The deposit-return system came into operation on 1 October 2025. Some businesses joined immediately, while others opted to do so at a later date. At first glance, this may seem like a mere organisational matter. In practice, however, the timing of joining the system can significantly affect the outcome of accounting for the separate collection rate in 2025.
Reporting on compliance with the obligation to achieve the collection target is made on an annual basis, and the deadline for paying the product fee (if applicable) for 2025 is 15 March 2026.
Did you join late? The system can reflect this
From the wording of the regulations, it can be inferred that, when calculating the separate collection rate, only beverage packaging placed on the market from 1 October 2025 will be taken into account.
Additionally, packaging collection can only be reported from the moment a business joins the deposit-return system.
In practice, this can mean that:
- The collection rate is calculated taking into account the weight of packaging placed on the market since the system was launched
- The collection of packaging reported in the system only covers the period during which the business operator participated in the system
Consequently, some packaging may contribute to the base used to calculate the collection rate even if the business was not participating in the system when the packaging was placed on the market.
This interpretation of the regulations could mean that the later a company joined the system, the lower the level of separate collection shown in its annual report.
An additional factor in the first year: unmarked containers
In practice, reporting for 2025 is further complicated by yet another factor.
The Act stipulates that packaging being part of the deposit-return system must bear an appropriate mark that also indicates the deposit amount. During the transitional period, however, the sale of existing stocks of products in unmarked containers was permitted.
This means that, in 2025, the following could be traded simultaneously:
- Packaging bearing the deposit-return system mark
- Packaging placed on the market earlier that does not bear such a mark
The regulations themselves do not clearly specify how to account for unmarked packaging when reporting separate collection rates. In practice, this may require a detailed analysis of how the packaging was placed on the market and its status within the deposit-return system.
It is important to note that the absence of a deposit-return system mark on a container does not determine whether the container has been placed on the market within the meaning of the regulations.
Failing to pay on time? The consequences could get worse
The statutory mechanism provides for a clear sequence of events:
- If the required collection rate is not achieved, a product fee is payable, calculated using the following formula: M × (P_wym − P_osiąg) × S [weight x (required rate – achieved rate) x fee rate]
- If the fee is not paid or is underpaid, the province marshal may issue a decision specifying the amount of the arrears
- If this decision is not complied with, an additional fee of 50% of the unpaid amount may be imposed
Although the fee rates are relatively low in 2025 (e.g. PLN 0.10/kg for PET bottles and metal cans), they can amount to significant sums when dealing with large volumes of packaging. Bear in mind that these rates will increase tenfold in 2026 and fiftyfold from 2027 onwards.
The Act leaves several questions unanswered
Calculating the fee is only the first step. In practice, businesses face a number of interpretative uncertainties, including the following:
- How to calculate the collection rate when joining the system after the start of the quarter
- Whether and how to account for packaging placed on the market before joining the system
- How to distinguish, in the records, between packaging covered by the system and packaging sold during the transitional period without any marking
An error in this area may result not only in additional product fee being charged, but also in administrative procedures being initiated.
2025 reporting is not the time for experiments
We have advised businesses operating under the deposit-return system since its inception – on regulatory, tax and operational matters.
For the 2025 reporting, we can assist you with various tasks, including:
- Verifying whether a product fee is due, and if so, calculating the amount
- Analysing the impact of the date of joining the system on collection rates
- Assessing packaging records and system documentation
- Correctly calculating and reporting the fee
- Preparing recommendations for the system’s operation in future years
Would you like to find out where your company stands? Get in touch with us
