Expert Interview with Tomasz Wagner, Tax Advisor and Tax Director.

Stalwart Manacus: The deposit return system is already operating in Poland, but many companies are only now beginning to recognize its tax implications. Why does VAT in the deposit return system generate so much concern among producers today?

Tomasz Wagner: Because we are dealing with a mechanism that is entirely new in the Polish VAT system. It is not just about the tax itself, but about how it has been designed. The settlement rules have been dispersed across three separate acts adopted in stages between 2023 and 2025.
For businesses, this means having to piece together regulations that do not form a single, intuitive model. Even for experienced finance departments, determining who accounts for VAT, when, and on what basis has become a real challenge today.

SM: Why was it necessary at all to introduce specific VAT rules for deposits?

TW: A deposit is not payment for goods; it is a refundable amount intended to motivate consumers to return the packaging. For this reason, at the stage of selling beverages it is not subject to VAT, meaning it does not increase the taxable base and does not appear as a taxed amount on the receipt.
The issue arises only when the packaging is not returned to the system. At that point, the deposit ceases to be refundable and — from a VAT perspective — begins to function as payment for the packaging. The legislator therefore had to find a compromise between the tax neutrality of the deposit and the principle that VAT is a tax on consumption.

SM: What exactly does the adopted compromise consist of?

TW: VAT is due only on deposits attributable to packaging that has not been returned. Importantly, it is not settled on an ongoing basis but once a year, after the end of the calendar year.
Producers and system operators compare the number of packages placed on the market with the number of packages actually returned by consumers. VAT is calculated on the positive difference. If, on the other hand, the number of returns exceeds the number of packages placed on the market, the surplus may be carried forward to subsequent years, reducing future tax liabilities.

SM: SM: One of the most widely discussed elements of the system is the separation of the roles of the VAT taxpayer and the VAT remitter. How does this work in practice?

SM: This is the most unusual element of the entire structure. The producer reports VAT on unreturned packaging in their JPK (SAF-T) declaration, while the actual payment of the tax to the tax office is made by the deposit system operator.
This follows from the financial logic of the system: it is the operator who holds the deposit funds, as the producer transfers them already at the distribution stage. At the same time, however, the tax liability for the packaging remains with the producer.
As a result, the tax authorities see the VAT reported in the producer’s declaration, but identify the operator as the entity responsible for remitting the payment.

SM: The greatest risk for companies lies in data inconsistencies between the producer and the system operator.

TW: The foundation of the entire settlement process is record-keeping. Both producers and system operators must maintain very detailed registers covering the number and value of packages placed on the market, returned packages, and deposit cash flows.
In theory, this sounds straightforward, but in practice the market is served by several operators who collect packaging from the same retail outlets and cooperate with different producers. Without efficient data synchronization, discrepancies can easily arise, directly affecting the amount of VAT due.

SM: SM: Does postponing the first VAT settlement until February 2026 genuinely help businesses?

TW: It is definitely a step in the right direction, but it does not solve all the problems. The additional month allows companies to collect data, reconcile records, and prepare their accounting systems; however, the scale of the organizational and IT changes is so significant that for many businesses this time may still prove insufficient.
It should also be remembered that for 2025 there will almost certainly be VAT payable, as the system operated for only a short period, and a substantial portion of packaging sold at the end of the year will only be returned in 2026.

SM: An additional challenge involves different VAT rates. How should companies approach this?

TW: The Ministry of Finance has allowed the application of different VAT rates, including in the settlement of deposits, depending on the rate applicable to a given product. However, responsibility for their correct application rests with the producer.
From the operator’s perspective — as the entity that physically remits the tax — this means having to place full trust in the data received from business partners. Increasingly, a reasonable solution is for producers and operators to jointly apply for individual tax rulings in order to reduce the risk of tax disputes.

SM: What practical steps would you recommend companies take already today?

TW: First and foremost, a readiness audit — both in terms of processes and systems. Companies should thoroughly analyze how packaging data is collected, how information is exchanged with operators, and whether their ERP systems are capable of handling the new record-keeping requirements.
The second step is to precisely regulate contractual relationships with operators, including clear rules on responsibility for data accuracy and settlement deadlines.
The third step is to secure the company’s tax position, particularly with regard to VAT rates and the first settlement for 2025.

SM: In summary, how should VAT in the deposit return system be viewed from a business perspective?

TW: This is an unprecedented solution that will serve as a real test of companies’ organizational maturity. Knowledge of the regulations alone is not enough — what is crucial is an understanding of processes, data, and cooperation among multiple entities.
For those who approach the issue strategically and prepare sufficiently early, VAT in the deposit return system will be a manageable challenge. For others, it may become a source of costly operational and tax problems.

Tomasz Wagner is a licensed tax advisor with over 18 years of experience in indirect taxation, specializing in VAT, supply chain settlements, and regulatory transformations. He advises domestic and international enterprises on the VAT implications of the deposit return system and environmental regulations, supporting both the design of solutions and their practical implementation.
He actively cooperates with industry organizations and participates in public debate on changes in VAT and sustainability regulations.