{"id":19347,"date":"2025-03-13T12:45:51","date_gmt":"2025-03-13T11:45:51","guid":{"rendered":"https:\/\/interzero.pl\/?p=19347"},"modified":"2026-02-12T11:33:33","modified_gmt":"2026-02-12T10:33:33","slug":"oplata-recyklingowa","status":"publish","type":"post","link":"https:\/\/interzero.pl\/en\/blog\/oplata-recyklingowa\/","title":{"rendered":"Recycling levy 2026 - who has to pay the charge for advertising bags and when?"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><div data-parent=\"true\" class=\"vc_row row-container\" id=\"row-unique-0\"><div class=\"row limit-width row-parent\"><div class=\"wpb_row row-inner\"><div class=\"wpb_column pos-top pos-center align_center column_parent col-lg-6 single-internal-gutter\"><div class=\"uncol style-light\"  ><div class=\"uncoltable\"><div class=\"uncell no-block-padding\" ><div class=\"uncont\" ><div class=\"uncode-single-media  text-left\"><div class=\"single-wrapper\" style=\"max-width: 100%;\"><div class=\"tmb tmb-light  tmb-media-first tmb-media-last tmb-content-overlay tmb-no-bg\"><div class=\"t-inside\"><div class=\"t-entry-visual\"><div class=\"t-entry-visual-tc\"><div class=\"uncode-single-media-wrapper\"><img decoding=\"async\" class=\"wp-image-21841\" src=\"https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-recyklingowa-1.jpg\" width=\"1600\" height=\"1080\" alt=\"oplata recyklingowa\" srcset=\"https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-recyklingowa-1.jpg 1600w, https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-recyklingowa-1-300x203.jpg 300w, https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-recyklingowa-1-1024x691.jpg 1024w, https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-recyklingowa-1-768x518.jpg 768w, https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-recyklingowa-1-1536x1037.jpg 1536w, https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-recyklingowa-1-18x12.jpg 18w, https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-recyklingowa-1-350x236.jpg 350w, https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-recyklingowa-1-uai-1440x972.jpg 1440w, https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-recyklingowa-1-uai-258x174.jpg 258w, https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-recyklingowa-1-uai-1032x697.jpg 1032w, https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-recyklingowa-1-uai-720x486.jpg 720w, https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-recyklingowa-1-uai-516x348.jpg 516w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column pos-top pos-center align_left column_parent col-lg-6 single-internal-gutter\"><div class=\"uncol style-light\"  ><div class=\"uncoltable\"><div class=\"uncell no-block-padding\" ><div class=\"uncont\" ><div class=\"vc_custom_heading_wrap\"><div class=\"heading-text el-text\" ><h1 class=\"h2\" ><span><strong>Recycling levy 2026 - who has to pay the charge for advertising bags and when?<\/strong><\/span><\/h1><\/div><div class=\"clear\"><\/div><\/div><div class=\"uncode_text_column\" ><p>Shopkeepers and wholesalers who offer plastic bags to their customers are required to pay a recycling fee. How much is the plastic bag levy in 2026 and by when do you have to pay it? Find out the most important information about the recycling levy.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><script id=\"script-row-unique-0\" data-row=\"script-row-unique-0\" type=\"text\/javascript\" class=\"vc_controls\">UNCODE.initRow(document.getElementById(\"row-unique-0\"));<\/script><\/div><\/div><\/div><div data-parent=\"true\" class=\"vc_row row-container\" id=\"row-unique-1\"><div class=\"row limit-width row-parent\"><div class=\"wpb_row row-inner\"><div class=\"wpb_column pos-top pos-center align_left column_parent col-lg-12 single-internal-gutter\"><div class=\"uncol style-light\"  ><div class=\"uncoltable\"><div class=\"uncell no-block-padding\" ><div class=\"uncont\" ><div class=\"vc_custom_heading_wrap\"><div class=\"heading-text el-text\" ><\/p>\n<h2><strong>What is subject to the recycling levy?<\/strong><\/h2>\n<p>\n<\/div><div class=\"clear\"><\/div><\/div><div class=\"uncode_text_column\" ><p>The recycling charge applies to all plastic shopping bags with the exception of so-called rip-offs, which are very lightweight bags made of material less than 15 micrometres thick:<\/p>\n<ul>\n<li>necessary for hygiene reasons,<\/li>\n<li>used as primary packaging for food sold in bulk (as long as they prevent food waste).<\/li>\n<\/ul>\n<p>This means that the recycling charge is not levied on, for example, carrier bags on a roll or plastic bags used to package fresh bread, fruit and vegetables, meat, cheese, etc.<\/p>\n<\/div><div class=\"vc_custom_heading_wrap\"><div class=\"heading-text el-text\" ><\/p>\n<h2><strong>Obligations of the economic operator relating to the recycling levy<\/strong><\/h2>\n<p>\n<\/div><div class=\"clear\"><\/div><\/div><div class=\"uncode_text_column\" ><p>Each <strong>trader running a shop or a wholesale business <\/strong>(retail or wholesale unit) where plastic shopping bags are offered to customers, <strong>is obliged<\/strong>:<\/p>\n<ul>\n<li><strong>collection of the recycling levy<\/strong> from purchasers (customers),<\/li>\n<li><strong>payment of the fee collected <\/strong>recycling into the relevant bank account within the agreed deadlines,<\/li>\n<li><strong>record keeping<\/strong> covering the number of bags purchased and issued (lightweight bags, i.e. 15 to 49 microns, and other bags, i.e. 50 microns and over) either on paper or electronically. Owners of several retail outlets must keep separate records for each outlet,<\/li>\n<li><strong>submit an annual report <\/strong>on the number of plastic bags purchased and issued to customers (<a href=\"https:\/\/interzero.pl\/en\/blog\/roczne-sprawozdanie-opakowaniowe-bdo-2024\/\">so-called packaging and product reports<\/a>).<\/li>\n<\/ul>\n<p>\n<\/div><div class=\"vc_custom_heading_wrap\"><div class=\"heading-text el-text\" ><\/p>\n<h2><strong>Recycling levy rate 2026 - how much is the charge for commercials?<\/strong><\/h2>\n<p>\n<\/div><div class=\"clear\"><\/div><\/div><div class=\"uncode_text_column\" ><p>From 1 September 2019, the rate of the recycling levy is <strong>20 cents per item<\/strong> plastic shopping bags, regardless of their thickness.<\/p>\n<p>The recycling fee may be the total cost of purchasing such a bag or may be added to the price of the bag set by the retailer.<\/p>\n<\/div><div class=\"vc_custom_heading_wrap\"><div class=\"heading-text el-text\" ><\/p>\n<h2><strong>By when is the recycling levy due in 2026?<\/strong><\/h2>\n<p>\n<\/div><div class=\"clear\"><\/div><\/div><div class=\"uncode_text_column\" ><p>The recycling charge shall be settled quarterly. It shall be paid by the 15th day of the month following the quarter in which the fee was collected.<\/p>\n<p><strong>In 2026, the recycling fee must be paid:<\/strong><\/p>\n<ul>\n<li>For Q1 - by 15 April 2026,<\/li>\n<li>For Q2 - by 15 July 2026,<\/li>\n<li>For Q3 - by 15 October 2026,<\/li>\n<li>for the fourth quarter - by 15 January 2027.<\/li>\n<\/ul>\n<p>\n<\/div><div class=\"vc_custom_heading_wrap\"><div class=\"heading-text el-text\" ><\/p>\n<h2><strong>Are you collecting a recycling levy? You are obliged to register with BDO!<\/strong><\/h2>\n<p>\n<\/div><div class=\"clear\"><\/div><\/div><div class=\"uncode_text_column\" ><p>Shopkeepers and wholesalers who are obliged to charge a recycling fee are also required to obtain an entry in the BDO register. An application for entry must be submitted <strong>prior to the commencement of operations<\/strong> commercial. For selling plastic bags to customers without the required entry in the BDO, a trader can be fined from PLN 1,000 to PLN 1 million!<\/p>\n<p>Want hassle-free paperwork? <a href=\"https:\/\/interzero.pl\/en\/uslugi\/doradztwo-srodowiskowe\/rejestracja-firmy-w-bdo-sprawdz-czy-to-twoj-obowiazek\/#:~:text=Jak%20zarejestrowa%C4%87%20si%C4%99%20w%20BDO%3F%20Skorzystaj%20z%20pomocy%20ekspert%C3%B3w%20Interzero\">Entrust your BDO registration to the experts at Interzero!<\/a><\/p>\n<p>After registration with BDO <strong>you will receive a registration number<\/strong>, and the province marshal will create an individual account for your company in the system and send you an activation link. An account in the BDO register is <strong>necessary for the submission of the annual report<\/strong> on the number of bags with a thickness of 15 to 49 micrometres and 50 micrometres and above purchased and issued to customers - this obligation can only be fulfilled electronically!<\/p>\n<p>Source and legal basis:<\/p>\n<p>https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU20130000888\/U\/D20130888Lj.pdf<\/p>\n<p>https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WDU20190001639\/O\/D20191639.pdf<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><script id=\"script-row-unique-1\" data-row=\"script-row-unique-1\" type=\"text\/javascript\" class=\"vc_controls\">UNCODE.initRow(document.getElementById(\"row-unique-1\"));<\/script><\/div><\/div><\/div><div data-parent=\"true\" class=\"vc_row row-container\" id=\"row-unique-2\"><div class=\"row limit-width row-parent\"><div class=\"wpb_row row-inner\"><div class=\"wpb_column pos-top pos-center align_left column_parent col-lg-12 single-internal-gutter\"><div class=\"uncol style-light\"  ><div class=\"uncoltable\"><div class=\"uncell no-block-padding\" ><div class=\"uncont\" ><div class=\"vc_custom_heading_wrap\"><div class=\"heading-text el-text\" ><\/p>\n<h2><strong>FAQ<\/strong><\/h2>\n<p>\n<\/div><div class=\"clear\"><\/div><\/div><div class=\"uncode_text_column\" ><p>Find out the answers to the most common questions about the plastic bag recycling charge.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><script id=\"script-row-unique-2\" data-row=\"script-row-unique-2\" type=\"text\/javascript\" class=\"vc_controls\">UNCODE.initRow(document.getElementById(\"row-unique-2\"));<\/script><\/div><\/div><\/div><div data-parent=\"true\" class=\"vc_row row-container\" id=\"row-unique-3\"><div class=\"row limit-width row-parent\"><div class=\"wpb_row row-inner\"><div class=\"wpb_column pos-top pos-center align_left column_parent col-lg-12 single-internal-gutter\"><div class=\"uncol style-light\"  ><div class=\"uncoltable\"><div class=\"uncell no-block-padding\" ><div class=\"uncont\" ><div class=\"uncode-accordion wpb_accordion wpb_content_element  sign-size-rg default-typography w-border\" data-collapsible=\"no\" data-target=\"\" data-active-tab=\"0\" >\n\t\t<div class=\"panel-group wpb_wrapper wpb_accordion_wrapper\" id=\"accordion_312443351\" data-no-toggle=\"1\">\n\n<div class=\"panel panel-default wpb_accordion_section group  no-block-padding\"><div class=\"panel-heading wpb_accordion_header ui-accordion-header\"><p class=\"panel-title h3 font-weight- text-   icon-size-rg\"><a data-toggle=\"collapse\" data-parent=\"#accordion_312443351\" href=\"#1741166018-1-8031741704760382\" data-tab-history=\"true\" data-tab-history-changer=\"push\" data-tab-history-update-url=\"true\"><span>Who pays the recycling levy for commercials?<\/span><\/a><\/p><\/div><div data-id=\"1741166018-1-8031741704760382\" class=\"panel-collapse collapse\"><div class=\"panel-body wpb_accordion_content ui-accordion-content half-internal-gutter single-block-padding\">\n\t\t\t\t\t\t<div class=\"uncode_text_column\" ><p>Recycling charge <strong>the purchaser (usually the consumer) pays<\/strong> plastic bags. <strong>The trader selling the bag only collects the recycling fee and passes it on to the<\/strong> to the Marshal.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"panel panel-default wpb_accordion_section group  no-block-padding\"><div class=\"panel-heading wpb_accordion_header ui-accordion-header\"><p class=\"panel-title h3 font-weight- text-   icon-size-rg\"><a data-toggle=\"collapse\" data-parent=\"#accordion_312443351\" href=\"#1741166018-2-5361741704760382\" data-tab-history=\"true\" data-tab-history-changer=\"push\" data-tab-history-update-url=\"true\"><span>Which commercials are subject to the recycling levy?<\/span><\/a><\/p><\/div><div data-id=\"1741166018-2-5361741704760382\" class=\"panel-collapse collapse\"><div class=\"panel-body wpb_accordion_content ui-accordion-content half-internal-gutter single-block-padding\">\n\t\t\t\t\t\t<div class=\"uncode_text_column\" ><p>The recycling fee covers <strong>all plastic bags with the exception of very lightweight bags <\/strong>(with a material thickness of less than 15 micrometres) used for hygiene reasons or as primary packaging for bulk food products (provided they prevent food waste).<\/p>\n<\/div><\/div><\/div><\/div><div class=\"panel panel-default wpb_accordion_section group  no-block-padding\"><div class=\"panel-heading wpb_accordion_header ui-accordion-header\"><p class=\"panel-title h3 font-weight- text-   icon-size-rg\"><a data-toggle=\"collapse\" data-parent=\"#accordion_312443351\" href=\"#1741167270544-2-241741704760382\" data-tab-history=\"true\" data-tab-history-changer=\"push\" data-tab-history-update-url=\"true\"><span>Are commercials below 15 microns exempt from the recycling charge?<\/span><\/a><\/p><\/div><div data-id=\"1741167270544-2-241741704760382\" class=\"panel-collapse collapse\"><div class=\"panel-body wpb_accordion_content ui-accordion-content half-internal-gutter single-block-padding\">\n\t\t\t\t\t\t<div class=\"vc_row row-internal row-container\" id=\"opakowania\"><div class=\"row row-child\"><div class=\"wpb_row row-inner\"><div class=\"wpb_column pos-top pos-center align_left column_child col-lg-12 single-internal-gutter\"><div class=\"uncol style-light\" ><div class=\"uncoltable\"><div class=\"uncell no-block-padding\" ><div class=\"uncont\" ><div class=\"uncode_text_column\" ><p><strong>Yes, provided they are made available to purchasers for hygiene reasons or as primary food packaging <\/strong>sold in bulk. In other cases, e.g. when so-called rip-offs are used to package products or products other than food, a recycling fee must be paid for them.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"panel panel-default wpb_accordion_section group  no-block-padding\"><div class=\"panel-heading wpb_accordion_header ui-accordion-header\"><p class=\"panel-title h3 font-weight- text-   icon-size-rg\"><a data-toggle=\"collapse\" data-parent=\"#accordion_312443351\" href=\"#torby\" data-tab-history=\"true\" data-tab-history-changer=\"push\" data-tab-history-update-url=\"true\"><span>Is the recycling levy compulsory?<\/span><\/a><\/p><\/div><div data-id=\"torby\" class=\"panel-collapse collapse\"><div class=\"panel-body wpb_accordion_content ui-accordion-content half-internal-gutter single-block-padding\">\n\t\t\t\t\t\t<div class=\"uncode_text_column\" ><p><strong>Yes<\/strong>. The purchaser of the plastic bag is obliged to pay the recycling fee and the trader selling the bag is obliged to collect it and then transfer it to the bank account of the provincial marshal within a certain period of time. <strong>Exceptions are bags with a material thickness of less than 15 micrometres<\/strong>as long as they are used for hygienic reasons or as primary packaging for bulk food to prevent waste.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"panel panel-default wpb_accordion_section group  no-block-padding\"><div class=\"panel-heading wpb_accordion_header ui-accordion-header\"><p class=\"panel-title h3 font-weight- text-   icon-size-rg\"><a data-toggle=\"collapse\" data-parent=\"#accordion_312443351\" href=\"#oleje\" data-tab-history=\"true\" data-tab-history-changer=\"push\" data-tab-history-update-url=\"true\"><span>Where should I pay the recycling levy for the commercials?<\/span><\/a><\/p><\/div><div data-id=\"oleje\" class=\"panel-collapse collapse\"><div class=\"panel-body wpb_accordion_content ui-accordion-content half-internal-gutter single-block-padding\">\n\t\t\t\t\t\t<div class=\"uncode_text_column\" ><p>The recycling fee collected from customers shall be paid to <strong>to an account held with the marshal of the province with jurisdiction over the place of business <\/strong>economic.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"panel panel-default wpb_accordion_section group  no-block-padding\"><div class=\"panel-heading wpb_accordion_header ui-accordion-header\"><p class=\"panel-title h3 font-weight- text-   icon-size-rg\"><a data-toggle=\"collapse\" data-parent=\"#accordion_312443351\" href=\"#oleje\" data-tab-history=\"true\" data-tab-history-changer=\"push\" data-tab-history-update-url=\"true\"><span>Are paper bags subject to a recycling levy?<\/span><\/a><\/p><\/div><div data-id=\"oleje\" class=\"panel-collapse collapse\"><div class=\"panel-body wpb_accordion_content ui-accordion-content half-internal-gutter single-block-padding\">\n\t\t\t\t\t\t<div class=\"uncode_text_column\" ><p><strong>Not<\/strong>. The recycling levy provisions only apply to plastic bags.<\/p>\n<p>Do you want to offer your customers more sustainable alternatives to plastic bags? <a href=\"https:\/\/ekobezkantow.pl\/blog\/zerwij-ze-zrywkami-czyli-absurd-jednorazowych-opakowan-na-warzywa-i-owoce\/\">Find out what to replace rip-offs and single-use plastic bags with!<\/a><\/p>\n<\/div><\/div><\/div><\/div>\n\t\t<\/div><\/div><\/div><\/div><\/div><\/div><\/div><script id=\"script-row-unique-3\" data-row=\"script-row-unique-3\" type=\"text\/javascript\" class=\"vc_controls\">UNCODE.initRow(document.getElementById(\"row-unique-3\"));<\/script><\/div><\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Do you offer plastic bags to customers? You have to pay the recycling fee! Find out how much the charge for plastic bags is and until when you pay it in 2026!<\/p>","protected":false},"author":28,"featured_media":21841,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[118],"tags":[],"class_list":["post-19347","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-newsletter"],"acf":[],"cp_meta_data":{"_wpml_media_featured":["1"],"_wpml_media_duplicate":["1"],"_edit_lock":["1770892274:28"],"_edit_last":["28"],"_uncode_specific_main_width":["a:2:{i:0;s:4:\"1200\";i:1;s:2:\"px\";}"],"_uncode_specific_menu_remove":["off"],"_uncode_specific_menu_opaque":["off"],"_uncode_specific_menu_no_shadow":["off"],"_uncode_blocks_list":["5704"],"_uncode_header_full_width":["on"],"_uncode_header_height":["a:2:{i:0;s:2:\"50\";i:1;s:1:\"%\";}"],"_uncode_header_title":["on"],"_uncode_header_title_custom":["off"],"_uncode_header_style":["dark"],"_uncode_header_content_width":["off"],"_uncode_header_custom_width":["100"],"_uncode_header_align":["left"],"_uncode_header_position":["header-center header-middle"],"_uncode_header_title_size":["h1"],"_uncode_header_title_italic":["off"],"_uncode_header_featured":["on"],"_uncode_header_background":["a:6:{s:16:\"background-color\";s:10:\"color-wayh\";s:17:\"background-repeat\";s:0:\"\";s:21:\"background-attachment\";s:0:\"\";s:19:\"background-position\";s:0:\"\";s:15:\"background-size\";s:0:\"\";s:16:\"background-image\";s:0:\"\";}"],"_uncode_header_parallax":["off"],"_uncode_header_overlay_color_alpha":["100"],"_uncode_header_scroll_opacity":["off"],"_uncode_header_scrolldown":["off"],"_uncode_specific_layout_width_custom":["a:2:{i:0;s:0:\"\";i:1;s:2:\"px\";}"],"_uncode_specific_media":["off"],"_uncode_specific_tags_align":["left"],"_uncode_sidebar_position":["sidebar_right"],"_uncode_sidebar_size":["4"],"_uncode_sidebar_sticky":["off"],"_uncode_sidebar_fill":["off"],"_uncode_specific_copy_hide":["off"],"_uncode_specific_footer_uparrow_hide":["off"],"_uncode_secondary_thumbnail_id":["0"],"_uncode_header_type":["header_uncodeblock"],"_uncode_menu_no_padding":["on"],"_uncode_menu_no_padding_mobile":["off"],"cmplz_hide_cookiebanner":[""],"_wp_old_date":["2024-07-31"],"_uncode_fullpage_type":["curtain"],"_uncode_fullpage_opacity":["off"],"_uncode_scroll_dots":["off"],"_uncode_empty_dots":["off"],"_uncode_scroll_history":["off"],"_uncode_scroll_safe_padding":["on"],"_uncode_scroll_additional_padding":["0"],"_uncode_fullpage_mobile":["off"],"_uncode_scroll_snap":["off"],"_yoast_wpseo_content_score":["60"],"_yoast_wpseo_estimated-reading-time-minutes":["4"],"_yoast_wpseo_wordproof_timestamp":[""],"_yoast_wpseo_primary_category":[""],"_wpml_word_count":["{\"total\":888,\"to_translate\":{\"en\":143}}"],"_wpml_location_migration_done":["1"],"_wp_old_slug":["wez-udzial-w-szkoleniu-pt-ppwr-nowe-wyzwanie-dla-wprowadzajacych-produkty-w-opakowaniach","oplata-recyklingowa-2025"],"_oembed_e412b5d5f3f9cbaf4aaff94b08065643":["{{unknown}}"],"_oembed_85cb3688a0c607d1cc50c3c364b2971f":["{{unknown}}"],"_oembed_1305493e57dec6513bbd2a3f1fb38792":["{{unknown}}"],"_yoast_wpseo_metadesc":["Oferujesz klientom plastikowe torby? 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