Deposit return scheme.

The deposit return scheme connects beverage sales with the collection of used packaging. A deposit is charged when a drink in eligible packaging is purchased and can be recovered when the packaging is returned to a collection point. The Polish scheme has operated since 1 October 2025. It covers labelled packaging of selected types, and a receipt is not required to recover the deposit. Its purpose is to increase packaging collection and direct it towards reuse or recycling.

Who is affected by the deposit return scheme?

For businesses, the scheme creates obligations at different stages of the beverage supply chain. The position of a producer or importer placing drinks on the Polish market differs from that of a wholesaler, shop or collection point operator. Relevant factors include the type of packaging, the sales model and the floor area of the retail outlet. The obligation to charge a deposit does not itself mean that every type of packaging must be accepted.

The topic extends beyond traditional grocery stores. Questions also arise in online sales, beverage sales in pharmacies and purchases of drinks for employees. An assessment should therefore begin by identifying the company’s role in the supply chain and the activities it actually performs.

Obligations of producers, importers and sellers

Producers and importers need to consider participation in the scheme alongside the rules for placing drinks on the market, packaging labels and cooperation with an operator. For sellers, the relevant issues include charging and refunding deposits, customer service, records and organising packaging collection. Contractual arrangements should reflect the company’s actual business model.

Our publications discuss both preparing a business to join the scheme and questions that arise in day-to-day operations. Materials about the transitional period remain in the library as implementation context. When using them, take account of their publication date and the stage of the scheme to which they refer.

Operator agreements and deposit settlements

An agreement with a deposit return scheme operator sets the practical terms of cooperation. Matters to review include how costs are calculated, the timing and basis of settlements, packaging collection and the allocation of responsibility. Reporting irregularities, recording activities and ending cooperation also matter.

Financial and tax settlements form a separate area. Questions include the movement of deposits between scheme participants and deposits not recovered by consumers. The answer requires consideration of the business’s role, the agreement and the applicable rules.

DJP analyses of the deposit return scheme

This knowledge centre brings together publications on the legal and organisational aspects of the deposit return scheme. The publication library contains articles for producers, importers, sellers and employers, from general principles to specific contractual provisions and practical issues. Choose your company’s perspective below.