Taxpayers often use disposable cups, especially in their marketing efforts. However, are they aware that under the current regulations they may be charged a fee as their end user?
According to Article 2 point 11ac of the Polish Product Fee Act, “the end user shall be understood as an entity purchasing single-use plastic products, single-use plastic packaging or beverages or food in single-use plastic packaging for their own use, without further resale.”
On the other hand, pursuant to Article 2 point 2a of the Product Fee Act, “placing on the market shall mean the first supply of a product within the territory of the country as part of business activity, whether for consideration or free of charge, for the purposes of distribution, consumption, use or use, including for own needs.”
Going further, in accordance with Article 3b of the Polish Product Fee Act, an entrepreneur operating a retail trade unit, a wholesale trade unit or a catering unit offering single-use plastic products listed in Annex 6 to the Act that are packaging or beverages or food packaged by this entrepreneur in these products, is obliged to collect a fee from the end user purchasing these products or beverages or food in these products.
Point 1 of Annex 6 to the Act indicates, among m.in, cups for beverages. The detailed amount of fees to be paid is specified in the Decree of the Minister of Climate and Environment of 7 December 2023 on the fee rates for single-use plastic products that are packaging, where it is specified that the fee rate is PLN 0.20 for beverage cups, including their lids and lids.
This issue was also interpreted in the explanations on the website of the Ministry of Climate and Environment, where it was indicated that:
- “If the buyer is an end user and purchases products for his own needs without the intention of further resale, then a fee of PLN 0.20 (for mugs) and VAT should be added to each piece of the product sold.
- If, on the other hand, the buyer purchases a given product with the intention of further resale, i.e. is an entrepreneur operating a retail trade unit, a wholesale trade unit or a catering unit in which single-use plastic products listed in Annex 6 to the Act are offered, which are packaging or beverages or food packaged by this entrepreneur in these products, then this entrepreneur will be obliged to collect this fee from the end user purchasing these products from him.”
In the same explanations, the Ministry confirmed that the fee is also purchased when sales are made via the Internet.
Therefore, if the taxpayer does not intend to resell the purchased cups, but plans to use them for its own promotional activities, it will act in this situation as an end user within the meaning of the Polish Product Fee Act.
