The deposit system covers certain drink containers. Vending operators should check how it applies to their sales.
The deposit return system, governed by Articles 40g–40p and 44 of the Polish Packaging and Packaging Waste Act, covers single-use plastic bottles up to 3 l, metal cans up to 1 l (deposit PLN 0.50), and reusable glass bottles up to 1.5 l (deposit PLN 1.00). The deposit is charged when the drink is sold and shown separately – it is not part of the product price or the VAT taxable amount. Confirm with an adviser how the rules on points of sale apply to vending machines.
What to Check
- Which containers in the range carry a deposit.
- How to show the deposit separately, next to the price.
- Whether take-back applies.
- How to record deposits.
Range
See the products page (publisher's site) for the range.
FAQ
Must a machine take back empty bottles? Smaller points of sale must charge the deposit, while taking back bottles and cans is optional for them (reusable glass is different). Check with an adviser how these rules apply to vending machines.
Is this article legal advice? No. It is a general overview.
This article is general information, not legal advice. Regulations change – check the current rules or consult a lawyer before deciding.
Basis: the Polish Act of June 13, 2013 on packaging and packaging waste management (consolidated text Dz.U. 2026 item 619), Articles 40g–40p and 44; Regulation of the Minister of Climate and Environment of July 8, 2024 on deposit amounts for packaging types covered by the deposit return system (Dz.U. 2024 item 1046); Article 29a(11a) of the Polish VAT act (consolidated text Dz.U. 2026 item 1263).
Legal status: based on the regulations in force at the time of the last editorial review; this article is reviewed periodically.