Plastic levy vs VAT
The plastic fee is included in the VAT tax base. This approach is also confirmed by the Ministry of Finance.
As of 1 January 2024, a levy on single-use plastic packaging, the so-called plastic levy, is in force. Materials that are subject to this charge include beverage cups or food containers for direct consumption. The burden of the levy is to be borne by the consumer, and the entrepreneur is merely the payer. The fee is paid to the Provincial Marshal, who transfers it to the Environmental Protection Fund. The rate of this fee is currently PLN 0.20 per unit – in the case of beverage cups and PLN 0.25 per unit – in the case of food packaging.
In connection with the introduction of this fee, a doubt has arisen as to whether it is included in the VAT tax base.
– According to the Ministry of Finance – which expressed such an opinion in response to a press question – the charge is included in the VAT taxable base. Thus, the fee should be recorded on the cash register along with the price of the product sold. This position is not controversial and is based on the VAT regulations for determining the taxable base, explains Cezary Madeka of Thedy & Partners.
Do you have questions about the fee and its VAT settlement? Contact us.