Revolution in the EPR system and new challenges for entrepreneurs

In August 2025, Poland’s parliament published a draft of a New Act on packaging and packaging waste that adapts the national extended producer responsibility (EPR) system to the latest EU requirements, which includes implementing Regulation (EU) 2025/40 of the European Parliament and the Council on packaging and packaging waste, amending Regulation (EU) 2019/1020 and Directive (EU) 2019/904, and repealing Directive 94/62/EC (PPWR).

The New Act will replace the current regulation: Act of 13 June 2013 on packaging and packaging waste management. The draft New Act is currently undergoing public consultation and review.

The proposed changes will impact producers, importers, distributors, retail chains and all entities involved in the packaging and packaging waste management chain.

The New Act is scheduled to enter into force on 12 August 2026, except for certain provisions, which will enter into force on 1 January 2026. Full implementation of the EPR is planned for 1 January 2028.

New EPR model

The current EPR system, in accordance with the Act, is based on the operation of multiple producer responsibility organisations (PROs). The New Act, on the other hand, provides for the existence of only one PRO, which is to be performed by the National Fund for Environmental Protection and Water Management (Polish initials NFOŚiGW), which is a state legal entity. As the new PRO, the NFOŚiGW will manage the financial resources of the EPR system, providing financial support (including compensation) to municipalities and other eligible entities (i.e. entities collecting municipal waste from uninhabited properties, entities collecting non-municipal packaging waste, entities processing packaging waste, recyclers).

The consequence of introducing the new EPR model is the liquidation of the currently existing packaging recovery organisations at the end of the transition period.

The new EPR system involves a change in the financing model for packaging waste management, as the burden of financing the EPR system will be transferred from residents and municipalities to producers.

Packaging fee

As part of the financial responsibility of producers and in accordance with the “polluter pays” principle, a packaging fee (opłata opakowaniowa) will be introduced. The producer will be obliged to pay it for each kilogram of packaging, including product packaging, which it creates for the first time in the territory of an EU member state or unpacks without being the end user. The amount of the packaging fee varies for different packaging materials or groups of materials. The packaging fee rates will be set in a regulation (i.e. an executive act) by the minister responsible for climate issues. The maximum packaging fee rate for each type of packaging will be PLN 4.50 per 1 kg. The basis for calculating the packaging fee will be the data from the quarterly EPR report submitted by producers to the Database on Products and Packaging, and Waste Management (Baza danych o produktach i opakowaniach oraz o gospodarce odpadami).

The packaging fee will be paid by producers on a quarterly basis to the bank account of the relevant voivode, but will not be payable if the quarterly amount does not exceed PLN 150.

Other important changes

In connection with the introduction of the packaging fee, the New Act provides for the abolition from 2028 of the product fee (opłata produktowa) paid in accordance with the Act in the event of failure to achieve the relevant recovery and recycling levels. As of 1 January 2028, producers paying the packaging fee will no longer be obliged to achieve the prescribed recovery and recycling levels.

The New Act provides for the establishment of a Council for Extended Producer Responsibility (Rada ds. Rozszerzonej odpowiedzialności producenta) as an advisory and consultative body to the minister responsible for climate issues. The council will consist of a total of 21 members, including two representatives each from the following:

• employers’ organisations representing producers, supported by the largest number of such organisations;
• organisations representing packaging waste collectors, nominated by those collectors and supported by the largest number of such collectors;
• organisations representing packaging waste processors nominated by those processors and supported by the largest number of those processors.

Therefore, the real influence of industry stakeholders on the new EPR system is limited.

Transitional period (2026-2028)

The New Act provides for a two-year transition period from its entry into force (estimated to be later in 2026).

During the transition period, the new EPR system will be based on existing EPR rules set out in the 2013 Act, but in addition, those placing products in packaging must pay a packaging fee in the second and fourth quarters of each year of the transition for each kilogram of packaging placed on the market.

Consequences for businesses

Producers will be responsible for the entire life cycle of packaging. According to the PPWR and the New Act, packaging must be recyclable, smaller, more durable, reusable, refillable or repairable. The proposed changes are intended to encourage producers to design more environmentally friendly packaging. Therefore, producers should conduct an appropriate audit of the packaging and logistics processes used to prepare for the changes in the most effective way possible.

The transfer of the PRO function to the NFOŚiGW under the new EPR system raises doubts about its future effectiveness and operational efficiency. The main concerns relate to possible bureaucratisation, the limited experience of the NFOŚiGW in this area and the risk of insufficient adaptation to the actual needs of the market.

Summary

The New Act responds to EU environmental challenges and introduces far-reaching changes to producer responsibility and the packaging market in Poland. The introduction of a new EPR model, new recycling and reporting requirements, and the need to adapt production and logistics processes to the new requirements will have a significant impact on many businesses in Poland.

For more information on how the new EPR could affect your business in Poland, contact your CMS client partner or these CMS experts: