Tomasz Wagner

A tax advisor and partner at the consulting company ALTO. He is mainly responsible for VAT issues, in which he has been providing tax advisory services for 17 years, often serving the manufacturing, beverage and FMCG / retail industries. Since 2022, he has also been supporting companies in topics from the area of a circular economy, including primarily the application of regulations requiring settlements, payment of new fees or reporting. In this area, he has advised, among others, on issues related to the so-called sugar tax, plastic tax (Single Use Plastic), assisted with CABM reporting and implementation of the deposit system. His experience includes cooperation with both system operators and other participants of the DRS, implementing projects regarding the inventory of deposit flows, recognition of deposits for VAT purposes and verification of statutory obligations for entities considering their participation in the system. Participant in the discussion on DRS and circular economy on the forum of organizations associating beverage producers, author of press comments and articles presenting the plan for the implementation of the Polish deposit system.