Ewa Solarz, Izabela Kryspin
2 September 2026
A Guide to the PPWR in Poland – What Is the Packaging Regulation and Who Does It Apply To?
Posts
The PPWR (Packaging and Packaging Waste Regulation) governs the design, labelling and placing on the market of packaging throughout the European Union. From 12 August 2026, some of its provisions apply directly, without any need for transposition into Polish law. We explain who PPWR applies to, which obligations have already entered into force and which are still to come, and how to prepare your company for them.
Would you like to check where to begin your PPWR preparations? Ask us about the PPWR Scanner and take advantage of an expert assessment prepared by our ESG team. We will help you identify obligations, potential risks and areas requiring action in connection with the new PPWR requirements.
What PPWR is and why it replaces the previous directive
PPWR stands for the Packaging and Packaging Waste Regulation, that is Regulation (EU) 2025/40 of the European Parliament and of the Council on packaging and packaging waste. Unlike the earlier Directive 94/62/EC, which it replaces, PPWR applies directly in all Member States, with no need for transposition into national law.
This distinction has practical significance. A directive set out objectives, and each state determined for itself in its own legislation how to achieve them, which led to differences between national markets. A regulation works differently: its provisions apply directly, from the date indicated in the act itself. For companies this means a single, common set of requirements regardless of the EU country in which they sell a packaged product.
The main objective of PPWR is to reduce the volume of packaging waste and accelerate the transition to a circular economy, that is an economic model in which materials circulate for as long as possible instead of going to landfill after a single use. The Regulation covers the entire life cycle of packaging: design, production, placing on the market, labelling, as well as collection and recycling after use.
When PPWR applies – timeline of entry into force
The PPWR entered into force on 11 February 2025, but its provisions only begin to apply from 12 August 2026. This does not, however, mean that all obligations start on the same day, because some of them have been spread over 2028, 2029, 2030 and subsequent years.
The key dates in the legislative process are as follows:
- 19 December 2024. The European Parliament and the Council adopted the final text of the Regulation.
- 22 January 2025. Publication in the Official Journal of the European Union as Regulation (EU) 2025/40.
- 11 February 2025. Entry into force; the eighteen-month vacatio legis, that is the transitional period before the provisions begin to apply, runs from this date.
- 12 August 2026. General date of application of the Regulation.
It is worth distinguishing between these last two dates. Entry into force means that the act formally exists in the EU legal order, but its provisions are not yet binding on companies. The date of application is the moment from which the requirements must actually be complied with.
On 5 June 2026 the European Commission published a notice containing interpretative guidance on PPWR (C(2026) 3702 final), supplemented by a set of answers to frequently asked questions. The guidance helps to apply the provisions uniformly across the Union, but does not itself amend or replace them. A binding interpretation of EU provisions may be issued only by the Court of Justice of the European Union, in short the CJEU.
Who PPWR applies to – manufacturer, producer, importer, distributor and others
PPWR applies to every entity participating in the packaging supply chain: companies designing or ordering packaging under their own brand, companies placing a packaged product on the market of a given country, importers from outside the EU, distributors, fulfilment service providers, and even online platforms. Which role a given company plays determines the scope of its obligations.
The Regulation uses several concepts that are frequently confused in practice, even though they entail different obligations.
Manufacturer
is the entity that manufactures packaging or a packaged product, or has it designed under its own name or trademark. According to the Commission’s guidance, for any given packaging there is always only one manufacturer in the entire Union. It is the manufacturer that is responsible for the packaging’s compliance with PPWR requirements, draws up the technical documentation and the EU declaration of conformity. An exception applies to microenterprises, on which more in the FAQ section.
Producer
is the entity that makes packaging available for the first time, whether empty or containing a product, on the territory of a specific Member State. The producer is responsible for extended producer responsibility, in short EPR, that is for financing the collection and recycling of packaging waste, and for registration in the national system, in Poland in the database on products, packaging and waste management, that is BDO.
Importer
is an entity established in the European Union that places on the market packaging originating in a third country. According to the Commission’s guidance, a branch of a foreign company in Poland, without separate legal personality, does not satisfy the definition of an importer. To play this role, one must have a subsidiary in the EU or a designated authorised representative.
Distributor
is any other entity in the supply chain that makes packaging available on the market in the course of its business, without being its manufacturer or importer, for example a shop or a wholesaler.
A single company may play several of these roles at the same time, depending on the type of packaging and the stage at which it participates in the supply chain. That is why the first step in assessing whether PPWR applies to a given company should be to analyse separately each category of packaging that the company uses.
| Term (legal basis) | Explanation | Example |
|---|---|---|
| Economic operator | A collective term for all participants in the chain: manufacturers, suppliers, importers, distributors, final distributors, etc. If you have anything to do with packaging – you are an economic operator. | A juice producer, a label printing house, a wholesaler, a shop, a parcel-packing company. |
| Manufacturer (Article 3(1)(13)) |
Whoever orders the packaging and decides on its design – usually the brand owner, and NOT always the party that physically produces it. Across the EU there is only one manufacturer for any given packaging. It is that party which is responsible for the packaging’s compliance with Articles 5–12. | A beverage producer orders a bottle from a converter and fills it with its own juice – the manufacturer is the beverage producer, not the glassworks or the converter. |
| Manufacturer – exception for microenterprises (point 13(b)) |
If the brand owner is a microenterprise (fewer than 10 persons and ≤ EUR 2 million) and the packaging supplier operates in the same state – the supplier becomes the manufacturer and takes over the obligations. | A small coffee roastery orders bags from a Polish printing house – the manufacturer of the packaging is the printing house. |
| Supplier (Article 3(1)(16)) |
Whoever supplies packaging or packaging material to the manufacturer. It is not responsible for conformity, but must provide the manufacturer with a complete set of information and documentation (Article 16). | A producer of film, corrugated board, caps, labels. |
| Producer (Article 3(1)(15)) |
A concept used solely for EPR purposes. This is the manufacturer, importer or distributor that is the first to make packaging (or a packaged product) available on the territory of a given state – where the packaging will become waste. The rule: one producer per one packaging unit. | If a farmer packs several apples into packaging (sales packaging) and sells them under their own name or trademark to a retailer or a consumer in the same Member State, the farmer is the producer. If the farmer sells the packed apples under their own name or trademark in another Member State, they are the producer only where the recipient of the apples is the end user. This means that the farmer is not the producer if they sell the apples to a retailer in another Member State. |
| Manufacturer vs producer | Two different roles, often two different entities. The manufacturer is responsible for the packaging’s compliance with the requirements (documentation, declaration). The producer finances waste management (registration, reporting, EPR fee). | The same bottle: manufacturer = the brand owner; producer in the Czech Republic = the Czech distributor that first made it available on that market. |
| Importer (Article 3(1)(17)) |
An entity established in the EU that places packaging from a third country on the market. Note: a branch of a non-EU company has no legal personality, so it cannot be an importer (Commission guidance C(2026) 3702). | A Polish company importing toys from China in cardboard boxes. |
| Distributor (Article 3(1)(18)) |
Anyone in the supply chain other than the manufacturer and the importer who makes packaging available on the market. | A wholesaler, a retail chain, an online shop reselling third-party products. |
| When an importer or distributor becomes a manufacturer (Article 21) |
Where it places packaging on the market under its own name or trademark, or modifies it in a way that may affect conformity – it takes over all of the manufacturer’s obligations. | A retail chain sells imported pasta under its private label – it is the manufacturer of the packaging. |
| Authorised representative (Article 3(1)(19); obligations – Article 17) |
An entity in the EU to which the manufacturer has granted a written mandate to perform specified tasks on its behalf (e.g. keeping documentation, contact with the authorities). | A producer from Turkey with no EU company designates a representative in Poland. |
| Authorised representative for EPR (EPR provisions, Articles 44–47) |
A separate arrangement: a producer that is not established in a given Member State designates a representative there to fulfil EPR obligations (registration, reporting, fees). | A German seller shipping parcels to Polish consumers designates an EPR representative in Poland. |
| Fulfilment service provider (obligations – Article 20) |
A company that, on behalf of someone else, warehouses, packs, addresses and dispatches goods without owning them. It is obliged to verify whether its producer clients are registered for EPR. | A fulfilment operator serving marketplace shops. |
| Final distributor | Whoever supplies a packaged product directly to the end user – including in a reuse or refill model. The addressee of the targets for beverages and of the HoReCa obligations. | A supermarket, a café, a restaurant, a petrol station. |
| End user (Article 3(1)(23)) |
A natural or legal person in the EU to whom a product has been made available either as a consumer or as a professional end user and who does not make it further available in the form in which it was received. | A consumer in a shop, but also a production plant consuming a raw material in its own manufacturing. |
| Consumer | A natural person acting for purposes unrelated to their business or professional activity. | A customer buying yoghurt in a shop. |
| Producer responsibility organisation (PRO) | An entity to which producers entrust the collective performance of EPR obligations – settlements, reporting, financing of collection and recycling. | In Poland, for example, the packaging recovery organisations operating today under the packaging management act. |
| System operator (Annex VI) |
An entity that manages a packaging reuse system – circulation, washing, rotation control. | A pallet pool or beer keg operator, an operator of a reusable cup system. |
| Packaging waste management operator (Article 23) |
A company collecting, transporting, sorting, recovering or disposing of packaging waste. It has reporting obligations towards the authorities and towards producers/PROs. | A municipal company, a sorting facility, a recycler. |
| Online platform provider (Article 45) |
A platform enabling consumers to conclude distance contracts with sellers. It must check whether a seller-producer is registered for EPR in the consumer’s country. | A marketplace hosting offers from sellers within and outside the EU. |
| Competent authority and market surveillance authority (Article 40, Article 66) |
The national authority responsible for the register of producers and for enforcing EPR, and the authority carrying out market surveillance under the rules of Regulation (EU) 2019/1020. | In Poland, the allocation of competences will be settled by the implementing act (draft UC100). |
What packaging means under PPWR
Packaging within the meaning of PPWR is any item used to contain, protect, handle, deliver or present a product, regardless of the material from which it is made. The definition is deliberately broad and covers not only typical boxes or films, but also labels, tea bags and coffee machine capsules.
Annex I to the Regulation contains an indicative list of items regarded as packaging and of items that are not packaging. The Commission stresses in its guidance, however, that the mere appearance of an item on that list does not settle the matter. It is always necessary to check whether the item corresponds to the elements of the definition in the Regulation, that is whether it serves to contain, protect, handle, deliver or present a product to another entity without being an integral part of it.
A few examples from the guidance illustrate well how non-obvious this classification can be. A flower pot is packaging where it is used to sell and transport a plant, but it is not packaging where a nursery uses it solely in the cultivation process. Infusion bags and syringes, even when pre-filled with a medicine, are not packaging, because they form an integral part of a medical device. Containers for grave candles are expressly excluded from the definition in Annex I. Determinations of this kind must be assessed separately for each product, because classification is decided by the function and the intention with which the item is placed on the market, and not by its appearance or name alone.
The key obligations from 12 August 2026
From 12 August 2026, the provisions that begin to apply include limits on harmful substances in packaging and the requirement to carry out a conformity assessment and draw up technical documentation together with an EU declaration of conformity. This is the first stage of PPWR implementation, though not the only one and not the largest in terms of the number of requirements.
From that date, packaging intended to come into contact with food may not contain PFAS, that is per- and polyfluoroalkyl substances, also referred to as forever chemicals, above the established thresholds. The Regulation provides for several limit values depending on the test method.
In parallel, a limit on heavy metals applies: the total sum of the concentrations of lead, cadmium, mercury and hexavalent chromium in the packaging may not exceed 100 mg/kg. This requirement is carried over from the previous directive, so companies that already complied with it should above all update their technical documentation with a reference to the new Regulation.
From 12 August 2026, a general requirement that packaging placed on the market be recyclable also begins to apply, although for now without detailed, binding technical criteria; these will enter into force only in 2030. The manufacturer must also carry out a conformity assessment procedure and, on that basis, draw up an EU declaration of conformity based on technical documentation confirming compliance with the requirements applicable at the given time.
Which obligations will enter into force later – recyclability, labels, deposits
Most of the detailed PPWR requirements, including the full recyclability criteria, harmonised labels and the empty space limit in parcels, will only begin to apply between 2028 and 2040. Companies therefore still have time to adapt their processes, provided they start acting in advance.
The timeline for the subsequent stages is as follows:
- By 12 February 2027. The Commission is to request the European standardisation organisations to develop a methodology for calculating compliance with the packaging minimisation requirements.
- By 1 January 2028. A delegated act is planned setting out detailed criteria for design for recycling.
- From 12 August 2028. Or 24 months from the entry into force of the relevant implementing act, packaging is to bear a harmonised label facilitating sorting.
- From 1 January 2029. Member States must ensure the separate collection of at least 90 per cent of single-use plastic bottles and metal beverage cans with a capacity of up to three litres, which in practice requires the introduction of a deposit return scheme. A country may obtain an exemption from this obligation if it already achieves a collection rate of 80 per cent in 2026 and notifies the Commission by 1 January 2028.
- From 12 February 2029. Or 30 months from the implementing act, labels will also cover reusable packaging.
- From 1 January 2030. The following begin to apply at the same time: the full recyclability criteria, the requirement to minimise the weight and volume of packaging to the necessary minimum, a maximum 50 per cent share of empty space in grouped, transport and e-commerce packaging, a ban on placing selected single-use plastic packaging formats on the market, and a reuse target reaching 40 per cent for most transport packaging.
- From 1 January 2035. The requirement for packaging to be recycled at scale will be specified in more detail.
- From 1 January 2040. An indicative, non-binding target of achieving a 70 per cent share of reusable packaging in transport is envisaged.
The empty space limit is of particular significance for e-commerce, because it applies directly to packaging intended for electronic commerce, alongside grouped and transport packaging. The Commission is to set out the precise methodology for calculating this indicator in an implementing act.
Consequences of non-compliance with PPWR
Packaging that does not comply with PPWR may not be placed on the EU market, and market surveillance authorities may demand its withdrawal. The level of financial sanctions for infringements is, however, set by the individual Member States in their own legislation, which in Poland is still going through the legislative process.
Under Article 4 of PPWR, Member States may not prohibit or restrict the placing on the market of packaging that meets the requirements of the Regulation. They may, however, maintain or introduce additional national sustainability requirements, provided that these do not conflict with EU provisions. Compliance is enforced by the national market surveillance authorities, which may, depending on the scale of the infringement, demand the withdrawal of non-compliant packaging from the market, prohibit its further availability, or refer the matter for further proceedings.
The specific amounts of administrative penalties that Polish companies may face depend on the act implementing PPWR into the national legal order, which as at the date of publication of this article has not yet been enacted. Until it enters into force, companies should treat PPWR compliance above all as a condition for the lawful sale of a packaged product on the EU market, and not solely as a financial risk.
How to prepare your company for PPWR – practical steps
It is worth starting PPWR preparations by establishing your own role in the packaging supply chain, because it is that role which determines the scope of your obligations. The next step is an audit of the packaging used against the substance limits, and a conversation with suppliers about the available material documentation.
In practice, it is worth splitting this into several stages:
- Establishing the role for each packaging category. The same company may be the manufacturer of some packaging and the producer or distributor of other packaging, which is why the analysis must be carried out separately for each type of packaging in the portfolio, taking into account the various business streams.
- An audit of packaging for PFAS and heavy metals. It is worth collecting material documentation from suppliers before 12 August 2026, rather than waiting for an inspection.
- Collecting documentation from suppliers. Suppliers of packaging materials should confirm the chemical composition of the raw materials, with test results where necessary.
- Preparing technical documentation and the EU declaration of conformity. This concerns above all companies acting as the manufacturer within the meaning of the Regulation.
- Tracking implementing and delegated acts. The detailed criteria for recyclability, labelling and calculating empty space are still being developed, so it is worth monitoring their publication in 2027 and 2028.
- Registration in extended producer responsibility schemes. Companies acting as the producer must register and report data in the country in which the packaging first reaches the market.
Companies that begin this process in advance will avoid a situation in which a change to packaging design in the middle of the sales season forces costly and hurried corrections.
Would you like to check where to begin your PPWR preparations? Ask about the PPWR Scanner and take advantage of an expert assessment prepared by our ESG team. We will help you identify obligations, potential risks and areas requiring action in connection with the new PPWR requirements.
FAQ: Frequently asked questions about PPWR
How does PPWR differ from the former packaging directive 94/62/EC?
The directive required transposition into the law of the individual EU countries, which led to differences between markets. PPWR, as a regulation, applies directly and uniformly in all Member States, with no need to enact separate national legislation.
Does PPWR ban the use of plastic packaging?
No. The Regulation does not introduce a general ban on plastics in packaging. It only restricts selected single-use packaging formats listed in Annex V, from 2030, and imposes requirements concerning recyclability, recycled content and the reduction of excess material.
Is a microenterprise also subject to PPWR obligations?
As a rule yes, but the Regulation provides for an exception in the definition of manufacturer. If the company commissioning the design of packaging under its own brand is a microenterprise and the packaging supplier operates in the same Member State, it is the supplier, and not the commissioning party, that is regarded as the manufacturer within the meaning of PPWR.
Does packaging placed on the market before 12 August 2026 have to be withdrawn or replaced?
According to the FAQ of August 2026, packaging that has not been placed on the market by 12 August 2026 but has already been produced and is held in a warehouse does not have to be destroyed, re-manufactured or re-labelled.
In order to meet the requirements set out in Article 15(5) and (6), under which packaging must bear a unique identifier and the name and address of the manufacturer, the required information may be provided in a document accompanying the packaging. This also applies to reusable packaging that has already been placed on the market.
However, in the case of packaging produced after 12 August 2026, an accompanying document may be used only where the nature or size of the packaging makes it impossible to place the unique identifier and the name and address of the producer directly on the packaging.
Packaging that was placed on the market before 12 August 2026 may remain on the market even if it does not comply with the PPWR requirements.
Can a branch of a foreign company in Poland act as an importer within the meaning of PPWR?
According to the European Commission’s guidance, no, because a branch does not have separate legal personality. To act as an importer, a foreign company must have a subsidiary in Poland with its own legal personality or designate an authorised representative.
Does PPWR apply uniformly in all EU countries?
The basic requirements do, because the Regulation operates directly and without national transposition. Member States nevertheless retain a certain margin of discretion; for example, they may introduce additional national requirements concerning compostability or higher recycling targets, provided that these do not conflict with EU provisions and do not create barriers in the internal market.
How ALTO Advisory supports companies in implementing PPWR
The scope of our services includes in particular:
- identifying the company’s roles under PPWR (manufacturer, importer, distributor, fulfilment service provider, producer and others),
- mapping packaging and product flows within the organisation,
- classifying packaging and analysing the obligations applicable to individual packaging categories,
- carrying out gap analyses and developing PPWR adaptation plans,
- support in preparing declarations of conformity, technical documentation and conformity assessment procedures,
- developing policies, procedures and operating instructions supporting the fulfilment of PPWR obligations,
- training for management boards and operational teams,
- ongoing expert advice during implementation and monitoring of regulatory developments.
Would you like to check where to begin your PPWR preparations? Ask about the PPWR Scanner and take advantage of an expert assessment prepared by our ESG team. We will help you identify obligations, potential risks and areas requiring action in connection with the new PPWR requirements.
Sources
- Regulation (EU) 2025/40 of the European Parliament and of the Council of 19 December 2024 on packaging and packaging waste, amending Regulation (EU) 2019/1020 and Directive (EU) 2019/904, and repealing Directive 94/62/EC (OJ L, 2025/40, 22.1.2025)
- European Commission notice: Guidance on Regulation (EU) 2025/40 on packaging and packaging waste, Brussels, 5.6.2026, C(2026) 3702 final
- Directive 94/62/EC of the European Parliament and of the Council of 20 December 1994 on packaging and packaging waste (OJ L 365, 31.12.1994, p. 10), repealed by Regulation (EU) 2025/40
- European Commission, Directorate-General for Environment, Packaging and Packaging Waste Regulation (PPWR). Frequently Asked Questions, 2nd ed., Publications Office of the European Union, Luxembourg 2026
Check how we can help your company!
ContactEwa Solarz, Izabela Kryspin
2 September 2026
You may be interested:
B2B audits are gaining momentum. The National Labour Inspectorate (PIP) is publishing its first interpretations.
Abbreviations used in this article PIP – the National Labour Inspectorate. GIP – the Chief Labour Inspector. ZUS – the Social...
Read more
National Labour Inspectorate (PIP) audit of B2B contracts: How to prepare your organization and navigate the process without operational paralysis?
Abbreviations used in this article PIP – the National Labour Inspectorate. ZUS – the Social Insurance Institution. KAS – the ...
Read more