Plastic tax has become a reality

Law implementing the Single-Use Plastics Directive in Poland came into force in May.

The new regulation introduces a number of obligations and bans on businesses that place single-use plastic products on the market, including:

• A ban on the importation into Poland of selected products, such as handle cotton buds, cutlery, plates, straws and stirrers, balloon sticks, expanded polystyrene food and drink containers;
• An obligation to pay a fee for placing on the market products such as food containers, wrappers, balloons, wet wipes or plastic bags;
• An obligation to label products such as sanitary pads, cups, tobacco products or wet wipes, in accordance with the EU legislation;
• An obligation to financing of educational campaigns as well as
• An obligation to keep records and submit periodic reports on the fulfilment of the abovementioned obligations.

The new law will also apply to retail and catering outlets as well as vending machine operators.

Failure to pay the fees applicable under the new law may result in imposition of a fine of up to 50% of the unpaid fee. Entities who fail to comply with the new law may also be subject to administrative fines up to PLN500,000 (circa EUR110,000) per violation.

The law implementing the SUP Directive in Poland and some of the obligations under the new law enter into force in May. However, the entry into force of selected obligations and control of compliance with the new legislation is postponed.

Key takeaway

Business should verify whether they are subject to the new obligations in respect of plastic tax and how the new regulations may affect their operations. It may also be advisable to put in place appropriate procedures to identify events subject to plastic tax and facilitate compliance with these obligations.

Reference: Dz.U. 2023 poz. 877