From 1 October 2025, the Deposit Return System – a mechanism designed to promote recycling and reuse of packaging – comes into force. From that point onwards, it will become mandatory to charge a deposit when selling products in packaging covered by the system, for which a deposit amount has been set.
The introduction of the system entails new obligations that will force changes in the operation of many companies.
The Deposit Return System:
- covers the national territory by providing in each municipality at least one stationary collection point for packaging and packaging waste covered by the deposit return system from end users,
- ensures universal and equal access for end-users,
- ensures universal and equal access for those introducing beverage packaging products, those directly introducing beverage packaging products, retail and wholesale outlets and other collection points for packaging and packaging waste covered by the deposit return system, regardless of their size,
- shall not require proof of purchase of a beverage-packaged product covered by the deposit return system for the return of the deposit collected.
Who will be affected by the regulations?
The regulations will apply to entities that carry out business activities related to:
- production of beverages (e.g. waters, juices, nectars, orangeades),
- importing/buying the above products in order to market them in Poland,
- running a retail or wholesale unit in which the aforementioned products are sold,
- running a restaurant or catering establishment.
- Do you know what the deposit amount will be for each package?
- Is your sales system (POS/fiscal cash register) technically ready to collect and account for deposits?
- Do your invoices and receipts include a deposit item in accordance with the new regulations?
- Do you have procedures for the return of packaging and the payment of deposits to customers?
- Do you know what reporting and record-keeping obligations will be imposed on your business?
If you have any doubts as to whether the deposit return system will also cover your business, or if you answered ‘NO’ or ‘I DON’T KNOW’ to even one of the above questions, please feel free to contact our team – we will help you implement the deposit return system in accordance with the regulations and dispel any doubts
Many obligations, less and less time – why is it important to be properly prepared?
- Entities introducing beverage packaging products are obliged to hand over the deposit collected to the representative entity running the deposit system in question, within specific deadlines.
- Failure to fulfil or improperly fulfil the obligations will result in sanctions in the form of fines.
- The fines may amount up to PLN 1 million.
Being well prepared for a deposit return scheme is not just about legal compliance – it’s an opportunity to strengthen your brand, improve your processes and build relationships with your customers.
How can we help you?
At Nexia Advicero, we offer support in the following areas:
- performing an analysis of your VAT obligations, as well as your organisational obligations in connection with joining the deposit return scheme,
- identification of risks resulting from non-accession to the deposit return scheme,
- support in the implementation of the rules resulting from the deposit return system within the organisation (e.g., through the identification of goods flows relevant for the deposit return system, as well as the verification of contracts and agreements concluded between the participants of the deposit return system or records),
- conducting a training course to discuss the obligations arising from participation in a deposit return system and how to fulfil them,
- analysis of the preparation for the implementation process of the deposit return scheme in the organisation (in particular, identification of necessary changes in the organisation’s business processes).
Benefits for businesses
With the new regulations already coming into force on 1 October 2025, the Nexia Advicero team offers comprehensive support in the implementation of the deposit return scheme – from the analysis of obligations to the preparation of processes to their effective implementation.
If you have any questions or would like to discuss your organisation’s needs, please do not hesitate to contact us.