Is this kind of sale to be found as one item or two on the fiscal receipt?
As a reminder, a couple months ago, the rules about disposable packaging were introduced. A special fee for certain types of packaging will be charged to customers. More precisely, from January 1, 2024, collecting a fee on packaging (product fee) is an obligation imposed on entrepreneurs by the Act of April 14, 2023, amending the Act on the obligations of entrepreneurs in the field of managing certain waste and on the fee product law and certain other acts (consolidated text: Journal of Laws of 2020, item 903, as amended).
Sale of Meals and Drinks in Disposable Packaging in Poland
Public
Poland
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
253
Content accuracy validation date:
21.05.2024
Content accuracy validation time:
08:03h
However, it remains unclear how this should be presented on the fiscal receipt. As one item, or two, or maybe in some other way. More companies have asked the Ministry of Finance in Poland and other related bodies for clarification. Finally, some answers from the authorities have been omitted. Although the companies clarify that items and packages need to be treated as one item, that seems not to be true, especially from the VAT perspective. They thought that the product fee should be included in the purchase price of the plastic packaging and that the sale of the product (dish or drink) in plastic packaging should be recorded on one item on the receipt or invoice and taxed at the appropriate tax rate for that packaging. The Polish tax authority disagreed with the applicant’s position.
The tax authority explained that the product fee is not part of the taxable base for VAT purposes. The taxable base for VAT is the value of the goods or services supplied. The product fee is a fee that is charged to the customer for the use of the product. It is not part of the value of the product itself. The tax authority also explained that the sale of the product (dish or drink) in plastic packaging should be recorded on two separate items on the receipt or invoice. The first item should be for the product itself. The second item should be for the plastic packaging. This is because the plastic packaging is a separate good that is subject to VAT at a different rate than the product itself.
Other news from Poland
Changes in VAT rates and integration of cash registers with payment terminals in Poland are in progress.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland's Sejm has approved amendments to VAT regulations, including an increase in the VAT rate on hemp products for smoking from 8% to 23%, while maintaining the lower rate for medical marijuana, and extending the reverse charge mechanism for gas and electricity until December 31, 2026. Additionally, the obligation to integrate cash registers with payment terminals has been postponed until at lea... Read more
E-invoicing in Poland: rules in 2025
Poland
Author: Nikolina Basić
Starting January 1, 2025, Poland will implement changes to VAT invoicing rules, including simplified SME exemption procedures for small businesses based in EU member states where VAT is due. Read more
Cash registers obligation in Poland 2025-2027. What has changed?
Poland
Author: Nikolina Basić
Poland's new regulation on cash register obligations, effective January 1, 2025, maintains a PLN 20,000 sales value exemption for 2025–2027 while expanding the list of activities not eligible for exemptions. Key updates include removing exemptions for deliveries through unattended devices and adding new exemptions, such as employer-provided parking and ticket sales in public transport. Read more
Poland Introduces e-Delivery System for Seamless Digital Communication with Public Administration Starting January 2025
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s e-Delivery system launches on January 1, 2025, providing an electronic equivalent to registered mail with acknowledgment of receipt for communication with public institutions, businesses, and individuals. Gradually becoming mandatory for various entities, including public authorities and private companies, it ensures secure, legally valid digital correspondence. Accessible through platfor... Read more
Poland’s deposit system and VAT novelties
Poland
Author: Nikolina Basić
Poland's parliament has approved a deposit system for packaging waste effective October 1, 2025, introducing new VAT settlement rules for manufacturers, distributors, and operators. Let's find out how the VAT will be settled! Read more
How to calculate the date of the mandatory technical inspection of the cash register?
Poland
Author: Nikolina Basić
In Poland, cash registers used for sales to individuals must undergo mandatory technical inspections at least every two years, with the timeline reset if an earlier inspection occurs. Read more
Has the obligation of mandatory integration of online cash registers with payment terminals in Poland been postponed or not?
Poland
Author: Nikolina Basić
The Polish Ministry of Finance has announced a postponement of the mandatory integration of online cash registers with payment terminals to the end of March 2025. This delay is part of the draft act UD125, currently under legislative review, and aims to prevent financial penalties for non-compliance. Read more