Plastic Tax: Poland

There is a current and binding regulation in this regard. It applies not only to plastics, but also to certain categories of products and types of packaging, as well as waste material.

 

The regulations provide for a number of obligations – both regarding fees and reporting obligations.

 

Entities whose business involves packaging, waste or packaged products are subject to registration obligations and payment of an annual fee.

 

In addition, there is a mandatory product fee, the amount of which depends on the amount and type of packaging placed on the market.

 

Many of the other obligations (including, among others, the obligation to conduct educational campaigns) can be carried out through recovery organizations. The advisability of using a recovery organization depends on the scale of the client's operations and is subject to verification on a case-by-case basis.

 

The above-mentioned obligations are to be expanded when the EU directive 2019/904 is implemented in Poland. As of 28 July 2022, the work on the act implementing the directive is still ongoing and the proposed regulation has not been brought before the parliament yet.

 

 

As of 28 July 2022 it is not possible to foresee the exact shape and scope of the regulation. Substantial changes may be introduced when the act will be processed by the parliament. Similarly, we cannot estimate the date when the regulation will come into force.