{"id":3421,"date":"2025-09-30T10:42:42","date_gmt":"2025-09-30T08:42:42","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=3421"},"modified":"2025-09-30T10:42:42","modified_gmt":"2025-09-30T08:42:42","slug":"system-kaucyjny-od-1-pazdziernika-glowne-zasady-rozliczenia-podatku-vat","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/09\/30\/system-kaucyjny-od-1-pazdziernika-glowne-zasady-rozliczenia-podatku-vat\/","title":{"rendered":"System kaucyjny od 1 pa\u017adziernika \u2013 g\u0142\u00f3wne zasady rozliczenia podatku VAT\u00a0\u00a0"},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/alert\/\" class=\"post-term\">Alert<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/\" class=\"post-term\">Podatki &amp; Ksi\u0119gowo\u015b\u0107<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\"><strong><strong>System kaucyjny od 1 pa\u017adziernika \u2013 g\u0142\u00f3wne zasady rozliczenia podatku VAT<\/strong><\/strong>&nbsp;<\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2025-09-30T10:42:42+02:00\">\n\t\t30 wrze\u015bnia, 2025 10:42 am\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/09\/arnepi-stocker-cyD7Xl4kSRM-unsplash-scaled.jpg\" alt=\"plastikowe butelki w pude\u0142ku\" class=\"wp-image-3439 is-cropped\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/09\/arnepi-stocker-cyD7Xl4kSRM-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/09\/arnepi-stocker-cyD7Xl4kSRM-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/09\/arnepi-stocker-cyD7Xl4kSRM-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/09\/arnepi-stocker-cyD7Xl4kSRM-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/09\/arnepi-stocker-cyD7Xl4kSRM-unsplash-1024x683.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/09\/arnepi-stocker-cyD7Xl4kSRM-unsplash-1536x1024.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/09\/arnepi-stocker-cyD7Xl4kSRM-unsplash-2048x1365.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/09\/arnepi-stocker-cyD7Xl4kSRM-unsplash-512x341.jpg 512w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#wstep\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#stan\" class=\"toc__link js-toc-link\">Rodzaje opakowa\u0144 w nowym systemie<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#audyt\" class=\"toc__link js-toc-link\">Neutralno\u015b\u0107 kaucji w bie\u017c\u0105cym obrocie<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#rozliczenie\" class=\"toc__link js-toc-link\">Roczne rozliczenie niezwr\u00f3conych kaucji<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#jpk\" class=\"toc__link js-toc-link\">Dokumentacja i JPK<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#rola\" class=\"toc__link js-toc-link\">Rola operator\u00f3w systemu<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#prawo\" class=\"toc__link js-toc-link\">Brak prawa do odliczenia VAT od kaucji<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#podsumowanie\" class=\"toc__link js-toc-link\">Podsumowanie<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#kontakt\" class=\"toc__link js-toc-link\">Nasze wsparcie<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\" class=\"text is-style-lead\"><strong>Ju\u017c 1 pa\u017adziernika 2025 r. w Polsce zacznie obowi\u0105zywa\u0107 og\u00f3lnokrajowy system kaucyjny dla wybranych opakowa\u0144 po napojach.<\/strong> <strong>Celem nowych regulacji jest zwi\u0119kszenie poziomu recyklingu oraz ograniczenie ilo\u015bci odpad\u00f3w. Z punktu widzenia przedsi\u0119biorc\u00f3w kluczowe s\u0105 jednak zasady podatkowe \u2013 szczeg\u00f3lnie spos\u00f3b rozliczania VAT od kaucji.<\/strong><\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"stan\" class=\"heading h-24\"><strong>Rodzaje opakowa\u0144 w nowym systemie<\/strong><\/h2>\n\n\n\n<p>Nowy system obejmie m.in.:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">butelki PET do 3 litr\u00f3w,\u00a0<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">puszki metalowe do 1 litra,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">szklane butelki wielokrotnego u\u017cytku do 1,5 litra<\/span><\/li>\n<\/ul>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"audyt\" class=\"heading h-24\"><strong>Neutralno\u015b\u0107 kaucji w bie\u017c\u0105cym obrocie<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Kaucja doliczana do ceny napoju <strong>nie stanowi podstawy opodatkowania VAT<\/strong>. Pobierana jest od konsumenta i zwracana w momencie oddania opakowania. Zasada neutralno\u015bci obowi\u0105zuje na ka\u017cdym etapie obrotu \u2013 od producenta po detalist\u0119.<\/p>\n\n\n\n<p>W praktyce oznacza to, \u017ce:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">VAT naliczany jest wy\u0142\u0105cznie od warto\u015bci napoju,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">kaucja mo\u017ce by\u0107 wykazana na fakturze jako pozycja dodatkowa, ale bez zwi\u0119kszania podstawy opodatkowania,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">na paragonach kaucja powinna by\u0107 umieszczona w cz\u0119\u015bci niefiskalnej,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">zwrot opakowania i kaucji nie wymaga wystawiania faktury koryguj\u0105cej.<\/span><\/li>\n<\/ul>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"rozliczenie\" class=\"heading h-24\"><strong>Roczne rozliczenie niezwr\u00f3conych kaucji<\/strong><\/h2>\n\n\n\n<p>Podatek pojawia si\u0119 dopiero na ko\u0144cu roku i dotyczy wy\u0142\u0105cznie kaucji niezwr\u00f3conych. Obowi\u0105zek podatkowy ci\u0105\u017cy na <strong>producentach i importerach napoj\u00f3w<\/strong>.<br><br>Na dzie\u0144 31 grudnia nale\u017cy:<\/p>\n\n\n\n<p><strong>1.<\/strong> Por\u00f3wna\u0107 \u0142\u0105czn\u0105 warto\u015b\u0107 pobranych kaucji z warto\u015bci\u0105 zwrot\u00f3w,<br><strong>2.<\/strong> R\u00f3\u017cnic\u0119 potraktowa\u0107 jako wynagrodzenie za napoje i opodatkowa\u0107 VAT,<br><strong>3.<\/strong> Zastosowa\u0107 stawk\u0119 VAT w\u0142a\u015bciw\u0105 dla danego napoju (np. 5% dla sok\u00f3w, 23% dla napoj\u00f3w gazowanych).<br><br>W przypadku kilku stawek konieczne jest proporcjonalne przypisanie niezwr\u00f3conych opakowa\u0144 do produkt\u00f3w obj\u0119tych r\u00f3\u017cnymi stawkami.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"jpk\" class=\"heading h-24\"><strong>Dokumentacja i JPK<\/strong><\/h2>\n\n\n\n<p>Wprowadzaj\u0105cy oraz operatorzy systemu kaucyjnego musz\u0105 prowadzi\u0107 <strong>szczeg\u00f3\u0142owe ewidencje elektroniczne<\/strong> obejmuj\u0105ce m.in. liczb\u0119 opakowa\u0144 wprowadzonych i zwr\u00f3conych oraz warto\u015b\u0107 kaucji. W strukturze JPK pojawi\u0105 si\u0119 specjalne pola, przeznaczone do raportowania rozlicze\u0144 kaucji.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"rola\" class=\"heading h-24\"><strong>Rola operator\u00f3w systemu<\/strong><\/h2>\n\n\n\n<p>Operator systemu kaucyjnego odpowiada za logistyk\u0119, ewidencj\u0119 i techniczne rozliczenie kaucji. To on przekazuje nale\u017cny VAT na mikrorachunek podatkowy producenta lub importera. Us\u0142ugi operatora \u2013 podobnie jak wynagrodzenie sklep\u00f3w i punkt\u00f3w zbi\u00f3rki \u2013 podlegaj\u0105 opodatkowaniu VAT wed\u0142ug stawki 23%.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"prawo\" class=\"heading h-24\"><strong>Brak prawa do odliczenia VAT od kaucji<\/strong><\/h2>\n\n\n\n<p>Kupuj\u0105cy napoje nie mog\u0105 odlicza\u0107 VAT od kaucji, poniewa\u017c ta nie stanowi elementu ceny towaru. Odliczeniu podlega jedynie podatek naliczony od samego napoju.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"podsumowanie\" class=\"heading h-24\"><strong>Podsumowanie<\/strong><\/h2>\n\n\n\n<p>System kaucyjny wprowadza du\u017ce zmiany organizacyjne i podatkowe dla producent\u00f3w, importer\u00f3w i sprzedawc\u00f3w napoj\u00f3w. Kluczowe zasady to:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\"><strong>neutralno\u015b\u0107 VAT<\/strong> w bie\u017c\u0105cym obrocie,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>roczne rozliczenie niezwr\u00f3conych kaucji<\/strong> wy\u0142\u0105cznie przez wprowadzaj\u0105cych,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">obowi\u0105zek prowadzenia <strong>szczeg\u00f3\u0142owych ewidencji i raportowania w JPK<\/strong>,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">brak mo\u017cliwo\u015bci odliczenia VAT od kaucji po stronie nabywc\u00f3w.<\/span><\/li>\n<\/ul>\n\n\n\n<p>Ministerstwo Finans\u00f3w opublikowa\u0142o szczeg\u00f3\u0142owe obja\u015bnienia, kt\u00f3re chroni\u0105 podatnik\u00f3w stosuj\u0105cych si\u0119 do wskazanych zasad. Warto ju\u017c teraz przeanalizowa\u0107 procesy i przygotowa\u0107 si\u0119 do nowych obowi\u0105zk\u00f3w \u2013 zw\u0142aszcza w zakresie ewidencji i rozlicze\u0144 VAT.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"kontakt\" class=\"heading h-24\"><strong>Nasze wsparcie<\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">Sprawd\u017a nasze us\u0142ugi podatkowe, oraz p\u0142acowo-kadrowe jakie \u015bwiadczymy dla naszych klient\u00f3w. Jeste\u015bmy po to, \u017ceby u\u0142atwia\u0107 prowadzenie Twojej dzia\u0142alno\u015bci.   <\/p>\n\n\n\n<div class=\"cta container\">\n<p id=\"\" class=\"cta__text text\">Zajmujemy si\u0119 prowadzeniem bie\u017c\u0105cych rozlicze\u0144 podatkowych.<\/p>\n\n\n\n<div class=\"cta__buttons buttons gap-8\">\n<a href=\"tax-compliance\" class=\"cta__button button\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"button__text\">SPRAWD\u0179<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><span class=\"button__bg\"><\/span><\/a>\n<\/div>\n\n\n\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1.jpg\" class=\"cta__background image wp-image-655\" width=\"588\" height=\"320\" 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