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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
Official adoption of postponements of the e-invoice system and new updates in Poland
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As a reminder, mandatory KSeF obligations were postponed until February 1, 2026. Finally, President Andrzej Duda signed a law moving the implementation deadline of mandatory KSeF to February 1, 2026. Also, the Ministry of Finance will propose solutions to simplify the use of mandatory KSeF in the second stage of the legislative process; they divided the legislative work on amending the KSeF law i... Read more
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New document was uploaded: Overview of fiscalization in European countries
This document contains an overview of the presence of fiscalization and its types in all European countries. Read more
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New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Please note that this patch contains changes for following country: France. Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Please note that this patch contains changes for following country: Republic of Srpska. Read more
![News](https://www.fiscal-requirements.com/storage/images/news/news-placeholder.png)
Latest announcements covering E-Invoice in Poland from 2026
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As a reminder, the original plan was for July 2024, but following a technical audit and problems in implementation, it has been concluded that a full architecture rebuild is required. The Ministry will prepare two draft changes to VAT – one will concern the date of entry into force of the regulations, and the other will concern the simplification of the regulations. Finally, after the latest postp... Read more
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New document was uploaded: Digital Product Passport
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