Packaging EPR in Poland: Duties for Producers and Online Sellers

Packaging extended producer responsibility in Poland is a legal system under which businesses placing packaged products on the Polish market must ensure that statutory packaging-waste recycling levels are achieved and finance the related obligations. The rules apply not only to Polish manufacturers and importers, but may also affect foreign companies selling goods directly to customers in Poland through online stores and marketplaces.

For international businesses, packaging compliance is not merely an environmental issue. Incorrect qualification of a company’s role, missing registration or inaccurate reporting may create product fee exposure, administrative penalties, disruption of sales channels and reputational risk. Lawyersinpoland.com by Kopeć & Zaborowski supports businesses in assessing Polish regulatory duties connected with market entry, distribution models and ongoing compliance.

Who has packaging EPR obligations in Poland?

The central Polish legal act is the Act of 13 June 2013 on the Management of Packaging and Packaging Waste. It places obligations on an entrepreneur introducing products in packaging onto the territory of Poland. In practice, this may include a business that:

• manufactures and sells packaged goods in Poland;
• imports packaged products from outside the European Union;
• acquires packaged goods from another EU Member State and places them on the Polish market;
• packs products under its own brand or has products packed on its behalf;
• sells packaged goods online to Polish consumers or business customers.

The legal assessment depends on the actual supply chain. A foreign online seller may be treated as the entity introducing products in packaging where it ships goods from another country directly to customers in Poland. Using a Polish marketplace, fulfilment provider or courier does not automatically transfer packaging EPR obligations to that service provider.

Contractual wording should therefore be aligned with the physical flow of goods, ownership arrangements, customs documentation, invoicing and branding. A distributor may have limited obligations in one model, while becoming the entity responsible for packaging compliance in another.

BDO register requirements for packaging

Businesses covered by the packaging regime generally need an entry in the BDO register, formally the Database on Products and Packaging and on Waste Management. The registration obligation is based on Article 50(1) of the Act of 14 December 2012 on Waste. The relevant entry should be obtained before starting activity that triggers registration.

A BDO registration number must be used in documents connected with the relevant business activity, including invoices and other documents specified in Article 63 of the Act on Waste. Businesses must also keep records of the mass and types of packaging introduced to the market and, where applicable, packaging waste managed under their system.

Annual reporting is filed electronically through BDO. The standard deadline for the preceding calendar year is 15 March, pursuant to Article 73(1) of the Act on Waste. Inaccurate weight data, inconsistent product classifications or missing supporting documentation can affect both reporting accuracy and the calculation of statutory obligations.

Recycling and product fee for packaging in Poland

Entities introducing products in packaging must achieve statutory recycling levels for packaging waste. These obligations may be performed independently or transferred, within the statutory framework, to an authorised packaging recovery organisation. The arrangement should be documented and reviewed carefully, particularly where a foreign seller relies on a Polish service provider.

If the required recycling levels are not achieved, a product fee may become due. The product fee calculation depends on the type and mass of packaging and the shortfall against the applicable statutory level. Rates are set in the Regulation of the Minister of the Environment of 16 December 2014 on Product Fee Rates for Packaging.

The fee is not a substitute for compliance planning. It may be accompanied by reporting duties and may attract scrutiny from environmental authorities. For larger retailers and manufacturers, the financial impact can increase quickly where packaging data has not been collected at product level.

Three exceptions and limits that require careful interpretation

1. The 1 Mg threshold is not a general EPR exemption. An entrepreneur that introduces no more than 1 Mg of packaging in a calendar year may potentially benefit from de minimis aid in the form of an exemption from the product fee. This mechanism is regulated by Article 22 of the Packaging Act. It does not automatically remove BDO, record-keeping or reporting obligations.
2. B2B sales are not automatically excluded. Packaging used for products supplied to professional customers can still fall within the Polish packaging regime. The decisive issue is whether packaged products are introduced onto the Polish market, not whether the buyer is a consumer.
3. Export does not automatically eliminate all obligations. The treatment of goods later exported or supplied within the EU depends on the transaction structure and available evidence. Businesses should retain transport, customs and sales documentation sufficient to support the adopted compliance position.

Deposit return system in Poland and packaging duties

Poland’s deposit return system started operating on 1 October 2025. It covers selected beverage packaging: single-use PET bottles up to 3 litres, metal cans up to 1 litre and reusable glass bottles up to 1.5 litres. The legal basis is the Act of 13 June 2013 on the Management of Packaging and Packaging Waste, as amended.

The deposit return system in Poland is separate from the broader packaging EPR framework, although the systems overlap commercially and operationally. Businesses introducing beverages in packaging covered by the system must ensure the operation of a deposit return system, generally by concluding an agreement with at least one system operator. They must also label covered packaging appropriately and meet the applicable financing and reporting obligations.

For online sellers, this may be relevant where beverages are sold cross-border to Polish customers. The practical obligations depend on the product category, packaging format and the business’s role in placing the beverage on the Polish market.

PPWR packaging regulation 2026 and Polish compliance

Regulation (EU) 2025/40 on packaging and packaging waste, commonly called the PPWR, entered into force on 11 February 2025 and will generally apply from 12 August 2026. As an EU regulation, it will apply directly in Poland, although national rules will remain important for areas such as registration, waste collection structures, enforcement and fees.

The PPWR introduces extensive requirements concerning packaging minimisation, recyclability, recycled content, labelling and reuse systems. Businesses selling into Poland should not assume that current Polish compliance arrangements will be sufficient after August 2026. Product design, supplier contracts, packaging specifications and data systems may require adjustment well before that date.

Practical compliance priorities for foreign online sellers

EPR obligations of foreign online sellers should be reviewed before launching sales in Poland. A practical review usually includes:

• mapping the route of goods from manufacturer to Polish customer;
• identifying the entity that introduces packaged products onto the Polish market;
• determining BDO registration and annual reporting duties;
• collecting reliable packaging weight and material data from suppliers;
• assessing product fee exposure and packaging recovery organisation arrangements;
• checking whether deposit return system rules apply to beverages;
• preparing for PPWR requirements generally applicable from 12 August 2026.

This is informational material, not legal advice. Packaging obligations depend on the factual model, product portfolio and current legal status. For a focused assessment of Polish packaging compliance, businesses may review the law firm’s legal services before commencing or expanding sales.

For assistance with packaging EPR in Poland, BDO registration or the compliance position of an online sales model, contact us.

FAQ – Packaging EPR in Poland

Does a foreign online seller need a BDO registration?

Potentially yes. A foreign seller may need BDO registration if it introduces packaged products onto the Polish market. The answer depends on the supply chain and the seller’s legal and commercial role.

Are marketplace operators responsible for packaging EPR in Poland?

Not automatically. A marketplace may provide technical sales infrastructure, while the seller remains responsible for packaging placed on the Polish market. Contractual arrangements should be reviewed against the actual flow of goods.

What is the product fee for packaging in Poland?

The product fee is payable where statutory recycling levels are not achieved. Its amount depends on packaging material, mass, applicable recycling levels and the statutory fee rates.

Does the 1 Mg threshold remove all packaging duties?

No. The threshold may allow an eligible entrepreneur to seek de minimis aid in the form of a product fee exemption under Article 22 of the Packaging Act. It does not automatically remove registration, record-keeping or reporting requirements.

Does the Polish deposit return system apply to all packaging?

No. It applies to specified beverage containers only: certain PET bottles, metal cans and reusable glass bottles within statutory capacity limits. Other packaging remains subject to the general EPR regime.

When does the PPWR apply in Poland?

Regulation (EU) 2025/40 generally applies from 12 August 2026. Some obligations have different implementation dates, so businesses should assess the particular requirement relevant to their packaging.

Bibliography

[1] Act of 13 June 2013 on the Management of Packaging and Packaging Waste, consolidated text: Dz.U. 2024, item 927, as amended.

[2] Act of 14 December 2012 on Waste, consolidated text: Dz.U. 2023, item 1587, as amended.

[3] Act of 13 July 2023 amending the Act on the Management of Packaging and Packaging Waste and Certain Other Acts, Dz.U. 2023, item 1852.

[4] Regulation of the Minister of the Environment of 16 December 2014 on Product Fee Rates for Packaging, Dz.U. 2014, item 1972.

[5] Regulation (EU) 2025/40 of the European Parliament and of the Council of 19 December 2024 on packaging and packaging waste, amending Regulation (EU) 2019/1020 and Directive (EU) 2019/904, and repealing Directive 94/62/EC.