Poland's new plastic tax: what businesses need to know

With this new tax comes new responsibilities, especially for businesses across various sectors like shops, bars, and restaurants. These establishments are now required to charge for single-use plastic packaging. Additionally, from 2024 onward, entrepreneurs have more obligations regarding the recycling and recovery of plastic products.

For businesses affected by this new regulation, customers can expect an additional charge of 0.20 to 0.25 Polish zlotys per cup or meal pack if they are disposable and made of plastic. What's intriguing is that this charge doesn't just apply to takeout items; even dishes served with disposable packaging within the premises fall under this rule.

However, there's been some uncertainty regarding whether this charge includes value-added tax (VAT). The legislation hasn't directly addressed this, nor has it specified whether the charge should be listed on receipts alongside the purchased product or as a separate item.

Despite the lack of official clarity, the Ministry of Finance has provided guidance. According to them, the collected charge should be considered as part of the meal or beverage's price, thus subject to VAT. The fee will be an element of payment for the goods supplied and will therefore increase the VAT taxable base. The taxpayer will calculate the VAT due from the amount of the taxable base. In summary, VAT will be included in the added charge.

As businesses navigate these new regulations, understanding the implications of the plastic tax and VAT is crucial. It's not only about compliance; it's a move towards a greener, more sustainable future.