Poland: Proposed amendments to sugar fee; extension for declarations relating to special purpose cash registers

Proposed amendments expected to become effective 1 July 2023

Extension for declarations relating to special purpose cash registers

Proposed amendments to the provisions relating to the sugar fee—expected to become effective 1 July 2023—include:

  • Extending the list of entities obliged to pay the fee with manufacturers of goods in which the low presence of carbohydrates and sugars is not due to the addition of any sweeteners but occurs naturally
  • Charging the fee on free-of-charge donations of beverages (including for charity purposes)

In addition, draft legislation was submitted on 2 November 2022 to the Lower House of the Parliament that would extend the deadline to 31 December 2023 (from 31 December 2022) for issuing declarations confirming that all the requirements related to functions, criteria and technical conditions are met by special purpose cash registers with electronic copy of receipts.

Read a November 2022 report prepared by the KPMG member firm in Poland

 

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