On August 13, 2025, a draft act introducing fundamental changes to packaging and packaging waste management was published. The new regulations impose real financial responsibility and reporting obligations on producers and importers of packaging and packaged products under the extended producer responsibility (EPR) system. The fee system is to be implemented gradually starting in 2026, with the legislator aiming both to reduce the amount of waste and to promote recycling and innovative, environmentally friendly solutions. The new regulations are expected to significantly impact the market, company strategies, and the business environment.
On August 13, 2025, the Government Legislation Centre website published a draft Act on Packaging and Packaging Waste (No. UC100) prepared by the Ministry of Climate and Environment.
The aim of the new regulations is to reduce the amount of packaging waste generated and to implement the principles of extended producer responsibility (EPR) in Poland, in line with the “polluter pays” principle. The draft introduces a packaging fee to be paid by businesses for packaging placed on the market—initially a symbolically low fee (about 0.5 grosz per package in the first year), which will gradually increase, but is not expected to noticeably affect product prices. The new system will be implemented in stages: as early as 2026, the first new obligations will apply to businesses, with full EPR operability for packaging planned from 2028. This solution is intended to relieve municipalities and residents financially, while motivating producers to reduce packaging and increase recycling, in line with the latest European Union regulations.
Key Proposals of the Act
New Model of Producer Responsibility
The draft Act on Packaging and Packaging Waste introduces a range of fundamental changes aimed at revolutionizing the current model of packaging waste management in Poland. The central premise of the new regulations is to impose real financial responsibility on producers for the waste generated from the packaging they place on the market. Shifting the costs of managing this waste from local governments and residents to businesses is a practical implementation of the “polluter pays” principle. As a result, producers and importers will be responsible for the collection, transport, and recycling of packaging waste, thereby relieving municipal budgets and individual recipients of municipal services.
Packaging Fee – A New Economic Incentive
One of the key tools proposed in the draft is the introduction of a packaging fee, which will be calculated based on the mass of packaging placed on the market. This new levy will be implemented gradually to give businesses time to adapt to the new conditions—in the first year of its application, i.e. 2026, the rate will amount to only 8% of the current product fee, increasing to 20% in the following year, and reaching its target level from 2028 onwards. This translates into a very low unit cost—about half a grosz per package in the first year of the system’s operation, and even after full implementation, the fee per package should remain relatively low. From the consumer’s perspective, the additional burden will be negligible, while for producers, this fee will become an important economic incentive, motivating them to reduce the quantity and weight of packaging used.
System Operator – National Fund for Environmental Protection and Water Management
Funds collected within the system will be accumulated in a dedicated fund operated by the National Fund for Environmental Protection and Water Management (NFOŚiGW). These resources will then be transferred to municipalities and entities responsible for waste management to finance selective collection, processing, and recycling. This change guarantees a closed-loop flow of funds within the system and ensures that money from producers will actually support the waste sector, helping to achieve environmental goals and stabilizing—or, in the long run, possibly even lowering—waste collection fees paid by residents.
Instead of the currently operating recovery organizations, the system will be managed by a state fund, which is intended to provide greater transparency and more effective oversight of the entire process. The drafters were inspired by solutions functioning in the Czech Republic, considered among the most efficient in the European Union, while also seeking to avoid mistakes seen in the Hungarian model, where funds went to the state budget and were not fully used for environmental purposes. In the Polish system, regional marshals will be granted supervisory powers over the correctness of business settlements, and the Institute of Environmental Protection will be responsible for conducting analyses and monitoring the functioning of the new solutions.
Implementation of PPWR
It is worth emphasizing that the draft act is not limited solely to the implementation of extended producer responsibility (EPR), but also includes the transposition of new, comprehensive EU regulations on packaging into Polish law—the so-called Packaging and Packaging Waste Regulation (PPWR)1. Combining these key changes in a single act is controversial and has been criticized by business circles, who point out that merging the implementation of two different, very broad sets of obligations may hinder the effective introduction and functioning of the new regulations.
Particular attention should be paid to the requirements for packaging itself, which directly result from the EU’s environmental objectives and are included in Articles 11–18 of the draft act. The legislator provides, among other things, for the obligation to reduce the weight and volume of packaging, eliminate unnecessary elements not related to the protective function of the product, and ensure that all packaging placed on the market is recyclable. There will also be a requirement to use minimum levels of recycled content in new plastic packaging—specific values directly derived from the PPWR regulation stipulate that from 2030: plastic contact packaging made of PET (excluding single-use bottles) must contain at least 30% recycled material; contact packaging made of other plastics—at least 10%; single-use bottles—30%; and other plastic packaging—35%. At the same time, the act promotes the development of reusable packaging and systems for their refilling and reuse, which fits into the broader EU trend of a circular economy.
The introduction of these solutions means that Poland commits to achieving ambitious environmental targets—a reduction in the mass of packaging waste per capita by 5% by 2030, 10% by 2035, and 15% by 2040 compared to baseline levels. Additionally, from 2030, a specified market share will have to be made up of reusable packaging, in accordance with PPWR guidelines.
Timeline and Sanctions
The new rules will be introduced in stages. The act provides for a two-year transition period, giving businesses, local governments, and the waste sector time to adapt to the new obligations. The first funds from the packaging fee are expected to reach municipalities as early as 2026; in the following year, the system will be expanded, and from 2028 the model will be fully operational. The draft act provides for a wide range of administrative fines for entities violating the regulations—both for failing to fulfill information obligations, placing packaging on the market that does not meet environmental requirements, errors in record-keeping, or failing to comply with obligations under the deposit system. The amount of fines varies and can reach up to PLN 2 million in the case of the most serious violations. Liability may also include the obligation to withdraw defective packaging from the market or to remedy the violations.
Impact on Business – Practical Consequences for Companies
The introduction of the EPR system under the UC100 draft act brings a number of significant organizational and financial challenges for businesses in the packaging and packaged products market. While the packaging fee may be negligible from the consumer’s perspective, for companies operating on a large scale it can have a substantial impact on costs, margins, and pricing policy. Already at the implementation stage, firms will need to analyze their packaging structures, estimate new charges, and consider optimization options—such as reducing weight or choosing materials that are easier to recycle. Adapting to the new regulations will also require changes in production and logistics processes, investments in research and development, and modernization of production lines, especially in sectors like food, cosmetics, and e-commerce.
The draft also introduces new reporting and control obligations—businesses will be required to keep detailed records, submit reports, and implement appropriate IT and compliance systems. For some companies, this will mean additional training and the development of competencies among packaging management teams. A significant change is the shift from a decentralized recovery organization system to a centrally managed state model with direct settlements with the National Fund for Environmental Protection and Water Management.
Such far-reaching centralization has met with strong opposition from the business community, which points to the risk of creating a monopoly, rising costs, and reduced system efficiency. Entrepreneurs fear that the lack of competition will limit the flexibility and innovativeness of the market and make it harder to respond quickly to new challenges. There is also concern about the lack of a net cost mechanism, meaning companies will pay fees regardless of the actual effects and quality of the packaging used, which may discourage the implementation of innovative solutions. Experience from Hungary shows that centrally controlled systems do not always translate into higher efficiency and can generate higher costs.
Additionally, the industry notes that the model proposed in the draft eliminates recovery organizations and introduces a financial monopoly—full control of producers’ funds by the NFOŚiGW raises concerns about a lack of transparency and real impact on recycling. It is emphasized that the draft disregards over 20 years of EPR experience in Poland, ignoring the voices of tens of thousands of businesses operating in this area.
On the other hand, the implementation of the new regulations may be an opportunity to strengthen the image and market advantage of those companies that quickly adapt to the changes and focus on sustainable development activities. The effectiveness of the new system will depend both on the legislator and on the ability of businesses to use this change as an impulse for innovation and building competitive advantage.
Summary and Recommendations – What’s Next?
The draft Act on Packaging and Packaging Waste (UC100) is currently at the stage of arrangements and public consultations, with its adoption planned for the fourth quarter of 2025. The first obligations will come into force as early as January 1, 2026, and the full implementation of the EPR system is scheduled for 2028. It is crucial for businesses to start preparations well in advance to smoothly adapt to the new requirements.
It is advisable to conduct a packaging portfolio audit now, estimate future costs arising from the new regulations, and incorporate EPR issues into the company’s sustainability strategy. Thoughtful actions taken ahead of time will not only minimize risks and costs but also allow companies to use the upcoming changes as an impulse for packaging innovation and building competitive advantage.
The new regulations are intended to bring tangible environmental and economic benefits—reducing the amount of packaging waste, increasing recycling rates, and introducing a fairer distribution of costs. The government emphasizes that the proposed changes are meant to serve both the environment and improve system efficiency. However, despite the legislator’s positive declarations, the proposal has met with loud and clear opposition from the broader industry, which fears increased costs, centralization, and reduced market competitiveness. The practical effectiveness of the new solutions will depend both on the quality of implementation and on the extent to which the voice of entrepreneurs is genuinely taken into account in the further legislative process.
Scope of Support for the Client
KPMG Law offers comprehensive legal support in the field of waste management, including packaging and packaging waste. We assist companies from various sectors—including manufacturers, importers, retailers, and businesses in the FMCG and e-commerce sectors—in adapting to rapidly changing regulations on packaging, waste, and deposit systems. We advise both on day-to-day operations and on implementing new solutions in reporting, compliance, and sustainability strategies. Our services include, in particular:
- Advice on obtaining environmental permits, preparing environmental analyses, and assessing investment compliance with environmental protection laws;
- Support in interpreting and implementing waste management regulations, including deposit systems, reporting obligations, and requirements related to packaging and extended producer responsibility;
- Assistance in building and implementing environmental compliance systems—preparing procedures, audits, and ESG policies, as well as representing clients before supervisory authorities and public administration.
