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Deposit-return system for packaging: rules, deadlines and obligations

The Act specifies the rules for the deposit-return system for beverage packaging, which will launch no earlier than 1 October 2025. It introduces detailed regulations on deposit collection and refunds, shop obligations, tax settlements, and system controls.
Key points
Single-use plastic bottles, metal cans, and reusable glass bottles are covered by the deposit system with a 77% return rate in 2025, rising to 90% from 2029.
Retail or wholesale units with an area of up to 200 m² are obliged to collect deposits (and in the case of reusable glass bottles, also to refund them and collect empty packaging).
Beverage distributors must transfer collected deposits to the representing entity within specified monthly deadlines.
Unreturned deposits (difference between collected and refunded) are subject to VAT, with the representing entity becoming the tax payer.
Each municipality must have at least one stationary collection point for packaging covered by the deposit system.
Milk, yogurt, and other drinkable dairy products are exempt from the deposit system obligation.
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54%
VOTING RESULTS
2024-11-21
For 240
Against 19
Abstain 184
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Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o gospodarce opakowaniami i odpadami opakowaniowymi oraz niektórych innych ustaw.
Print number: PROJEKT USTAWY 760
Process start date: 2024-10-31
Voting date: 2024-11-21
Voting no: 113