The deposit-return system has been in place since October 2025, raising significant tax concerns from the outset. Although the regulations came into force, it was unclear for a long time how to apply them in practice. Some of the regulations needed clarification, some solutions were missing and the published explanations did not cover all the key issues. Consequently, the market began to develop its own operating standards.
Although the system has been operational for over a year, it is only now that some practical matters are taking shape. Due to vague regulations, businesses are testing the limits of what is considered acceptable in order to see what the market will accept. One of the key issues today is adjusting deposits when goods are subsequently exported outside Poland or subject to an intra-Community supply.
The market has developed an approach that allows for such adjustments, creating pressure to apply them throughout the supply chain. Exporters expect refunds and suppliers, keen to maintain trade relations, are making decisions without fully analysing the tax consequences, despite the fact that risks may arise at any stage.
We are therefore checking what real risks are associated with this approach and how to effectively protect yourself against them.
How can tax risk be effectively reduced in the deposit-return system?
In the deposit-return system, the risks you face depend on your role in the chain. In an export transaction, the company that places the product on the market, the intermediary and the exporter all bear different risks.
The company placing the product on the market bears the greatest responsibility. They make settlements within the system and determine how many containers have been deemed unreturned and how much VAT should therefore be reported. If products are subsequently exported after being placed on the market and the deposit collected, the question arises as to whether the settlement can be adjusted.
However, the problem is not only substantive, but also technical. For instance, deposits appear in the non-fiscal part of receipts or invoices, yet VAT regulations do not explicitly address the subsequent adjustment of deposits. In practice, it is unclear which document should be used, or how such an adjustment should be recorded correctly in the records and tax return.
If, in addition, the export does not take place within the required time limit or the documentation proves to be unreliable, the settlement may be underestimated, which means tax arrears, interest and the risk of sanctions. With large-scale operations, the amounts involved are significant.
Intermediaries, which operate in the middle of the chain, are not responsible for settling annual VAT on packaging, but are responsible for the deposit in its link. If there are any irregularities in the chain, an inspection will usually cover all parties involved in the trade. Inconsistency on the part of the company that places the product on the market may therefore also result in checks being carried out on the intermediary.
For their part, exporters are not only responsible for the correctness of exports and documentation, but often initiate the entire process, “fighting” to recover the deposit. They submit the documents and await the return of the funds. If the documentation is found to be incorrect or the export conditions are not met, the consequences are passed up the chain.
In practice, the system relies on documents exchanged between entities. Therefore, the security of everyone involved depends on the reliability of documentation prepared by others. This can hardly be considered a solid foundation for large-scale business decisions, particularly given the risk of tax arrears, financial penalties, and liability for fiscal offences.
With large volumes, even a single incorrect adjustment or inconsistency in the records can affect the entire annual settlement. It is therefore not the wording of the regulations that is decisive, but rather the ability to properly identify risks and build a robust settlement model that not only ensures the correct settlement of deposits and VAT, but also protects against unwitting involvement in deposit fraud and, indirectly, tax fraud.
Deposit-return system – how can we help?
How can you provide management with a documented basis for decision-making in an area where market practice is ahead of a clear position of the authorities?
We offer:
- A review of the method of settling deposits for exports and ICS
- An assessment of the effects in terms of VAT and the risk of fiscal offences
- Recommendation of a safe operating model (adjustment vs. prudential approach)
- Development of due diligence procedures and rules
- Preparation of a request for a tax ruling to secure the adopted model
We know from experience that this approach works. We have already completed several comprehensive projects in this area and are currently working on others, including for:
- A leading FMCG company in Poland
We reviewed the deposit settlement model within an extensive supply chain involving domestic sales, intra-Community supply and exports. We analysed the flow of goods and funds, identified risks (particularly in relation to VAT), developed secure contractual provisions, and implemented reporting and due diligence procedures.
As a result, our client received a consistent settlement model that reduced tax risks and disputes within the supply chain, thereby increasing the management board’s decision-making security.
- A leading mineral water producer in Poland
We prepared opinions on tax law relating to liability in the deposit-return system, deposit adjustment rules (including those relating to exports and intra-Community supply of goods) and relations with the representative entity. We also developed recommended contractual provisions to organise the distribution of responsibilities and risks within the distribution chain.
Today, our client has a clear liability model and structured settlement rules that reduce financial and regulatory risk.
- An entity operating within a supply chain
We prepared legal opinions and an action strategy tailored to the specific nature of logistics operations well before the deposit-return system regulations came into force. Our analysis covered regulatory and tax (VAT) aspects, along with contractual and procedural recommendations. As a result, our client was able to implement a secure operating model in advance and limit their liability risk. Today, we continue to provide advice on the application of the deposit-return system regulations, enabling the company to respond flexibly to changes resulting from the decisions of its counterparties, for example.
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