| 22 January, 2024

Fees for single-use plastic packaging – new obligations Effective from January 1, 2024

Starting from January 1,2024, new obligations concerning beverages and food offered in single-use plastic packaging have come into force for catering and retail establishments.

New obligations effective from January 1, 2024.

In practice, this means that entities such as restaurants or shops are obligated, starting from January 1, 2024, to charge an additional fee to their customers for beverages and food sold in single-use plastic cups or containers. This extra fee amounts to:

  • PLN 0.20 - in the case of beverage cups
  • PLN 0.25 - in the case of food containers

The fees thus collected are to be transferred by the entity to a separate bank account kept by the competent Voivodeship Marshal. Moreover, specific record-keeping and reporting obligations have to be fulfilled as well, consisting mainly in keeping records of issued single-use cups and containers and submitting annual reports.

In their response to a question posed by “Dziennik Gazeta Prawna”, the Ministry of Finance indicated that the packaging fee should be included in the purchase price of a given beverage or food product and is subject to VAT at the rate applicable to that specific beverage or product.

Important date

Another important date for catering and retail establishments is July 1, 2024, as from that day onwards customers will also have to be provided with alternative, non-plastic forms of packaging.


Should you have any questions, please do not hesitate to contact us at: office@tias.pl