Poland’s Finance Ministry clarifies how to report deposit fees for bottles and cans on fiscal receipts, including VAT implications and font requirements.
Deposit Fees and Fiscal Receipts
The deposit for plastic bottles up to 3 liters and metal cans up to 1 liter is 50 groszy, while glass reusable bottles up to 1.5 liters carry a 1 zł deposit. The Finance Ministry has issued guidance on how to record these fees on fiscal receipts and whether VAT applies.
Recycling Fees for Packaging and Bags
Similar questions arose with the introduction of recycling fees for plastic bags in 2018 and for plastic takeout containers in 2024. In both cases, the Finance Ministry confirmed that VAT must be charged.
VAT Regulations
According to Article 29a of the VAT Act, the tax base includes everything constituting payment received or to be received for the sale of goods or services. This also includes taxes, duties, fees, and similar charges (excluding the VAT amount itself).
Reporting Plastic Bag Fees
The Ministry of Finance stated that the fee for a plastic bag can be shown as part of the total amount charged for the bag, without needing to separately itemize the recycling fee. Fees for single-use plastic packaging are included in the price of the food or beverage on the receipt.
Reporting Bottle and Can Deposits
The rules differ for bottle and can deposits. The Finance Ministry clarified that the deposit collected for packaging covered by the deposit system is not included in the tax base if the supplier delivers the goods in that packaging. This means VAT is not charged on the deposit at any stage of the supply chain.
Fiscal vs. Non-Fiscal Receipt Sections
For taxpayers selling beverages in deposit-covered packaging (e.g., to individuals not running a business) and recording this on fiscal cash registers, the collection or refund of the deposit should not be shown in the fiscal part of the receipt. This information can be included in the non-fiscal section, with the receipt potentially showing two final amounts: one without the deposit and one including it.
Font Size on Non-Fiscal Sections
The Ministry confirmed that the deposit amount in the non-fiscal section can be displayed in bold font, referencing paragraph 13 of the regulations regarding technical requirements for cash registers. The font size for data in the non-fiscal section must be at least 1.50 mm, including the deposit amount. The regulations do not specify whether the font must be bold, leaving it to the seller’s discretion based on the cash register settings.
Potential for Future Clarifications
The Ministry acknowledged that changes could be made to improve the readability of information on receipts.
