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Thursday, February 22, 2024

Taxes. Fees on plastic packaging. What VAT? On what receipt? The Ministry of Finance explains

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From the beginning of January, an additional fee on beverage cups and food packaging came into force. Those running a commercial or catering business must collect it from consumers. However, there were doubts regarding the issue of VAT and whether it should be shown on the receipt together with the meal or separately. The Ministry of Finance answered the questions of the tvn24.pl business editorial team on this matter.

At the beginning of 2024, the provisions of three regulations – authored by the Ministry of Climate and Environment – entered into force related to the implementation of the act implementing into Polish regulations EU restrictions on the use of single-use plastic and the withdrawal of certain products made of plastic from sale (single use plastic – SUP directive).

The most interesting for consumers is the regulation on fee rates for single-use plastic products used as packaging. It regulates the amount of fees charged for single-use packaging issued to customers containing drinks or food.

Pursuant to the regulation, in the case of beverage cups, including their lids and lids, the fee is 20 groszy per cup. In turn, in the case of containers (with or without a lid) used for food intended, for example, for direct consumption (on-site or takeaway), the fee per item is 25 groszy. This additional fee applies to containers, among others: for fast food.

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However, there were doubts among entrepreneurs regarding the collection of new fees. As “Dziennik Gazeta Prawna” wrote last week, it is not certain whether the fee for plastic packaging is included in VAT. “It is also unknown whether it should be shown on the receipt together with the meal or drink or separately. This is an extremely important topic, among others, for restaurants, cafes, catering companies,” we could read in the article.

The Ministry of Finance explains

Ministry of Finance told the business editorial staff of tvn24.pl that the ministry “receives isolated signals about doubts regarding the treatment of the fee for plastic packaging in terms of VAT.” “The fee will constitute part of the remuneration for the delivered goods, therefore it will increase the VAT tax base. The taxpayer will calculate the VAT due on the amount of the tax base. To sum up, the added fee will include VAT,” explains the Ministry of Finance.

At the same time, the ministry emphasizes that “there is no need to separate the fee amount itself on the receipt.”

“In the case of delivery of a product in packaging (a cup or takeaway container), the fee charged referred to in Article 3b of the Act on the obligations of entrepreneurs regarding the management of certain waste and on the product fee should be shown on the receipt with the rate corresponding to this product, i.e. the rate provided for the goods sold (drink or meal). The fee collected should be recorded at the cash register along with the price of e.g. the drink,” we read in the response sent to us.

The Ministry of Finance announced that it does not plan to issue a general interpretation regarding the treatment of fees for plastic packaging on land VAT. “In terms of introducing the above-mentioned fee, general provisions regarding the VAT tax base will apply,” it was added.

Main photo source: Shutterstock



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