The rising number of reverse vending machines and higher fees for counting packaging collected manually are among the possible reasons behind the increasing costs of implementing the deposit return system (DRS) in Poland. According to the latest estimates by consulting firm Deloitte, operating expenses in this area may grow by as much as 40% compared to the original assumptions. Small shops will play an important role in the system’s operation, with the option to accept returns potentially boosting their competitive position.
The launch of the deposit system is one of the most significant developments in Poland’s waste management and environmental protection in recent years. Its main goal is to achieve EU environmental targets, including the minimum share of recycled PET in packaging and selective collection levels for plastic bottles up to 3 liters: 77% by the end of 2025 and 90% by 2029.
System Costs
The Deloitte report “Deposit Return System in Poland – Costs, Prospects, Opportunities”, published in September 2024, estimated the total expenditures for launching and operating the system at more than PLN 37 billion. A year later, Deloitte experts updated part of the calculations following legislative changes – including amendments to the Act on Packaging and Packaging Waste Management. The changes mainly concern postponing the start of the system to October 1, 2025, and the requirement for each producer responsibility organization to set up at least one stationary collection point in every municipality.
According to Deloitte’s latest estimates, total investment outlays may reach PLN 11.5 billion over 10 years – PLN 2.7 billion less than originally forecast. The opposite trend is visible in operating expenses, which may amount to PLN 32.4 billion – PLN 9.3 billion more than estimated a year ago. The main factors driving these costs include higher-than-expected market fees for manual collection, the growing number of reverse vending machines (a cost ultimately borne by producer responsibility organizations), and debt financing of retail chains’ expenses related to the system. As a result, system costs also include liabilities from loans taken out to cover these expenditures.
Updated forecasts show that while investment outlays will be lower than expected, leaving room for better planning of other expenses, the sharp rise in operating costs highlights the importance of efficient system management.
“In the coming months, it will be crucial to develop solutions that balance financial obligations with the expected environmental and economic benefits, ensuring that the system is not only legally compliant but also sustainable for market participants in the long run,” said Joanna Leoniewska-Gogola, Leader of the Circular Economy team at Deloitte.
Deposits on Beverage Packaging
From October 1, 2025, beverages covered by the system will carry a deposit of PLN 0.50 for plastic bottles and cans, and PLN 1 for reusable glass bottles. The fee will be applied in all shops, restaurants, cafés, and other sales outlets, including vending machines. Consumers will be able to reclaim the deposit in cash or via bank transfer at participating stores, either at the checkout or after presenting a receipt issued by a reverse vending machine. Proof of purchase will not be required, as the entire process will be receipt-free.
One of the key dilemmas is the impact on beverage prices. Since the deposit can be fully refunded upon return, it should not be considered part of the drink’s price. However, system implementation and operating costs may encourage businesses to raise prices or reduce margins. Deloitte’s updated estimates suggest that the average cost of servicing a single package in the system will be around PLN 0.40.
Role of Small Shops
Small stores (with sales areas under 200 m²) could play an important role in making the deposit return system efficient. Although their participation will be voluntary, experiences from other countries show that they are crucial for building a dense collection network, while large retail outlets will handle the bulk of returned packaging. Their presence in smaller towns and proximity to consumers makes the system more accessible.
Offering return options could also become a strategy for small retailers to attract customers and increase sales. In practice, consumers often make purchases in the same store where they reclaim their deposit.
“The deposit return system is not only a regulatory obligation but also a key element of the environmental component of business strategy. For retailers, it’s an opportunity to strengthen their reputation as responsible market players and build consumer trust. In the long term, companies that treat the DRS as part of their business strategy – rather than just a duty – may gain a competitive advantage,” said Julia Patorska, Partner, Leader of the Sustainability & Climate portfolio in Poland and Central Europe at Deloitte.
About the Report
The Deloitte report was based on interviews with representatives of beverage producers, retail chains, independent shops, cities and municipalities, inter-municipal associations, and waste collection and processing companies. Surveys were conducted within these groups, and data from the national waste database (BDO) was analyzed. To estimate the costs of introducing and running the system, Deloitte used a proprietary financial model projecting potential scenarios and uncertainties, including shifting macroeconomic assumptions.
Source: CEO.com.pl
