Starting October 1st, 2025, Poland will implement its long-awaited deposit system—a solution that has a chance to revolutionize how society handles used beverage containers. Inspired by proven models already functioning in countries such as Germany, Norway, and Iceland, the new regulations aim to increase recycling rates, reduce waste and align Polish law with the requirements of the European Union, more precisely Directive (EU) 2019/904 of the European Parliament and Council of June 5, 2019, on the reduction of the impact of certain plastic products on the environment.
What exactly is a deposit system?
A deposit system is a mechanism that promotes recycling and the reuse of packaging. According to the legal definition provided in the Act of June 13th, 2013, on the management of packaging and packaging waste (Journal of Laws 2025, item 870, consolidated text as of July 2nd, 2025) [hereinafter referred to as the “Act”], a deposit system is understood as a system in which, upon the sale of products that are beverages in single-use or reusable packaging, a deposit is charged. This deposit is refunded to the end user (typically the consumer) upon the return of either the packaging covered by the deposit system or the packaging waste resulting from such packaging.
System will cover three types of beverages containers: reusable glass bottles (up to 1,5 liters), metal cans (up to 1 liter) and single-use PET plastic bottles (up to 3 liters). Beverage containers for milk, yogurt, or other drinkable dairy products will be excluded from the system. As emphasized by representatives of the Lewiatan Confederation, this exclusion is important not only for hygienic reasons—due to the perishable nature of the content – but also for logistical reasons. During storage, such containers could contaminate the raw material from which all other beverage bottles—namely PET—are made.
Entrepreneurs engaged in the business of introducing to the market beverages in specific types of packaging will be required to include markings on those packages indicating that they are part of the deposit system and specifying the amount of the deposit.
The design of the marking has been clearly defined by the legislator and is as follows:
According to the legislator’s guidelines, the labeling must be clear, visible, legible, and durable. It should contrast with the background and be placed on the packaging label.
When determining the deposit amount for each type of packaging covered by the deposit system, the competent ministers aimed to set a rate that would, on the one hand, effectively motivate end users to return packaging and packaging waste, and on the other hand, remain at a socially acceptable level.
In accordance with the Regulation of the Minister of Climate and Environment of July 8th, 2024, on the deposit amount for specific types of packaging covered by the deposit system (Journal of Laws 2024, item 1046), the deposit per one piece of packaging will be:
- 1.00 PLN for reusable glass bottles with a capacity of up to 1.5 liters,
- 0.50 PLN for metal cans with a capacity of up to 1 liter,
- 0.50 PLN for single-use PET plastic bottles, including their plastic caps and lids, with a capacity of up to 3 liters.
To reclaim the deposit collected by retail and wholesale units, end users will not be required to present proof of purchase of the beverage product covered by the deposit system. The entire system will operate without receipts and packaging can be returned at any designated collection point. Importantly, the packaging must be empty and undamaged. The deposit should be refunded in cash, although the regulations do not exclude the possibility of returning the deposit in the form of vouchers at selected retail or wholesale outlets. However, it is emphasized that vouchers cannot be the sole form of deposit refund—the end user must always have the option to receive a cash refund.
What changes should entrepreneurs prepare for?
The changes related to the introduction of the deposit system will most significantly affect entrepreneurs who introduce to the market beverages in single-use or reusable packaging, as these are covered by the deposit system. Changes will also impact entrepreneurs operating retail and wholesale units that offer beverages in packaging subject to this system.
Entrepreneurs introducing to the market beverages in single-use or reusable packaging that are covered by the deposit system
Entrepreneurs introducing to the market beverages in single-use or reusable packaging that are covered by the deposit system are required to either establish a representative entity or enter into a written agreement with such entity, i.e. a joint-stock company operating on behalf of the entrepreneurs participating in the deposit system. The agreement must be concluded in writing (paper, electronic, or documentary form), under pain of being declared null and void and must cover the total mass of one or more types of packaging. Under this agreement, entrepreneurs will independently finance the activities carried out by the representative entities, including:
- selective collection of packaging and packaging waste to meet the required recovery levels specified in appendix no. 1a to the Act;
- collection of packaging and packaging waste from retail and wholesale units and other collection points covered by the deposit system;
- transport of packaging to the entrepreneurs introducing to the market beverages in single-use or reusable packaging and packaging waste to the processing facility;
- recordkeeping and reporting, as specified in article 40n(1) of the Act;
- settlement of deposits with retail and wholesale units and other collection points, including financing deposit refunds to end users;
- financing the costs of collection of packaging and packaging waste by retail and wholesale units and other collection points participating in the deposit system.
The provisions of the Act do not impose a direct obligation to conclude an agreement with a representative entity. However, failure to do so will result in financial consequences for entrepreneurs introducing to the market beverages in single-use or reusable packaging that are covered by the deposit system. Starting from January 1, 2026, entrepreneurs who do not join the deposit system will be subject to a triple rate of the product fee, calculated in accordance with appendix no. 2 to the Act on the management of packaging and packaging waste
Entrepreneurs operating retail and wholesale units that offer beverages in packaging subject to this system
Selected entrepreneurs operating in the area of retail and wholesale trade have been obligated to participate in the deposit system. The obligations arising from participation include, in particular, charging and refunding deposits, as well as collecting empty packaging and packaging waste. It should be noted, that the scope of obligations related to participation in the deposit system depends on the sales area of the retail unit.
Entrepreneurs operating a retail or wholesale unit with a sales area exceeding 200 m², where the end users are offered products that are beverages in packaging covered by the deposit system, will be required at minimum to charge and refund deposits and collect empty packaging and packaging waste. This applies to all types of packaging covered by the deposit system, i.e. PET plastic bottles, metal cans and reusable glass bottles.
On the other hand, retail units with a sales area not exceeding 200 m², offering beverages in packaging covered by the deposit system, will be obligated to charge a deposit upon the sale.
In the case of beverages sold in reusable glass bottles, an additional obligation will be imposed -refunding the deposit and accepting empty packaging of this type from end users.
With regard to PET bottles and metal cans, the obligation to refund the deposit and collect packaging and packaging waste will be optional – entrepreneurs may voluntarily decide to expand the scope of their activities within the deposit system.
Another obligation, differentiated based on the sales area, is the requirement for entrepreneurs operating retail and wholesale units to conclude an agreement with a representative entity. Retail units with a sales area not exceeding 200 m² will be required to conclude an agreement with at least one representative entity that contacts them, whereas retail units with a sales area exceeding 200 m² will be required to conclude an agreement with every representative entity that contacts them.
Moreover, an additional obligation that will apply to all entrepreneurs operating a retail or wholesale unit participating in the deposit system—at least to the extent of collecting deposits—will be to place, in a visible location, information for end users about the conditions and procedure for returning empty packaging and packaging waste within the deposit system, as well as the possibility of refunding the collected deposit.
According to the Ministry of Climate and Environment, “VAT will not be charged at the stages of product distribution and will not be imposed on either end customers purchasing the products or retail units distributing the products. The solutions proposed in the amendment to the Act regarding VAT provide a uniform approach to all types of packaging covered by the deposit system, meaning the same rules will apply to both reusable and single-use packaging within the deposit system. Representative entities will be obligated to collect and pay VAT only on deposits for packaging covered by the deposit system that were not returned within the system.”
Transitional periods
The legislator has provided for two main transitional periods to allow entrepreneurs smooth adaptation to the obligations arising from the deposit system. Entrepreneurs shall be allowed to place beverages on the market in packaging that does include markings indicating inclusion in the deposit system or specifying the deposit amount until December, 31st 2025. Packaging without appropriate markings may remain in circulation until it is used, returned or stock is depleted.
The second transitional period primarily concerns entrepreneurs in the brewing industry, which had previously developed its own system for charging and refunding deposits for reusable glass bottles. Entrepreneurs operating within the so-called “internal deposit system” shall be allowed to continue operating under existing rules until December, 31st 2025. Bottles placed on the market before January 1st, 2026 may be collected, and the deposit may be refunded under the previously applicable rules, no later than December, 31st 2026.
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