Poland MOF Clarifies VAT Rules for Settling Transactions Related to Beverage Packaging Deposit-Refund System

The Poland Ministry of Finance Sept. 1 issued a clarification on the VAT rules for settling transactions related to the beverage packaging deposit-refund system. Topics covered include: 1) that in 2026, the obligation to settle VAT on deposits for unreturned packaging or packaging waste covered by the deposit system will be postponed by one month for taxpayers settling monthly, with the first settlement for 2025 being made in declarations submitted by March 25, 2026, for February 2026, not applicable to taxpayers filing their taxes on a quarterly basis; 2) that if the products supplied in beverage packaging are subject to ...