New Deposit System: Get Ready for the Changes!

The system will also impact producers, importers, and companies involved in the distribution and sale of deposit-packaged products, such as restaurants and similar food service establishments, as well as businesses with their own cafeterias.

Which packaging will be covered by the new system?

✔️ Plastic bottles up to 3 liters

✔️ Reusable glass bottles up to 1.5 liters

✔️ Metal cans up to 1 liter

❌ Excludes packaging for milk and dairy drinks

How will it work, and what about VAT?

• Existing VAT deposit regulations will remain in force and will apply only to returnable packaging not covered by the new system.

• A deposit will be charged on all packaging included in the system, and returns will be possible without proof of purchase (receipt).

• The deposit will not be included in the VAT tax base, provided the product is covered by the system.

• The VAT tax base will be increased by the deposit for unreturned packaging only at the end of the year.

New roles in the system

• VAT Payer – The entity representing product introducers, responsible for calculating, collecting, and remitting VAT on unreturned packaging to the appropriate authority.

• Taxpayer – Reports VAT in settlements for product introductions.

Both product introducers and VAT payers will be required to maintain detailed records for VAT settlement purposes.

A key concern is the division of responsibilities and cooperation between taxpayers and VAT payers, as there is a risk of errors in settlements.

Why prepare for the changes with Thedy & Partners?

Thedy & Partners offers comprehensive support in preparing for the implementation of the new deposit system. We conduct impact analyses of new regulations on VAT settlements and assist in adapting to evolving legal, tax, and reporting requirements.

Get in touch with us to ensure smooth compliance with the new system!