The deposit-refund system is a mechanism whereby consumers pay an additional fee (deposit) when purchasing goods in packaging covered by the system, which is refunded to them when the packaging is returned to the collection point.

The deposit-refund system is a mechanism to support the recycling and reuse of packaging. The system will be set up by entrepreneurs marketing packaged beverages (manufacturers, importers, brand owners) and by shops offering packaged beverage products covered by the deposit-refund system. Entrepreneurs marketing beverages in packaging covered by the system will be required to display a label on such packaging indicating that the packaging is covered by the deposit-refund system and specifying the amount of the deposit.

The deposit-refund system was introduced by the Act of 13 July 2023 amending the Act on Packaging and Packaging Waste Management and certain other acts (Journal of Laws item 1852). The deposit-refund system in Poland was introduced based on Directive 2019/904 of the European Parliament and of the Council on the reduction of the impact of certain plastic products on the environment (the so-called SUP Directive). The deposit-refund system will be launched in 2025.

The deposit-refund system will cover single-use plastic beverage packaging with a volume of up to 3 litres, metal cans with a volume of up to 1 litre and reusable glass bottles with a volume of up to 1.5 litres.

Labels indicating membership of the system and the amount of the deposit must be displayed on the packaging covered by the system. A model of the labelling is available on the MKiŚ website: https://www.gov.pl/web/klimat/system-kaucyjny.

The deposit-refund system has been operating for many years in various countries worldwide, both in Europe and in North America. In Europe, it is available in countries such as: Croatia, Denmark, Estonia, Finland, the Netherlands, Iceland, Lithuania, Latvia, Germany, Norway or Sweden. Moreover, several EU countries consider introducing regulations in this area. The solutions adopted and designed in individual countries differ, among other things, in terms of the mandatory nature of the system, the type of packaging included or the amount of the deposit.

The introduction of the deposit-refund system will contribute to reducing contamination of environmental packaging waste, increasing the level of recycling achieved for packaging waste and reducing the consumption of primary raw materials. In addition, it will create positive habits in the society regarding waste segregation and it will be the next step towards the transition to a circular economy.

Entities placing packaged beverages on the market will be required to achieve certain levels of selective collection of packaging and packaging waste under the system (77% from 2025 and 90% from 2029). Moreover, for single-use plastic bottles, they will be obliged to ensure that these packages, including their caps and lids, contain a proportion by weight of at least: from 2025 - 25% of recycled plastics and from 2030 - 30% of recycled plastics.

Research carried out to date indicates that plastic packaging waste, metal cans and glass bottles are among the types of waste most frequently contaminating the environment.

Reusable glass packaging is a key element in bringing the transition to a circular economy a step closer. Therefore, a need exists to carry out activities to promote the use of this type of packaging. The best example of the use of reusable packaging by manufacturers is the returnable glass bottle, which can replace around 20 single-use bottles. In Germany, a glass bottle is returned to circulation on average, 45 times, whereas in Finland it is refilled on average, 33 times before it is recycled.

The amount of the deposit for individual types of packaging covered by the deposit-refund system is defined in the Regulation of the Minister of Climate and the Environment. In accordance with the regulation, the deposit will amount to 50 grosz for PET bottles and metal cans and 1 zł for reusable glass bottles.

The deposit will be collected upon purchase of drinks in packaging covered by the deposit-refund system. The collection of the deposit will be the responsibility of all outlets trading and selling such products.

No, the deposit should not be added to the price of the product, as this will disrupt the competitiveness of the product concerned among other products on offer. The deposit will only be charged upon sale, i.e. “at the cash desk”. Therefore, it should be remembered that the amount we will have to pay for the product at the cash desk will be higher by the amount of the deposit.

Labels indicating membership of the system and the amount of the deposit must be displayed on the packaging covered by the system. A model of the labelling is available on the website: https://www.gov.pl/web/klimat/system-kaucyjny.

Consumers will recover the deposit paid upon returning the packaging to the collection point. The obligation to collect the packaging covered by the system is imposed on shops above 200 m2, while small shops below 200 m2 can join the system and organise collection points on a voluntary basis. Other collectors can also join the system.

No, the deposit-refund system will be receiptless, which means that the consumer will be able to return the packaging at any collection point without showing a proof of purchase. The collection point will only return the deposit by verifying that the packaging is covered by the deposit-refund system.

VAT will not be charged at the product distribution stages and will not be charged to the end customers purchasing products or to the retail outlets distributing the products. The VAT solutions proposed in the amendment to the act of law stipulate a uniform approach to all types of packaging covered by the deposit-refund system, i.e. the same rules will cover reusable and disposable packaging under the deposit-refund system. Representing entities will only be required to collect and pay VAT on deposits for packaging covered by the deposit-refund system that has not been returned to the system.

The deposit not collected by consumers will be transferred to the system operator and used for funding the system.

It will be possible to return the packaging at any collection point. The obligation to collect the packaging covered by the system will be imposed on shops over 200 m² (small shops under 200 m² can voluntarily join the system). It will be possible to collect packaging manually, e.g. by shop staff, or in an automated manner in special devices (in the so-called bottle machines).

No, the packaging returned at the collection point should be empty and without any signs of damage.

No, packaging purchased prior to the launch of the deposit-refund system will not be accepted at collection points. It will only be possible to reclaim the deposit for packaging that bears the label of belonging to the deposit-refund system.

It will still be possible to dispose of the packaging of beverages not covered by the deposit-refund system in the appropriate waste container.

The deposit-refund system to be introduced in Poland will be a decentralised system, offering entrepreneurs a possibility to establish their own packaging collection entities. This means that the legislator allows several deposit-refund system operators to operate in the market. This solution will not affect the use of the system by consumers.

The regulations indicate that each operator is free to design its own operating rules, including the overall design of the system and the way of its management, in particular the methods of settlement between operators and retail outlets involved in the particular deposit-refund system. In accordance with Article 44 (8) of the Act, agreements to be concluded between the representative entity and entrepreneurs operating retail or wholesale entities, should include, in particular: rules for the settlement of deposits and rules for the collection and transfer of packaging and packaging waste generated from packaging. Any additional arrangements will be worked out by the operators together with the entities and will depend on the extent of the entity’s involvement in participation in the deposit-refund system: whether in terms of only collecting the deposit or in terms of returning the deposit and collecting empty packaging and packaging waste (Article 44(1)-(3) of the Act). Any arrangement in the scope of organisational arrangements should be part of the agreements concluded with the system operator.

Pursuant to the decision of 18 March 2024, the Minister for Climate and Environment granted the authorisation to operate the deposit-refund system to the National Deposit-refund System - Krajowy System Kaucyjny Zwrotka S.A. This authorisation enables establishing the system for entities marketing beverages in deposit-covered packaging and the return of this deposit to the end user. Read more.

Having considered the application of 14 December 2023 (date of receipt by the MKIŚ: 18 December 2023) submitted by the Representing Entity: System Kaucyjny ZWROTKA S.A. (operating under the name Krajowy System Kaucyjny ZWROTKA S.A.), the Minister of Climate and Environment , pursuant to its decision of 18 March 2024 granted the authorisation to operate the deposit-refund system to KSK ZWROTKA S.A. Read more.

Pursuant to the decision of 17 July 2024, the Minister for Climate and Environment granted the authorisation to operate the deposit-refund system to the OK Operator Kaucyjny S.A.  The decision will enable a system to be set up for the marketers of packaging covered by the deposit and its return to end users. Read more.