Waste management is a growing environmental problem. This is due, among other things, to the single-use of plastic packaging, which is not intended for reuse or cost-effective recycling. Some waste also pollutes marine waters, causing environmental damage. Besides household waste, fishing gear is also among them. To promote an approach that supports a circular economy, Directive (EU) 2019/904 of the European Parliament and of the Council of 5 June 2019 on the reduction of the environmental impact of certain plastic products (SUP – Single Use Plastic) was issued. This approach prioritizes sustainable and non-toxic reusable products and reuse systems over single-use products. The regulations fully implementing the EU directive into Polish law will enter into force in 2024.
Pursuant to the provisions of the Act of 11 May 2001 on the obligations of entrepreneurs regarding the management of certain waste and on product fees (which incorporates the provisions of the EU directive), entrepreneurs are subject to a number of obligations related to reducing the use of single-use plastic products, including those of a fiscal nature.
One of the most important obligations is to ensure recovery, including recycling, of waste at a statutory level. This obligation applies to businesses marketing products made from oils, greases, and pneumatic tires (a detailed list is provided in Annex 4a to the Act). A similar obligation also applies to businesses marketing fishing gear containing plastic. They are required to achieve a minimum annual collection rate for recycling of fishing gear containing plastic waste of at least:
- 5% by weight – for 2024;
- 10% by weight – for 2025;
- 15% by weight – for 2026;
- 20% by weight – for 2027;
- 25% by weight – for 2028;
- 27% by weight – for 2029;
- 30% by weight – for 2030 and for each subsequent year.
However, if a business fails to ensure an adequate level of recovery (recycling), it will be required to pay a product fee. The fee is calculated by multiplying the product fee rate (published in the regulation of the Minister of Climate) by the difference between the required and achieved recovery, recycling, or collection rates, converted to the mass of the products. The fee is paid separately for each recovery, recycling, or collection rate achieved. It is also calculated separately for each product.
The situation is different for entrepreneurs who introduce single-use plastic products to the market (including disposable food containers, packages and wrappers made of flexible materials containing food intended for direct consumption, some beverage containers, tobacco products with filters containing plastic, lightweight plastic shopping bags, and sanitary napkins).
While, for example, producers of fishing gear pay a fee only if they do not achieve a certain recovery level, producers of disposable products are obligated to pay a fee to cover the costs of:
1) collecting waste generated from products of the same type that the entrepreneur placed on the market, left in public waste collection systems;
2) cleaning up, transporting and processing waste generated from products of the same type as waste generated from products that the entrepreneur placed on the market.
The amount of the fee is calculated as the product of the fee rate and, respectively, the mass or number of single-use plastic products placed on the market by the entrepreneur in a calendar year.
In the previously mentioned cases, the entrepreneur must bear the burden of the fees themselves. The Act, however, imposes the obligations of a fee payer on entrepreneurs operating retail, wholesale, or catering establishments that offer single-use plastic products (beverage cups, food containers). This means that they will be obligated to collect the fee from the end user purchasing these products, or beverages and food contained in them. Entrepreneurs selling these products through a vending machine will also be subject to this obligation. The fee rate will be announced in a regulation issued by the minister responsible for climate affairs.
A completely new development is that businesses marketing single-use plastic products and fishing gear must cover the costs of public educational campaigns. Businesses can conduct such campaigns themselves (or outsource it to another entity) or deposit the required amount into the account of the voivodeship marshal. The amount to be allocated to the educational campaign, or deposited into the appropriate account, is the product of the statutory rate multiplied by the weight or number of products marketed. If businesses decide to finance an educational campaign, they must document the expenditure incurred for this purpose by March 1 of the following year.
All payments for the aforementioned fees will be made in a single payment by March 15th of the following year, to a special account of the relevant voivodeship marshal. If the entrepreneur fails to pay the fee, the voivodeship marshal will determine the fee amount by decision and impose an additional fee on the entrepreneur equal to 50% of the unpaid fee. Legislators have omitted the requirement to collect a fee that does not exceed PLN 100.
Production and waste management policies are tending to increase producer costs. It's also important to remember that paying these fees in no way exempts you from paying the fees specified in the Act of 13 June 2013 on the Management of Packaging and Packaging Waste. Completely avoiding the plastic tax (or, more precisely, the fee) is only possible by eliminating the use of plastics. Unfortunately, alternative solutions aren't always available, and when they do exist, the cost of implementing them is often significantly higher than existing technology.
This article is for informational purposes only and does not constitute legal advice.
Legal status as of July 24, 2023
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