Polski 
Deutsch 
Español 
Français 
Italiano 
Nederlands 
Čeština 
Română 
Lietuviškai 
Українська 
Selling products to Poland under the PPWR? Who is responsible for packaging and when do you need an EPR representative?
If your company is established outside Poland and sells packaged goods to Polish customers, the key question is not simply whether you have a Polish VAT number. You must identify who is the producer for EPR purposes for each packaging stream, who first makes the packaged product available in Poland, and whether the Polish recipient is an end user or a reseller.
Regulation (EU) 2025/40 (PPWR) has applied since 12 August 2026. For direct cross-border sales to end users, Article 3(1)(15)(c) and (d) can place the producer role on the foreign seller. In the situations covered by Article 45(3), an authorised representative for EPR must be appointed in Poland by written mandate.
This guide moves beyond the basic question “Do I need a BDO registration?” and focuses on who is responsible for a specific shipment and whether a Polish EPR representative is required.
Three checks before the first shipment
Map the packaging flow before filing a BDO application: who buys the product, which packaging enters Poland, who adds each packaging component, and where it becomes waste.
What changed in 2026?
The PPWR has applied since 12 August 2026. It introduced directly applicable EU rules on, among other matters, the producer definition for packaging EPR, national registration and authorised representatives. Not every technical PPWR requirement started on the same date.
The European Commission published PPWR FAQs on 3 August 2026. In Poland, BDO also issued guidance in August and September 2026 confirming that applications from foreign entities are assessed with the Article 45(3) representative requirement where applicable.
On 15 September 2026 BDO published information on entities registered as authorised EPR representatives for packaging and/or batteries, with the listed status referring to 10 September 2026. Always verify the current register before signing a mandate.
Who is the 'producer' if you do not manufacture boxes?
For EPR, 'producer' is a legal role and does not necessarily mean the physical packaging manufacturer. Depending on the supply chain, it may be a manufacturer, importer or distributor. The decisive issue is who first makes packaging or a packaged product available in the relevant Member State under the PPWR definition.
A company established in another Member State or outside the EU that directly supplies packaged products to end users in Poland can fall within Article 3(1)(15)(c) or (d). An end user can be a consumer or a business that uses the product rather than reselling it in the form received.
The PPWR distinguishes the manufacturer of packaging, responsible for packaging conformity requirements, from the producer for EPR, responsible for EPR obligations in the Member State concerned. One company may perform both roles, but this is not automatic.
Typical sales models
| Model | EPR analysis | What changes the answer? |
|---|---|---|
| Direct online sale to a Polish consumer | Check the foreign seller as the EPR producer; then assess Article 45(3). | Marketplace intermediation does not automatically transfer EPR responsibility. |
| Direct sale to a Polish business that uses the product | The foreign seller may still be the producer if the Polish business is the end user. | The key distinction is use versus resale. |
| Wholesale sale to a Polish distributor for resale | The Polish entity may become the relevant producer when it first makes the packaged product available on the Polish market; transport packaging needs separate analysis. | Contract terms, ownership, unpacking and resale model matter. |
| Goods sent to a Polish fulfilment warehouse | Trace ownership, seller status and who adds shipment packaging. | A logistics provider does not automatically become the EPR producer. |
The table shows the direction of the analysis, not a universal allocation of responsibility for every contract. Direct distance sales to an end user and wholesale supplies to a Polish reseller can lead to different EPR outcomes.
When is an authorised EPR representative required in Poland?
Article 45(3) PPWR requires producers covered by Article 3(1)(15)(c) or (d) to appoint, by written mandate, an authorised representative for EPR in each Member State where they first make packaging or packaged products available directly to end users and which is different from their country of establishment.
A normal procedural power of attorney for a BDO application is not the same as the PPWR authorised representative mandate. Likewise, having a BDO number does not by itself prove that a service provider is registered in the correct representative scope.
For other models, especially a sale to a local distributor, do not automatically apply the same conclusion. First determine the producer under Article 3 PPWR. For producers established in third countries, also verify the current Polish rules and BDO practice.
| Document or arrangement | Purpose | Does it replace the PPWR representative? |
|---|---|---|
| Power of attorney for a BDO application | Allows a person to prepare or conduct the administrative procedure within the stated scope. | No. A procedural power of attorney does not establish the authorised EPR representative under Article 45(3). |
| Seller’s BDO number | Identifies the entity and its registered scope in the Polish BDO register. | No. The company’s BDO registration and the representative mandate are separate matters. |
| Written EPR mandate and representative registration | Formally appoints an entity in Poland to perform the EPR obligations covered by the mandate. | This is the relevant route when a representative is legally required; the mandate and register scope must be checked. |
What to verify in BDO
Request the representative’s full legal name, BDO number, confirmation of the packaging scope and a draft mandate. Check that the register entry and mandate correspond to the actual obligations being performed. For marketplaces such as Allegro, use the number that corresponds to the responsible entity and the Polish market.
Then determine which entity—the seller or the representative—should be identified in the relevant filing and how reporting obligations will be fulfilled. Any EPR/BDO number supplied to a marketplace should correspond to the actual responsible entity and the Polish market.
Check the Article 3 PPWR basis for the sales model and packaging.
Compare the written mandate with the obligations that will actually be performed.
Check the packaging scope, date and identifying details in BDO.
What packaging data should you collect?
Reporting is much easier if data are separated from the first shipment by packaging type and material. For e-commerce, distinguish the product packaging from the shipping box, filler, mailer and any pallet, and record which entity adds each component.
- ✓ product and sales channel to Poland
- ✓ whether the Polish buyer is an end user or reseller
- ✓ who adds product, shipment and transport packaging
- ✓ material and average packaging weight per unit/shipment
- ✓ number of shipments and returns
- ✓ separate battery, EEE or other product-EPR streams
- ✓ BDO registration, mandate and reporting records where applicable
1 tonne does not mean 'no EPR'
Under Article 6(3) of the Polish Act on Packaging and Packaging Waste Management, a business that places products in packaging on the market with a total packaging weight not exceeding 1 Mg in a calendar year may, subject to the conditions in Article 7, benefit from de minimis relief from specified recycling, product-fee and public-education obligations. This is not a general exemption from BDO registration and does not itself disapply the representative requirement under Article 45(3) PPWR.
Draft legislation versus binding law
Poland is working on the UC100 packaging and packaging-waste bill. The government page still identifies it as a legislative project, with version 4.0 published on 17 August 2026. Planned mechanisms must therefore not be presented as already binding.
COM(2025) 982 proposes suspending Article 45(3) for certain EU-established producers until 1 January 2035. As of 28 September 2026, procedure 2025/0395(COD) is still ongoing. The proposal is not a basis for ignoring the currently applicable rule.
Checklist before starting sales to Poland
- ✓ I know whether the Polish buyer will use the product or resell it.
- ✓ I know who is the seller towards the Polish customer.
- ✓ I have separately identified product, shipping and transport packaging.
- ✓ I know who adds each packaging component and where it becomes waste.
- ✓ I have checked the producer status under Article 3(1)(15) PPWR.
- ✓ I have checked the relevant BDO scope for packaging and any other product-EPR categories.
- ✓ If Article 45(3) applies, I have arranged the written mandate and checked the representative’s registration.
- ✓ I know which EPR/BDO details must be supplied to the sales platform, if applicable.
- ✓ I collect material weights and shipment volumes from the first day.
Selling to Poland and unsure who is responsible for packaging?
Send us your country of establishment, sales model, sample offer or invoice, information about the Polish recipient and the packaging used. Permitra can help determine the BDO/EPR scope and whether an authorised representative needs to be arranged separately.
FAQ
Does a Czech or German company sending small parcels to Polish consumers need an EPR representative?
If it is a producer under Article 3(1)(15)(c) or (d) and sells directly to Polish end users, Article 45(3) applies. Low packaging weight is not a general exemption.
Does a B2B customer in Poland always take over EPR?
No. A business buying for its own use can be an end user. A reseller/distributor model must be analysed separately.
Is a person authorised to file my BDO application automatically my EPR representative?
No. A procedural power of attorney and the PPWR authorised representative mandate are different legal arrangements.
Is COM(2025) 982 already in force?
No. As of 28 September 2026 the legislative procedure remains ongoing.
Is a foreign EPR number enough for Allegro sales in Poland?
No. The number supplied for the Polish market must correspond to the entity and registration that are actually relevant to the Polish EPR model. A number from another country does not replace the Polish BDO analysis.
Does the 1 Mg threshold remove BDO or representative obligations?
No. The 1 Mg rule is a conditional de minimis relief for specified Polish packaging obligations. It is not a general BDO-registration exemption and does not itself disapply Article 45(3) PPWR.
Official sources
- PPWR – Regulation (EU) 2025/40
- European Commission – PPWR FAQ, 3 August 2026
- BDO – registration of foreign entities / authorised EPR representative
- BDO – registered authorised representatives, 15–16 September 2026
- Polish Government – UC100 legislative project
- EUR-Lex – COM(2025) 982 / procedure 2025/0395(COD)
- Polish Act on Packaging and Packaging Waste Management – consolidated text, Journal of Laws 2026 item 619
- BDO – registration rules