Poland announces packaging regulations with the introduction of a new deposit system set to commence on January 1, 2025. This initiative aims to enhance the country's recycling efforts and streamline the management of packaging waste.
New obligations concerning a deposit- system in Poland
Public
Poland
Author: Nikolina Basic
Category:
Fiscal subject related
Views:
238
Content accuracy validation date:
14.08.2024
Content accuracy validation time:
08:04h
In conjunction with the deposit system, proposed changes to VAT regulations are expected to have a substantial impact. These changes include the implementation of a closed system for deposit circulation, ensuring that deposits are efficiently managed and tracked. The proposed change to the regulations assumes the creation of a so-called closed deposit circulation system, i.e., the implementation of a solution consisting in collecting the deposit throughout the distribution chain (as opposed to the assumption in the first version of the regulations of collecting the deposit only at the last stage of sale). It was also specified that if the taxpayer made a delivery in packaging covered by the deposit system, the deposit collected for the packaging would not be included in the VAT tax base at any of the stages of turnover.
One of the notable aspects of the new regulations is their application to single-use packaging, expanding beyond the current focus on reusable packaging. We anticipate that this move will promote more sustainable practices among both consumers and businesses. Entities representing the packaging industry will bear the responsibility of collecting and paying VAT on unredeemed deposits for packaging covered by the deposit system. This measure is designed to ensure accountability and proper financial management within the system.
The draft also indicates that the original assumption of referring exclusively to reusable packaging, i.e., reusable glass bottles with a capacity of up to 1.5 liters, in the scope of VAT regulations concerning the deposit system is to be repealed. Thus, VAT obligations will also apply (in addition to the aforementioned reusable packaging) to the sale of products in disposable beverage packaging (disposable plastic beverage bottles with a capacity of up to 3 liters and metal cans with a capacity of up to 1 liter).
Other news from Poland
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
Latest updates about the e-invoice rules in Poland
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland has updated its e-invoice regulations under the National System of e-Invoices (KSeF), introducing a phased implementation timeline based on sales value, with full compliance required by April 2026. Key provisions include extended deadlines for issuing simplified invoices, offline invoicing flexibility until December 2026, and voluntary consumer invoicing. The amendments aim to ensure a smoo... Read more
New document was uploaded: Recorded webinar: E-invoicing for Global Retailers
Public
All countries
Author: Kristina Dosen
If you are struggling with complex e-invoicing implementations across multiple countries, and if you are concerned about mounting costs, potential delays, or compliance risks, our webinar will help you to learn how global retailers can streamline e-invoicing efficiently! With countries worldwide mandating e-invoicing, international retailers face unique challenges adapting to new regulations acros... Read more
A proposal for VAT in the digital age (ViDA) has been approved.
Public
Author: Nikolina Basić
The EU's Economic and Financial Affairs Council (ECOFIN) has approved the Value Added Tax in the Digital Age (ViDA) proposal, aiming to modernize VAT rules and combat tax fraud. ViDA introduces key measures like Digital Reporting Requirements (DRR), VAT collection for the platform economy, and expanded Single VAT Registration, with implementation planned from 2027 to 2035. Businesses must prepare... Read more
When will vending machines and cash registers in parking lots be subjects of fiscalization in Poland?
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Parking services providers, including ticket machines, will be required to use cash registers beginning April 1, 2026, ensuring accurate payment records and regulatory compliance. This year, a couple of announcements on VAT-related topics have been introduced. One of them is the obligation to use cash registers in vending and similar activities, and the question is when that will be applied. It wa... Read more
Latest updates regarding e-invoicing in Poland
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance has announced updates to the National e-Invoicing System (KSeF), introducing a phased rollout starting in February 2026 for larger businesses, with smaller enterprises joining by April 2026. The amendments include extended deadlines and support for digitally excluded entities, aiming to facilitate a smoother transition and enhanced functionality in e-invoicing complian... Read more