Poland clarifies VAT Rules for Deposit system ahead of October launch.

Poland's Ministry of Finance has issued draft VAT guidelines ahead of the October 1, 2025 launch of the new deposit system, clarifying tax treatment for packaging in the beverage and retail sectors. Key rules confirm that VAT applies only when packaging isn’t returned, and businesses must account for VAT proportionally if returns can’t be tracked.

On July 3, 2025, Poland’s Ministry of Finance published draft VAT guidelines for the upcoming deposit system to help businesses prepare for changes effective October 1, 2025.

The new rules focus on the beverage and retail sectors. Tax responsibilities will mainly fall on businesses that introduce packaged products or represent those entities.

The most important rules:

·         VAT applies only if packaging isn’t returned.

·         Getting a voucher or document instead of cash still counts as a valid return.

·         VAT rate is based on the product itself

·         If packaging can’t be tracked, businesses must calculate VAT proportionally based on sales.

These guidelines confirm existing laws but also clear up areas that were previously unclear. More details are expected before the system goes live.