Draft:Deposit Return System in Poland

The Deposit Return System in Poland (Polish: system kaucyjny) is a national beverage container return programme that came into force on 1 October 2025. Under the scheme, consumers pay a refundable deposit when purchasing drinks sold in covered packaging – plastic PET bottles, aluminium cans, and reusable glass bottles – and reclaim the deposit by returning empty containers to a designated collection point. The system was introduced by the Act of 13 July 2023 amending the Act on Packaging and Packaging Waste Management, principally to comply with the EU Single-Use Plastics Directive (2019/904). Poland is the 17th EU member state to introduce such a scheme.

Background

Poland had no nationwide container-collection system before 2025, despite repeated government declarations dating back at least to 2015. Recycling rates for PET bottles and aluminium cans remained below EU targets, and plastic litter – including discarded small vodka bottles known colloquially as małpki ("monkeys") – was a visible social problem.

The legal impetus came from Directive (EU) 2019/904 on single-use plastics, which requires member states to achieve 77% separate collection of single-use plastic bottles by 2025 and 90% by 2029. The Polish parliament passed implementing legislation on 13 July 2023, initially planning to launch the system on 1 January 2025. That date was later moved to 1 October 2025 after industry stakeholders reported insufficient time to install reverse vending machines and adapt labelling.

Scope of the system

The Polish deposit return system (DRS) covers three types of beverage packaging:

• Single-use plastic (PET) bottles up to 3 litres, including caps – deposit: PLN 0.50
• Aluminium cans up to 1 litre – deposit: PLN 0.50
• Reusable glass bottles up to 1.5 litres – deposit: PLN 1.00

Multi-material carton packaging (e.g. Tetra Pak, used for milk and juices) is excluded. Alcoholic beverages with an alcohol content above 5% are also outside the scope of the scheme in its initial phase.

All packaging covered by the DRS must carry a standardised kaucja logo and the stated deposit amount; containers without the logo are not eligible for a refund.

How the deposit works

The deposit is added to the shelf price at the point of sale and shown separately on the receipt. Consumers may reclaim it by returning empty containers to any collection point in Poland – not necessarily the store where the product was purchased, and without presenting a receipt.

This "any point" rule is significant: a bottle purchased in Gdańsk can be returned in Rzeszów. Returns are accepted either at reverse vending machines (RVMs) or at manually operated collection points staffed by employees. Unredeemed deposits remain with producers and are intended to fund the operational costs of the DRS.

Collection points and retail obligations

Retailers with a sales floor area of 200 m² or more are legally required to accept all covered packaging and refund deposits, regardless of brand. Smaller shops may join voluntarily, with one exception: any store selling drinks in reusable glass bottles covered by the DRS is obliged to accept glass returns.

Each of Poland's approximately 2,479 gminas (municipalities) must have at least one public collection point. As of early 2026, RVM density in smaller towns remained uneven, and rural areas relied more heavily on manual collection at local shops.

System operators

Poland uses a multi-operator model, distinguishing it from most European countries that run their DRS through a single national body. Poland's Packaging Act explicitly permits multiple operators, each of which must obtain a licence from the Ministry of Climate and Environment.

By mid-2025, seven operators had received licences: Zwrotka S.A. (March 2024), PolKa S.A. (June 2024), OK Operator Kaucyjny S.A. (July 2024), Eko-Operator S.A. (August 2024), Reselect S.A. (October 2024), Kaucja S.A. and Polski System Kaucyjny S.A. (both June 2025).

Each operator is responsible for organising logistics, transport, and deposit settlement with retailers. Despite the multi-operator structure, the law guarantees consumers a single, unified return experience: any covered packaging can be returned at any collection point in the country.

The multi-operator model has received both praise and criticism. Supporters argue that it encourages competition and broader infrastructure coverage. Critics, including some retailers and tax advisers, have raised concerns about compatibility, settlement complexity, and inconsistent VAT treatment of deposits across operators.

Environmental context and European comparison

Deposit return systems have a long track record in Northern and Western Europe. Germany's Pfand system, introduced in 2003, achieves a collection rate of approximately 97%. Norway reports 95% for PET bottles. Lithuania, which introduced its DRS in 2016, reached a 90% return rate within two years.

During parliamentary debates on the legislation, Polish authorities frequently cited the problem of small bottles – 100 ml and 200 ml single-serve vodka bottles sold cheaply at kiosks and petrol stations – as one of the motivations for introducing a DRS. These bottles are among the most commonly littered items on Polish streets and in parks.

However, the Sejm ultimately rejected amendments that would have included small alcoholic bottles in the scheme. As enacted, beverages with an alcohol content above 5% remain outside the scope of the system, meaning that małpki are not covered by the DRS.

Poland became the 17th EU member state to introduce a deposit return system. The system launched on 1 October 2025; as of the time of writing, no official collection rate data had been published.

References

[1] Act of 13 July 2023 amending the Act of 13 June 2013 on Packaging and Packaging Waste Management. Journal of Laws of the Republic of Poland, 2023, item 1852. Sejm of the Republic of Poland. [2] XYZ / Poland Unpacked. "Deposit Return System in Poland: The starting line." XYZ.pl, 28 December 2025. https://xyz.pl/poland-unpacked/deposit-return-system-in-poland-the-starting-line-4188/ [3] Sensoneo. "Overview and results of Deposit Return Schemes in Europe." Sensoneo.com, 2025. https://www.sensoneo.com/waste-library/deposit-return-schemes-overview-europe/ [4] European Commission. Directive (EU) 2019/904 of the European Parliament and of the Council on the reduction of the impact of certain plastic products on the environment. Official Journal of the European Union, L 155, 12 June 2019. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32019L0904 [5] Bottle Bill Resource Guide. "Poland." Bottlebill.org, 2025. https://www.bottlebill.org/index.php/current-and-proposed-laws/worldwide/poland [6] Lorax Compliance. "Poland's Deposit Return Scheme Launching October 2025." Loraxcompliance.com, 10 July 2025. https://www.loraxcompliance.com/blog/env/2025/07/10/Polands_Deposit_Return_Scheme_Launching_October_2025.html [7] Intertax / Polish Tax. "Deposit-refund System 2025 in Poland." Polishtax.com, January 2026. https://polishtax.com/deposit-refund-system-2025-in-poland-how-should-your-business-prepare-for-the-upcoming-changes/ [8] Notes From Poland. "Poland launches deposit-refund system for drinks bottles and cans." Notesfrompoland.com, 1 October 2025. https://notesfrompoland.com/2025/10/01/poland-launches-deposit-refund-system-for-drinks-bottles-and-cans/ [9] Bottle Bill Resource Guide, 2025 (see note 5). [10] Ministry of Climate and Environment, Republic of Poland. "Deposit-refund system in Poland." Gov.pl, 2025. https://www.gov.pl/web/climate/deposit-refund-system-in-poland [11] Interzero. "How does the system work?" Interzero.pl, 2025. https://interzero.pl/en/system-kaucyjny/ [12] Osborne Clarke. "Deposit Return System in Poland: New Regulations from 2025." Osborneclarke.com, June 2025. https://www.osborneclarke.com/insights/deposit-return-system-poland-new-regulations-2025 [13] B-G.pl. "Deposit system in Poland – how to prepare?" B-g.pl, 2025. https://b-g.pl/en/blog/deposit-system-in-poland/ [14] Osborne Clarke, 2025 (see note 12). [15] Poland Insight. "Poland's Deposit Return System Launches in October – But Tax and Legal Confusion Looms." Polandinsight.com, June 2025. https://polandinsight.com/polands-deposit-return-system-launches-in-october-but-tax-and-legal-confusion-looms-72054/ [16] XYZ / Poland Unpacked, 2025 (see note 2). [17] Notes From Poland. "Poland to introduce deposit system for recycling bottles and cans next year." Notesfrompoland.com, 3 June 2022. https://notesfrompoland.com/2022/06/03/poland-to-introduce-deposit-system-for-recycling-bottles-and-cans-next-year/ [18] Notes From Poland. "Polish parliament approves bottle deposit system to boost recycling." Notesfrompoland.com, 14 July 2023. https://notesfrompoland.com/2023/07/14/polish-parliament-approves-bottle-deposit-system-to-boost-recyling/