New Deposit System
The amended regulations regarding the deposit system will come into effect on October 1, 2025, and introduce significant changes in the VAT settlement of deposits.
The new rules stipulate that VAT will not be charged on the deposit when the product is sold. If the consumer returns the packaging, they will receive the deposit back. However, if they do not return it, the operator (the entity managing the deposit system) will keep the deposit and charge VAT using the “gross” method.
VAT on single-use and reusable beverage packaging not returned under the deposit system will be settled only after the end of the year, with the involvement of the operator as the payer and the introducer (manufacturer) as the taxpayer. This new settlement method will require close cooperation between the mentioned entities. This may lead to discrepancies in tax calculations. Additionally, it is important to analyze in advance which specific packaging will fall under the new deposit system.
Therefore, it is advisable to consult professionals before implementing the new and complex settlement system to ensure that nothing is overlooked.
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