Directive 2019/904, the so-called Single-Use Plastics (“SUP”) Directive, was set to be implemented for 3 July 2021. In contrast, the Extended Producer Responsibility provisions of Directive 2018/851 should have been implemented by 5 July 2020. Both of these deadlines have now passed, and neither of the directives has yet to be implemented into the Polish law. Despite the delays in implementing the regulations, they are bound to enter into force. It is therefore worth preparing for the new regulations now.
SUP Directive
The Single-Use Plastics Directive aims to limit the impact of certain plastic products on the environment. It particularly affects those products which account for the majority of the waste that pollutes the seas and oceans, such as:
- cotton buds
- disposable cutlery (knives, forks, spoons, chopsticks)
- plastic plates
- straws
- drink stirrers
- balloon sticks for consumers
- expanded polystyrene food containers
- expanded polystyrene beverage containers, including caps and lids
- expanded polystyrene beverage cups, including caps and lids
- oxo-degradable plastic products.
Among other things, the March 2021 bill implementing the SUP Directive provides for:
- an additional levy to be charged by the seller on disposable plastic meal packaging and beverage cups,
- ban on marketing selected types of disposable products,
- introduced system and educational fee on certain products,
- additional documentary obligations for entrepreneurs.
Extended Producer Responsibility
In August 2021, a long-awaited bill amending the Act on Packaging and Packaging Waste Management and some other acts was published on the website of the Government Legislation Centre.
The aim of the regulation is to implement EU legislation on extended producer responsibility (EPR) for packaging waste. The new regulations are to come into force on 1 January 2023.
The implementation of the directive will mainly include obligations related to the development of the involvement of entities in recycling, or in simple terms, reuse.
Major changes in terms of EPR:
- obligation for entrepreneurs to ensure recycling of packaging waste,
- a new levy on household packaging,
- establishment of producer responsibility organisations,
- an imposed packaging levy on certain entrepreneurs marketing packaged products.
How can we help you?
- We will support you in the interpretation of the new legislation on plastic levies
- We will assist you in the preparation of internal procedures, provide training for employees on the new obligations under SUP and EPR
- We will support you in implementing the new regulations in the accounting and taxation area, including the ongoing accounting for the packaging levy
- We will assist producer responsibility organisations in adapting to the new regulations