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Packaging obligations in Poland (2026)

Draft

Verified on: 2026-09-01

EU frameworkPPWR (EU) 2025/40, applicable since 12 Aug 2026

NationalThe Act of 13 Jun 2013 on the management of packaging and packaging waste (still in force) and the ustawa o odpadach (Waste Act; BDO register). The major EPR reform (draft UC100: a new 'ustawa o opakowaniach i odpadach opakowaniowych' – packaging and packaging waste act – adapting Polish law to the PPWR) has not yet been adopted – updated drafts of 8 Jul 2026 and 17 Aug 2026 (version 4.0), government approval planned for Q3 2026. Responsible authority: Ministerstwo Klimatu i Środowiska.

Until the EPR reform arrives, the old system applies: BDO registration + securing the recycling targets (usually via an Organizacja Odzysku Opakowań – packaging recovery organisation) + annual report; if targets are missed, the opłata produktowa (product fee) falls due. The reform draft provides for a packaging levy (opłata opakowaniowa) per kg with the NFOŚiGW in a central role, replacement of the opłata produktowa and DPR certificates from 2028, and repeal of the 2013 act as of 1 Jan 2029 – the legal situation is in flux. The Polish single-use deposit scheme (system kaucyjny, in place since 1 Oct 2025 for beverage packaging) is a separate topic and not covered here.

Packaging EPR: BDO registration & register number (Poland)

Anyone placing packaged products on the Polish market (wprowadzający produkty w opakowaniach) must be entered in the register of the BDO product and waste database BEFORE starting the activity. The assigned BDO register number must be stated on business documents (including invoices); marketplaces such as Allegro and Amazon check it and block listings without a number.

Authorised representative
Unlike for electrical equipment, Polish packaging law so far has no dedicated 'autoryzowany przedstawiciel' (authorised representative) for packaging; foreign companies register in the BDO directly (see the foreign-seller notes). Since 12 Aug 2026, however, Art. 45 PPWR requires in principle an authorised representative for distance sellers without an establishment in the destination country; how Poland anchors this nationally is to be settled by the still-pending EPR reform (UC100). Until then, compliance service providers handle registration and reporting for foreign sellers in practice.
Cross-border
Foreign companies can and must register in the BDO to sell packaged goods into Poland: with a Polish establishment, the application is filed electronically with the locally competent Marshal; WITHOUT an establishment, the application must be submitted in writing (signed) directly to the Marshal of the Mazovian Voivodeship (Marszałek Województwa Mazowieckiego) – official BDO guidance. Processing time: up to 30 days. Without a BDO number, fines and marketplace listing blocks loom.
Costs
Registration fee of 200 zł (micro-enterprises) or 800 zł (other companies) since 1 Jan 2025; an annual fee of the same amount is due by the end of February each year (not in the year of registration).
Deadlines
Registration before starting the activity (the Marshal decides within 30 days); annual fee by the end of February.

Typical steps

  1. Check whether your activity counts as 'wprowadzający produkty w opakowaniach' (placing packaged products on the market – this also covers importing/intra-EU acquisition of packaged goods into Poland and direct shipping to Polish customers).
  2. Apply for BDO registration before first placing goods on the market – without a Polish establishment, in writing to the Marshal of the Mazovian Voivodeship.
  3. Pay the registration fee (since 1 Jan 2025: 200 zł for micro-enterprises, 800 zł for others) and, from the following year, pay the annual fee by the end of February.
  4. State the BDO register number on invoices and business documents and store it with marketplaces (Allegro, Amazon, etc.).
  5. Keep electronic packaging records in the BDO (volumes of packaging placed on the Polish market, by material).

Sources: Biznes.gov.pl – Wpis do rejestru BDO (Pflichtige, Fristen, Gebühren 200/800 zł, Nummer auf Dokumenten) (accessed 2026-09-01) · BDO (offiziell) – Registrierung ausländischer Unternehmer: ohne polnische Niederlassung schriftlich beim Marschall Masowiens (accessed 2026-09-01) · Elephate – PPWR/BDO im E-Commerce: Marktplätze prüfen BDO-Nummern (Sekundärquelle) (accessed 2026-09-01) · ISAP – Ustawa vom 13.06.2013 über die Bewirtschaftung von Verpackungen und Verpackungsabfällen (accessed 2026-09-01)

Recycling targets, annual report & opłata produktowa (Poland)

Parties placing packaged products on the market must secure the statutory recycling targets for their packaging waste – themselves or (the standard case) via a contract with an Organizacja Odzysku Opakowań (packaging recovery organisation) –, submit the annual report on the previous year in the BDO by 15 March, and pay the opłata produktowa (product fee) if the targets are missed.

Register
Rejestr BDO
Authorised representative
As with the BDO registration: no dedicated authorised-representative institution in Polish packaging law (as of Sep 2026); Art. 45 PPWR has applied directly since 12 Aug 2026. In practice, foreign sellers fulfil the target and reporting obligations via an Organizacja Odzysku or compliance service providers.
Cross-border
Registered foreign sellers must also secure targets and report. Important: under the UC100 reform draft, today's system (Organizacja Odzysku contracts, DPR certificates, opłata produktowa) will only run until the end of 2027/2028 – so keep contracts flexible and watch the reform.
Costs
Organizacja Odzysku fees by material and volume (contractual). Opłata produktowa only if targets are missed: per the official business portal, the 2025 rate per material ranges between 0.30 zł and 2.70 zł per kg of the shortfall.
Deadlines
Annual report by 15 Mar for the previous year (via the BDO); opłata produktowa by 31 Mar. Reform: under draft UC100 the old target system only runs until the changeover from 2028.

Typical steps

  1. Conclude a contract with an Organizacja Odzysku Opakowań (e.g. Rekopol, Interzero) and provide it with your packaging volumes by material.
  2. Alternatively, consider self-fulfilment (DPR/EDPR recycling certificates) – usually impractical for small online sellers.
  3. Submit the annual report on products, packaging and waste management for the previous year in the BDO by 15 March.
  4. If targets are missed: calculate and pay the opłata produktowa by 31 March.
  5. Note the obligation to run public education campaigns (publiczne kampanie edukacyjne) – usually taken over contractually by the Organizacja Odzysku.
  6. Watch the EPR reform (UC100): planned opłata opakowaniowa (packaging levy) per kg and system changeover from 2028.

Sources: Biznes.gov.pl – Abfall-/Verpackungspflichten: Jahresbericht bis 15.03. im BDO, opłata produktowa bis 31.03. (Sätze 0,30–2,70 zł/kg, 2025) (accessed 2026-09-01) · Rekopol – FAQ zur Übernahme der Recyclingpflichten durch die Organizacja Odzysku (accessed 2026-09-01) · Interzero Polska – opłata produktowa und Übernahme der Verpackungspflichten (accessed 2026-09-01) · PwC Studio – Stand des UC100-Entwurfs (08.07.2026): Übergang, Aufhebung des 2013er-Gesetzes zum 01.01.2029 (accessed 2026-09-01) · KPRM (offiziell) – Projekt der neuen Verpackungsgesetzgebung: opłata opakowaniowa, NFOŚiGW-Rolle, Umstellung ab 2028 (Fassung 4.0 vom 17.08.2026) (accessed 2026-09-01)

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Legal information, not legal advice. The linked official sources prevail; data marked “draft” has not been finally verified.