Law for the non-ferrous metals and recycling industry

Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste and repealing certain Directives

Applies to: SmeltingSemi-fabricationRecyclingScrap tradeWaste shipments

Key obligations

• waste that has undergone recycling or another recovery operation ceases to be waste where it meets all 4 conditions: specific purpose, market, technical requirements, no adverse impacts (Art. 6(1))
• detailed EoW criteria are laid down by the Commission in implementing acts; in their absence – by the Member State or by case-by-case decision (Art. 6(2)–(4))
• waste treatment requires a permit specifying the types and quantities of waste and the treatment methods (Art. 23(1))
• treatment establishments and producers of hazardous waste keep a chronological record of the quantity, nature, origin and destination of waste (Art. 35(1))
• records relating to hazardous waste are kept for at least 3 years, and in the case of transport – for 12 months (Art. 35(2))

Competent authority

transposition: Minister of Climate and Environment; implementation in PL – authorities designated in the Act on waste (district head (starosta), Marshal of the Voivodeship, Regional Inspectorate of Environmental Protection (WIOŚ))

Penalties

penalties laid down by the Member State – effective, proportionate and dissuasive (Art. 36(2)); in PL – Art. 194 et seq. of the Act on waste

Entry into force

12.12.2008

Application

transposition by 12.12.2010; amendments: 2018/851, 2023/1542, 2025/1892 (transposition by 17.06.2027)

Key dates

1. 16.10.2025entry into force of Directive (EU) 2025/1892 amending the WFD (textiles, food waste)
2. 17.06.2027transposition deadline for Directive (EU) 2025/1892

Related acts

EUAmendment to the Waste Framework Directive (2025)EUEuropean List of Waste (LoW)EUEnd-of-waste criteria for iron, steel and aluminium scrapEUEnd-of-waste criteria for copper scrapPLAct on waste (BDO, permits, EoW)EUCircular Economy Act (CEA) – announced

Directive (EU) 2025/1892 of the European Parliament and of the Council of 10 September 2025 amending Directive 2008/98/EC on waste

Applies to: RecyclingProduct manufacturers

Key obligations

• Member States bring into force implementing provisions by 17.06.2027 at the latest (Art. 2(1))
• mandatory extended producer responsibility scheme for textile and footwear products listed in Annex IVc (Art. 22a(1) of Directive 2008/98/EC)
• food waste reduction targets at national level by 31.12.2030 (Art. 9a(4) of Directive 2008/98/EC)

Competent authority

transposition: Minister of Climate and Environment

Penalties

national penalties in accordance with Art. 36 of Directive 2008/98/EC

Entry into force

16.10.2025

Application

transposition by 17.06.2027 (Art. 2(1)); food waste targets by 31.12.2030

Key dates

1. 26.09.2025publication in the OJ
2. 16.10.2025entry into force
3. 21.05.2026corrigendum (OJ L 90393), inter alia to the PL version
4. 17.06.2027transposition deadline

Related acts

EUWaste Framework Directive (WFD)PLAct on waste (BDO, permits, EoW)

Commission Decision 2000/532/EC of 3 May 2000 replacing Decision 94/3/EC establishing a list of wastes pursuant to Article 1(a) of Council Directive 75/442/EEC on waste and Council Decision 94/904/EC establishing a list of hazardous waste pursuant to Article 1(4) of Council Directive 91/689/EEC on hazardous waste

Applies to: SmeltingSemi-fabricationRecyclingScrap tradeWaste shipments

Key obligations

• classification of waste according to the six-digit codes of the list; waste marked with an asterisk is hazardous (Annex – list of waste)
• from 9.12.2026 application of the amended codes for battery waste and waste from its treatment (Delegated Decision (EU) 2025/934, Arts 1–2)
• the codes of the list are binding for the recording and shipment of waste – Regulation 2024/1157 refers to the list under Art. 7 of Directive 2008/98/EC (Art. 4(2)(d) WSR)

Competent authority

in PL – waste catalogue issued under Art. 4(3) of the Act on waste (Minister of Climate and Environment)

Penalties

no penalties in the EU act; in PL – Art. 194 of the Act on waste (inter alia records inconsistent with the actual state)

Entry into force

04.05.2000

Application

from 1.01.2002; amendment by Delegated Decision (EU) 2025/934 applicable from 9.12.2026

Key dates

1. 09.06.2025entry into force of Delegated Decision (EU) 2025/934
2. 09.12.2026application of the new battery waste codes (Art. 2 of Decision 2025/934, date as corrected)

Related acts

EUWaste Framework Directive (WFD)PLRegulation on the waste catalogueEUWaste Shipment Regulation (WSR)

Council Regulation (EU) No 333/2011 of 31 March 2011 establishing criteria determining when certain types of scrap metal cease to be waste under Directive 2008/98/EC of the European Parliament and of the Council

Applies to: SmeltingSemi-fabricationRecyclingScrap trade

Key obligations

• Fe/steel scrap ceases to be waste where the criteria on input material, treatment and quality in Annex I and the requirements of Arts 5–6 are met (Art. 3)
• Al scrap ceases to be waste where the criteria in Annex II and the requirements of Arts 5–6 are met (Art. 4)
• foreign materials: ≤ 2% by weight for Fe/steel scrap (Annex I, point 1.2); ≤ 5% by weight or metal yield ≥ 90% for Al scrap (Annex II, point 1.2)
• statement of conformity for each consignment in accordance with Annex III, copy retained for at least one year (Art. 5(1)–(2))
• quality management system verified every 3 years by an accredited conformity assessment body or an EMAS verifier (Art. 6(1) and (5))

Competent authority

inspection: Regional Inspectorate of Environmental Protection (WIOŚ) (Inspection for Environmental Protection); conditions for end-of-waste status in PL – Art. 14 of the Act on waste

Penalties

no penalties in the act; failure to meet the criteria means that the material remains waste (Art. 14(2) of the Act on waste) and is subject to the penalties of that Act

Entry into force

28.04.2011

Application

09.10.2011

Related acts

EUWaste Framework Directive (WFD)EUEnd-of-waste criteria for copper scrapPLAct on waste (BDO, permits, EoW)EUCircular Economy Act (CEA) – announced

Commission Regulation (EU) No 715/2013 of 25 July 2013 establishing criteria determining when copper scrap ceases to be waste under Directive 2008/98/EC of the European Parliament and of the Council

Applies to: SmeltingSemi-fabricationRecyclingScrap trade

Key obligations

• Cu scrap ceases to be waste where the criteria on quality, input material and treatment in Annex I and the requirements of Arts 4–5 are met (Art. 3)
• total amount of foreign materials ≤ 2% by weight (Annex I, point 1.2)
• statement of conformity for each consignment in accordance with Annex II, copy retained for at least one year (Art. 4(1)–(2))
• management system covering acceptance control, monitoring of quality and radiation (Art. 5(1)–(2))
• verification of the management system every 3 years by an accredited conformity assessment body or an EMAS verifier (Art. 5(5))

Competent authority

inspection: Regional Inspectorate of Environmental Protection (WIOŚ) (Inspection for Environmental Protection)

Penalties

no penalties in the act; material not meeting the criteria remains waste (Art. 14(2) of the Act on waste)

Entry into force

15.08.2013

Application

01.01.2014

Related acts

EUWaste Framework Directive (WFD)EUEnd-of-waste criteria for iron, steel and aluminium scrapPLAct on waste (BDO, permits, EoW)EUCircular Economy Act (CEA) – announced

Circular Economy Act – legislative initiative announced in the Commission work programme for 2026, COM(2025) 870, Annex I, item 4

Applies to: RecyclingScrap tradeSemi-fabricationProduct manufacturers

Key obligations

• The content of the obligations is not known until the Commission proposal is presented

Key dates

1. 06.11.2025End of the Commission public consultation (from 1.08.2025)

Related acts

EUWaste Framework Directive (WFD)EUEnd-of-waste criteria for iron, steel and aluminium scrapEUEnd-of-waste criteria for copper scrap

Act of 14 December 2012 on waste (ustawa o odpadach)

Applies to: SmeltingSemi-fabricationRecyclingScrap tradeWaste shipments

Key obligations

• end-of-waste status where the conditions of Art. 14(1) are met – EU criteria or permit conditions; prohibition on storage together with waste (Art. 14, Art. 15)
• collection and treatment require a permit from the district head (starosta), and from the Marshal of the Voivodeship, inter alia, where > 3,000 Mg of waste is stored per year (Art. 41(1) and (3))
• permit issued following an inspection by the WIOŚ and the State Fire Service (PSP), for a period of up to 10 years; from 1.01.2027 tacit extension after 60 days (Art. 41a(1)–(1a), Art. 44(1) and (4))
• security for claims covering the costs of substitute performance, maintained for the duration of the permit (Art. 48a(1) and (11))
• storage for up to 3 years, calculated jointly for successive holders; video monitoring system, recordings kept for one month (Art. 25(4), (6), (6a)–(6b))
• entry in the BDO register, ongoing waste records, waste transfer note (KPO) before transport, annual report by 15 March (Arts 49–51, 66(1), 69(1), 76(1))

Competent authority

district head (starosta) / Marshal of the Voivodeship / Regional Directorate for Environmental Protection (RDOŚ) (permits, BDO register); Regional Inspectorate of Environmental Protection (WIOŚ) (inspection, penalties – Art. 196); State Fire Service (PSP) (fire safety inspection)

Penalties

administrative fines of PLN 1,000–1,000,000, inter alia for storage in breach of Art. 25, lack of monitoring, lack of security for claims, lack of BDO entry, lack of records, and operating without a permit or in breach of it (Art. 194(1), (3)–(5))

Entry into force

23.01.2013

Application

consolidated text as at 24.08.2026 (announcement of 1.09.2026, published 14.10.2026); Art. 44(4)–(5) from 1.01.2027

Key dates

1. 31.12.2025entry into force of the amendments made by the Act of 7.11.2025 (Dz.U. 2025 poz. 1812)
2. 18.02.2026entry into force of the amendments made by the Act of 9.01.2026 (Dz.U. 2026 poz. 174)
3. 04.07.2026entry into force of the amendments made by the Act of 29.05.2026 on crisis management (Dz.U. 2026 poz. 815), inter alia Art. 26
4. 14.10.2026publication of the consolidated text (Dz.U. 2026 poz. 1328)
5. 01.01.2027tacit extension of permits for collection and treatment (Art. 44(4)–(5), Dz.U. 2026 poz. 875)

Related acts

EUWaste Framework Directive (WFD)EUAmendment to the Waste Framework Directive (2025)EUEnd-of-waste criteria for iron, steel and aluminium scrapEUEnd-of-waste criteria for copper scrapPLRegulation on the waste cataloguePLDetailed requirements for waste storage

Regulation of the Minister of Climate of 2 January 2020 on the waste catalogue (rozporządzenie w sprawie katalogu odpadów)

Applies to: SmeltingSemi-fabricationRecyclingScrap tradeWaste shipments

Key obligations

• classification of waste by source of generation into 20 groups, subgroups and types with a six-digit code (§§ 2–3 and Annex; Art. 4(1) of the Act on waste)
• waste indicated in the catalogue as hazardous (code marked ‘*’) is hazardous waste, with the possibility of reclassification (Arts 6–7 of the Act on waste)
• the catalogue codes are used in waste records (Art. 66(1) of the Act on waste) and in SENT notifications (§ 1(7) of the Regulation of the Minister of Finance of 25.04.2022)

Competent authority

Minister of Climate and Environment; application monitored by the Regional Inspectorate of Environmental Protection (WIOŚ)

Penalties

no penalties in the regulation; records inconsistent with the actual state – fine under Art. 194(1)(5b) of the Act on waste

Entry into force

06.01.2020

Application

06.01.2020

Key dates

1. 10.09.2026draft new regulation of the Minister of Climate and Environment on the waste catalogue (No 1288) in the RCL
2. 09.12.2026application of Delegated Decision (EU) 2025/934 (battery waste codes)

Related acts

EUEuropean List of Waste (LoW)PLAct on waste (BDO, permits, EoW)PLWaste covered by SENT – regulation on goods

Regulation of the Minister of Climate of 11 September 2020 on detailed requirements for waste storage (rozporządzenie w sprawie szczegółowych wymagań dla magazynowania odpadów)

Applies to: SmeltingSemi-fabricationRecyclingScrap trade

Key obligations

• storage sites separated and kept apart from products; marking with waste codes in figures of at least 20 mm (§ 5(1) and (3)–(4))
• scrap in bays with vertical walls or in separated sectors, on a hardened surface, protected against access by unauthorised persons (§ 6(1)(1)(b), (3)–(4))
• scrap not contaminated with petroleum products exempted from the requirement of a hardened, impermeable surface and separators (§ 6(3)(9) and (4))
• selective storage, with rotation, dust control and unobstructed fire access roads (§ 7(1), (3), (4) and (6))
• hazardous waste above 1 Mg in a marked ‘HAZARDOUS WASTE’ zone (§ 8(1) and (3))

Competent authority

Regional Inspectorate of Environmental Protection (WIOŚ) (inspection); permitting authority (district head (starosta), Marshal of the Voivodeship)

Penalties

storage in breach of Art. 25(1)–(6) of the Act on waste – fine of PLN 1,000–1,000,000 (Art. 194(1)(2b) and (3) of the Act on waste)

Entry into force

01.01.2021

Application

01.01.2021

Related acts

PLAct on waste (BDO, permits, EoW)

Regulation (EU) 2024/1157 of the European Parliament and of the Council of 11 April 2024 on shipments of waste, amending Regulations (EU) No 1257/2013 and (EU) 2020/1056 and repealing Regulation (EC) No 1013/2006

Applies to: RecyclingScrap tradeWaste shipmentsSmelting

Key obligations

• waste listed in Annex III/IIIA (e.g. scrap) – the Annex VII document made available electronically through the system referred to in Art. 27, including during transport (Art. 18(4))
• Annex VII completed no later than 2 working days before the shipment; confirmation of receipt within 2 working days (Art. 18(5) and (8))
• written contract for recovery between the person arranging the shipment and the consignee, including an obligation to take back the waste (Art. 18(10))
• notifications and decisions under the procedure of prior written notification and consent – exclusively electronic (Art. 27(1))
• from 21.05.2027 prohibition on exports of non-hazardous waste to non-OECD countries, except countries on the list (Art. 40(1)–(2), Art. 41)
• export from the EU to a facility audited by an independent third party no earlier than 2 years before the export (Art. 46(3) and (5))

Competent authority

Chief Inspectorate of Environmental Protection (GIOŚ) (competent authority, correspondent); inspection: Regional Inspectorate of Environmental Protection (WIOŚ), National Revenue Administration (KAS), Border Guard, Road Transport Inspectorate (ITD)

Penalties

the Member State provides at least for fines, revocation or suspension of authorisation and exclusion from public procurement (Art. 63(1)–(3)); in PL – Arts 31–33 of the Act on international shipments of waste (MPO)

Entry into force

20.05.2024

Application

from 21.05.2026 (Art. 86(2)); Art. 39(1)(d) from 21.11.2026; Arts 38(2)(b), 40, 44(2)(a), 46 and 47 from 21.05.2027 (Art. 86(3))

Key dates

1. 20.05.2024entry into force (Art. 86(1))
2. 21.05.2026start of application, including DIWASS (Art. 86(2))
3. 30.07.2026amendment of Art. 44(2)(f) by Regulation (EU) 2026/1703 (mixed municipal waste)
4. 21.11.2026prohibition on exports of plastic waste B3011 to non-OECD countries (Art. 39(1)(d)); deadline for adoption of the list of countries (Art. 41(3))
5. 21.05.2027prohibition on exports of non-hazardous waste to non-OECD countries and audit obligation (Arts 40, 46, 47)

Related acts

EUDIWASS – electronic data exchange on shipmentsEUList of non-OECD countries permitted to import waste (draft)EUExport of ‘green list’ waste to non-OECD countriesPLAct on international shipments of wastePLDraft Act on transboundary shipments of wasteEUEuropean List of Waste (LoW)PLSENT Act (as regards waste)PLWaste covered by SENT – regulation on goods

Commission Implementing Regulation (EU) 2025/1290 of 2 July 2025 laying down rules for the application of Regulation (EU) 2024/1157 of the European Parliament and of the Council as regards the requirements for interoperability between the central system and other systems or software and other technical and organisational requirements for the electronic exchange of information and documents

Applies to: RecyclingScrap tradeWaste shipmentsSmelting

Key obligations

• access to the central system only in the manner indicated in the declaration of the national authority (Art. 5(1), Art. 4(1))
• application for registration of an operator or facility to the authority of the State of establishment; the authority processes it within 5 working days (Art. 7(1)–(2))
• authentication in the system of notifications, movement documents, confirmations of receipt and Annex VII by the relevant users (Art. 14(1))
• the user is the owner of the data and documents entered and is responsible for them (Art. 3)

Competent authority

Chief Inspectorate of Environmental Protection (GIOŚ) (registration of operators in PL, DIWASS information point)

Penalties

none in the act; a breach of Art. 18 of Regulation 2024/1157 may constitute illegal shipment – national penalties (Art. 63 of Regulation 2024/1157; Arts 32–33 of the Act on international shipments of waste (MPO))

Entry into force

03.08.2025

Application

2025-08-03; electronic exchange required from 21.05.2026 (Art. 27 and Art. 86(2) of Regulation 2024/1157)

Key dates

1. 03.02.2026deadline for declarations by national authorities on the access method (Art. 4(1))
2. 21.05.2026mandatory electronic notifications in DIWASS (according to GIOŚ, without deferral)
3. 15.11.2026availability of the Annex VII module in the production DIWASS (GIOŚ communication of 29.09.2026)
4. 01.01.2027Annex VII mandatory in DIWASS; until 31.12.2026 GIOŚ accepts paper documents (GIOŚ communications)

Related acts

EUWaste Shipment Regulation (WSR)PLAct on international shipments of waste

Commission Regulation (EC) No 1418/2007 of 29 November 2007 concerning the export for recovery of certain waste listed in Annex III or IIIA to Regulation (EC) No 1013/2006 of the European Parliament and of the Council to certain countries to which the OECD Decision on the control of transboundary movements of wastes does not apply

Applies to: RecyclingScrap tradeWaste shipments

Key obligations

• export of waste listed in Annex III/IIIA to a non-OECD country is subject to the procedure indicated in the Annex for the given country and code (Art. 1)
• column (a) – prohibition of export; column (b) – prior written notification and consent (Annex, column headings)
• column (c) – no control in the country of destination, general information requirements apply; column (d) – national procedures (Annex)

Competent authority

Chief Inspectorate of Environmental Protection (GIOŚ)

Penalties

export contrary to the regulation – illegal shipment; in PL fines under Art. 32 of the Act on international shipments of waste (MPO) (PLN 10,000–1,000,000)

Entry into force

18.12.2007

Application

until 20.05.2027 (repealed by Regulation (EU) 2024/1157)

Key dates

1. 20.05.2027end of validity (repeal by Regulation (EU) 2024/1157)

Related acts

EUWaste Shipment Regulation (WSR)EUList of non-OECD countries permitted to import waste (draft)

Draft Commission Delegated Regulation establishing the list of non-OECD countries to which the export from the Union of certain non-hazardous waste for recovery is permitted (Art. 41 of Regulation (EU) 2024/1157)

Applies to: RecyclingScrap tradeWaste shipments

Key obligations

• export to a listed country only to a facility holding a national permit for the recovery of the waste concerned (Art. 40(2)(a) of Regulation 2024/1157)
• prohibition on sending to interim operations unless subsequent recovery takes place in a listed country (Art. 40(2)(b) of Regulation 2024/1157)
• the list covers the country, the waste authorised for export and the national control procedures of the country of import (Art. 41(2) of Regulation 2024/1157)

Competent authority

European Commission (adoption); application in PL – Chief Inspectorate of Environmental Protection (GIOŚ)

Penalties

export contrary to Art. 40 constitutes an infringement of Regulation 2024/1157 – national penalties (Art. 63)

Application

the list is intended to allow exports outside the OECD from 21.05.2027 (Art. 40(2) of Regulation 2024/1157)

Key dates

1. 16.10.2026end of the feedback period (Have your say)
2. 21.11.2026deadline for adoption of the list (Art. 41(3) of Regulation 2024/1157)
3. 21.05.2027application of the prohibition under Art. 40 of Regulation 2024/1157

Related acts

EUWaste Shipment Regulation (WSR)EUExport of ‘green list’ waste to non-OECD countries

Act of 29 June 2007 on international shipments of waste (ustawa o międzynarodowym przemieszczaniu odpadów)

Applies to: RecyclingScrap tradeWaste shipmentsSmelting

Key obligations

• notifications and permits for the import, export and transit of waste are handled by GIOŚ (Art. 3(1), Art. 4)
• financial guarantee in the form of a bank guarantee, an insurance guarantee or a deposit (Art. 20(1)–(2))
• shipments from outside the EU only through designated border crossings (Art. 30(1))
• prohibition on imports of waste for disposal in operations D1–D12 and of mixed municipal waste (Art. 11, Art. 11b)
• in the case of illegal shipment GIOŚ imposes by decision an obligation to take back or manage the waste within up to 30 days (Art. 25(1))

Competent authority

Chief Inspectorate of Environmental Protection (GIOŚ) (competent authority, correspondent); Regional Inspectorate of Environmental Protection (WIOŚ) (fines); National Revenue Administration (KAS), Border Guard, Road Transport Inspectorate (ITD) (inspection)

Penalties

WIOŚ fines: PLN 10,000–1,000,000 for illegal shipment (Art. 32(1)–(2)), PLN 10,000 for failure to comply with a decision (Art. 32(3)), PLN 5,000–200,000 for failures by the notifier and the consignee (Art. 33); petty offences – detention, fine (Art. 31)

Entry into force

12.07.2007

Application

12.07.2007

Key dates

1. 17.05.2024publication of the consolidated text (Dz.U. 2024 poz. 746)
2. 21.05.2026application of Regulation (EU) 2024/1157 without alignment of the Act

Related acts

EUWaste Shipment Regulation (WSR)EUDIWASS – electronic data exchange on shipmentsPLDraft Act on transboundary shipments of wastePLSENT Act (as regards waste)

Act of 9 March 2017 on the system for monitoring the road and rail transport of goods and trade in heating fuels (ustawa o systemie monitorowania drogowego i kolejowego przewozu towarów oraz obrotu paliwami opałowymi)

Applies to: RecyclingScrap tradeWaste shipments

Key obligations

• transport from Poland: before transport begins, the consignor submits a notification, obtains a reference number and passes it to the carrier (Art. 5(1))
• transport from another State into Poland: the notification is submitted before entry by the consignee (Art. 6(1))
• the carrier ensures the transmission of geolocation data along the entire route and equips the vehicle with a locator (Art. 10a(1)–(2))
• a discrepancy in quantity, weight or volume of up to 10% is deemed correct (Art. 23)

Competent authority

Head of the National Revenue Administration (KAS) (SENT register, PUESC); head of the customs and tax office (penalties – Art. 26(2))

Penalties

46% of the gross value of the goods, not less than PLN 20,000, for failure to notify (Art. 21(1)); carrier – PLN 20,000 (Art. 22(1)), PLN 10,000 for lack of geolocation (Art. 22(2a))

Entry into force

18.04.2017

Application

waste specified in the Regulation of the Minister of Finance of 25.04.2022 (Dz.U. 2024 poz. 1157, as amended)

Key dates

1. 28.10.2026exclusion of 19 metal waste codes from SENT (Regulation of the Minister of Finance and Economy of 12.10.2026, Dz.U. 2026 poz. 1325)

Related acts

PLWaste covered by SENT – regulation on goodsPLAct on international shipments of wasteEUWaste Shipment Regulation (WSR)

Regulation of the Minister of Finance of 25 April 2022 on goods the transport of which is covered by the system for monitoring the road and rail transport of goods and trade in heating fuels (rozporządzenie w sprawie towarów, których przewóz jest objęty systemem monitorowania drogowego i kolejowego przewozu towarów oraz obrotu paliwami opałowymi)

Applies to: RecyclingScrap tradeWaste shipments

Key obligations

• notification to SENT of waste covered by the waste shipment rules, irrespective of the quantity in the consignment (§ 1(7)(a))
• selected waste in domestic transport – where the gross weight is ≥ 1,000 kg or the volume ≥ 1,000 l (§ 1(7)(b))
• from 28.10.2026 no notification for the transport of waste with 19 metal codes, inter alia 12 01 03, 16 01 18, 17 04 01–07, 19 10 02, 19 12 03 (§ 2(7)(1)(d))
• transport operations begun and not completed before 28.10.2026 – under the existing rules (§ 2 of the Regulation of 12.10.2026)

Competent authority

Head of the National Revenue Administration (KAS), head of the customs and tax office

Penalties

penalties under Arts 21–22 of the SENT Act (inter alia 46% of the gross value of the goods, not less than PLN 20,000)

Entry into force

27.04.2022

Application

amendment of 12.10.2026 (Dz.U. 2026 poz. 1325) – from 28.10.2026

Key dates

1. 13.10.2026publication of the Regulation of the Minister of Finance and Economy of 12.10.2026 (Dz.U. 2026 poz. 1325)
2. 28.10.2026entry into force of the exclusion of 19 metal waste codes (§ 3)

Related acts

PLSENT Act (as regards waste)PLRegulation on the waste catalogueEUWaste Shipment Regulation (WSR)

Draft Act on transboundary shipments of waste (UC115) (projekt ustawy o transgranicznym przemieszczaniu odpadów)

Applies to: RecyclingScrap tradeWaste shipments

Key obligations

• exchange of documents in the DIWASS system instead of electronic delivery (description of draft UC115)
• minimum penalties including revocation or suspension of permits and a higher minimum fine for illegal shipment (description of draft UC115)
• at the request of GIOŚ and inspection authorities – demonstrating that the material transported is not waste (description of draft UC115)
• financial guarantees only from institutions supervised by the Polish Financial Supervision Authority (KNF) or the supervisory authority of a Member State (description of draft UC115)

Competent authority

author of the draft: Minister of Climate and Environment; executive authority – Chief Inspectorate of Environmental Protection (GIOŚ)

Penalties

draft – amounts not stated in the description of the draft

Application

planned adoption by the Council of Ministers – Q3/Q4 2026 (list of legislative work)

Key dates

1. 25.02.2026creation of the draft in the RCL
2. 27.03.2026opinion of the Legislative Council
3. 17.09.2026European Affairs Committee (last dated stage)

Related acts

PLAct on international shipments of wasteEUWaste Shipment Regulation (WSR)

Directive 2010/75/EU of the European Parliament and of the Council of 24 November 2010 on industrial emissions (integrated pollution prevention and control), as amended by Directive (EU) 2024/1785 of 24 April 2024

Applies to: MiningSmeltingSemi-fabricationRecyclingProduct manufacturers

Key obligations

• preparation and implementation of an environmental management system (EMS) by 1.07.2027 and first EMS audit by 1.07.2027, thereafter every 3 years (Art. 14a(1)–(4))
• emission limit values at the strictest achievable level within the entire BAT-AEL range – assessment by the operator (Art. 15(3))
• binding environmental performance ranges (BAT-AEPL) for the consumption of resources, water and energy (Art. 15(4))
• inclusion in the EMS of an indicative transformation plan for 2030–2050 by 30.06.2030 for activities under points 1–4 of Annex I, including NF metals (Art. 27d(1))
• extraction of ores (Cu, Pb, Zn, Ni, Co, Sn, Au, Li and others) subject to a permit – application by 1.09.2034 or 4 years after BAT (Annex I, point 3.6; Art. 3(4) of Directive 2024/1785)
• right of persons whose health has been damaged to compensation for damage resulting from infringements of national provisions implementing the IED (Art. 79a)

Competent authority

authority competent to issue the integrated permit (Marshal of the Voivodeship, district head (starosta), Regional Directorate for Environmental Protection (RDOŚ) – Art. 378 of the Environmental Protection Law (POŚ)); inspection – Regional Inspectorate of Environmental Protection (WIOŚ)

Penalties

Member States lay down effective and dissuasive penalties; for legal persons, in the case of the most serious infringements, the maximum fine is at least 3% of annual turnover in the EU (Art. 79(2)).

Entry into force

06.01.2011

Application

IED: from 7.01.2013; amendments under Directive 2024/1785 (in force 4.08.2024) – transposition by 1.07.2026, phased application in accordance with Art. 3 of Directive 2024/1785 (2026–2036)

Key dates

1. 04.08.2024entry into force of Directive 2024/1785 (IED 2.0)
2. 30.06.2026deadline for the Commission to adopt a delegated act on the content of transformation plans (Art. 27d(5))
3. 01.07.2026transposition deadline for Directive 2024/1785 (Art. 4(1))
4. 01.07.2027EMS implemented and first EMS audit (Art. 14a(4))
5. 30.06.2028first Commission report on the review of the implementation of the Directive
6. 30.06.2030transformation plan in the EMS for activities under points 1–4 of Annex I (Art. 27d(1))
7. 01.09.2034latest date of application of the provisions to newly covered installations, including ore extraction (Art. 3(4) of Directive 2024/1785)
8. 01.09.2036latest date of application of Art. 15(3) to existing installations (Art. 3(2) of Directive 2024/1785)

Related acts

EUBAT conclusions – non-ferrous metals industries (NFM)EUIndustrial Emissions Portal Regulation (IEPR, replacing E-PRTR)PLEnvironmental Protection Law – integrated permits, fees, penaltiesPLDraft POŚ amendment implementing IED 2.0 (UC99)EUEIA Directive (environmental impact assessment of projects)EUSeveso III Directive (major accidents)EUEnvironmental Liability Directive (ELD)PLWater Law – water-law permits for industrial waste water

Commission Implementing Decision (EU) 2016/1032 of 13 June 2016 establishing best available techniques (BAT) conclusions, under Directive 2010/75/EU of the European Parliament and of the Council, for the non-ferrous metals industries

Applies to: SmeltingRecyclingSemi-fabrication

Key obligations

• implementation of and adherence to an environmental management system with the specified features (BAT 1)
• preparation and implementation of an action plan on diffuse dust emissions (BAT 6)
• monitoring of stack emissions to air at least at the specified frequency in accordance with EN standards (BAT 10)
• monitoring of emissions to water at least once a month, sampling in accordance with ISO 5667 (BAT 16)
• copper production – separation of non-metallic constituents and other metals from scrap (BAT 20); sectoral requirements for Al, Pb/Sn, Zn, Ni/Co (Sections 1.3–1.8)

Competent authority

authority competent to issue the integrated permit (Marshal of the Voivodeship); inspection – Regional Inspectorate of Environmental Protection (WIOŚ)

Penalties

No penalties in the decision; BAT-AELs are transposed into the integrated permit (Art. 202(2), Art. 204(1) POŚ) – a breach results in administrative fines (Art. 298 POŚ) and liability under Art. 351 POŚ.

Entry into force

14.06.2016

Application

from notification on 14.06.2016; adaptation of permits and installations within 4 years of publication (by 30.06.2020) – Art. 21(3) IED

Key dates

1. 30.06.2016publication of the NFM BAT conclusions in the OJ
2. 30.06.2020expiry of the 4-year deadline for adapting permits and installations (Art. 21(3) IED)

Related acts

EUIndustrial Emissions Directive (IED 2.0)PLEnvironmental Protection Law – integrated permits, fees, penalties

Directive 2012/18/EU of the European Parliament and of the Council of 4 July 2012 on the control of major-accident hazards involving dangerous substances, amending and subsequently repealing Council Directive 96/82/EC

Applies to: SmeltingSemi-fabricationRecycling

Key obligations

• notification of the establishment to the competent authority (Art. 7)
• major-accident prevention policy, reviewed at least every 5 years (Art. 8(1) and (4))
• upper-tier establishment – safety report, reviewed at least every 5 years (Art. 10(1) and (5))
• internal emergency plan; review and testing at least every 3 years (Art. 12(1) and (6))
• informing the authority without delay following a major accident (Art. 16)

Competent authority

PL: voivodeship/district commander of the State Fire Service (PSP), Regional Inspectorate of Environmental Protection (WIOŚ) (inspections – Art. 31 of the Act on the Inspection for Environmental Protection)

Penalties

Effective, proportionate and dissuasive penalties (Art. 28); prohibition of the use of the establishment in the case of serious failures (Art. 19). Inspections: upper-tier every year, lower-tier every 3 years (Art. 20(4)).

Entry into force

13.08.2012

Application

from 1.06.2015 (transposition by 31.05.2015, Art. 31)

Key dates

1. 01.06.2015application of the Seveso III Directive

Related acts

PLPOŚ – prevention of major industrial accidents (Seveso)EUIndustrial Emissions Directive (IED 2.0)

Directive 2004/35/CE of the European Parliament and of the Council of 21 April 2004 on environmental liability with regard to the prevention and remedying of environmental damage

Applies to: MiningSmeltingSemi-fabricationRecyclingWaste shipments

Key obligations

• taking preventive action without delay where there is an imminent threat of damage (Art. 5(1))
• informing the authority where the threat has not been dispelled (Art. 5(2))
• where damage has occurred – informing without delay, controlling contaminants and taking remedial measures (Art. 6(1))
• identifying potential remedial measures and submitting them to the authority for approval (Art. 7(1))
• bearing the costs of preventive and remedial actions (Art. 8(1))

Competent authority

PL: Regional Director for Environmental Protection (RDOŚ) (Art. 7 of the Act on the prevention and remedying of environmental damage)

Penalties

The Directive does not lay down penalties; recovery of costs by the authority (Art. 8(2)). It does not give private parties a right of compensation (Art. 3(3)).

Entry into force

30.04.2004

Application

transposition by 30.04.2007 (Art. 19); consolidated version 26.06.2019

Key dates

1. 30.04.2022collection by the Commission of data on the application of the Directive, thereafter every 5 years (Art. 18(1))
2. 30.04.2023deadline for the Commission to publish an evaluation of the Directive, thereafter every 5 years (Art. 18(2))

Related acts

PLAct on the prevention and remedying of environmental damageEUIndustrial Emissions Directive (IED 2.0)

Directive 2011/92/EU of the European Parliament and of the Council of 13 December 2011 on the assessment of the effects of certain public and private projects on the environment, as amended by Directive 2014/52/EU

Applies to: MiningSmeltingSemi-fabricationRecycling

Key obligations

• obtaining development consent after an environmental impact assessment has been carried out (Art. 2(1), Art. 4)
• preparation of an environmental impact assessment report (Art. 5(1))
• implementation of the mitigation and monitoring measures specified in the decision (Art. 8a(4))

Competent authority

PL: Regional Directorate for Environmental Protection (RDOŚ), head of commune / mayor / city mayor (wójt/burmistrz/prezydent miasta), district head (starosta) (Art. 75 of the EIA Act (ustawa OOŚ))

Penalties

The Directive requires national penalties; in PL, inter alia, suspension of the use of a facility by the Regional Inspectorate of Environmental Protection (WIOŚ) (Art. 365(2) POŚ).

Entry into force

17.02.2012

Application

amendments under Directive 2014/52/EU – transposition by 16.05.2017

Key dates

1. 16.05.2017transposition deadline for the amendments under Directive 2014/52/EU

Related acts

PLEIA Act – decision on environmental conditionsEUIndustrial Emissions Directive (IED 2.0)

Regulation (EU) 2024/1244 of the European Parliament and of the Council of 24 April 2024 on reporting of environmental data from industrial installations, establishing an Industrial Emissions Portal and repealing Regulation (EC) No 166/2006

Applies to: MiningSmeltingSemi-fabricationRecycling

Key obligations

• annual submission to the authority of data on releases above the Annex II thresholds, transfers of waste and waste water, consumption of water, energy and raw materials (Art. 6(1))
• statement in the report that releases or transfers are below the thresholds (Art. 6(2))
• data based on measurements or, where not possible, on calculations or estimations; indication of the method (Art. 6(3)–(4))
• retention of source records with a description of the methodology for 5 years from the end of the reporting year (Art. 6(8))
• ensuring data quality and prompt correction at the request of the authority (Art. 9(1)–(2))

Competent authority

competent authority designated by the Member State; currently for E-PRTR – Regional Inspectorate of Environmental Protection (WIOŚ) and Chief Inspectorate of Environmental Protection (GIOŚ) (National Register, Arts 236a–236b POŚ)

Penalties

Member States lay down effective, proportionate and dissuasive penalties, including fines (Art. 18).

Entry into force

22.05.2024

Application

from 1.01.2028 (Art. 22); reporting from reporting year 2027; for 2026 – Regulation (EC) No 166/2006 still applies (Art. 21)

Key dates

1. 22.05.2024entry into force of the Regulation
2. 31.12.2025deadline for the Commission to adopt an implementing act listing the raw materials to be reported (Art. 6(1), second subparagraph)
3. 31.03.2027last E-PRTR report (for 2026) to WIOŚ under Art. 236b(1)(1) POŚ
4. 01.01.2028application of the Regulation; repeal of Regulation (EC) No 166/2006 (Art. 20, Art. 22)

Related acts

EUIndustrial Emissions Directive (IED 2.0)PLEnvironmental Protection Law – integrated permits, fees, penaltiesPLAct on the emissions management system (KOBiZE National Database)

Act of 27 April 2001 – Environmental Protection Law (Prawo ochrony środowiska)

Applies to: MiningSmeltingSemi-fabricationRecyclingScrap trade

Key obligations

• integrated permit for installations listed in the regulation issued under Art. 201(2) (Art. 201(1))
• meeting BAT requirements and not exceeding the emission limit values set in the BAT conclusions (Art. 204(1))
• informing the authority and the Regional Inspectorate of Environmental Protection (WIOŚ) without delay of a breach of the conditions of the integrated permit (Art. 211(2))
• periodic and continuous emission measurements; submission of results to the authority and WIOŚ (Art. 147(1)–(2), Art. 149(1))
• self-assessment and payment of the fee by 31 March and statement to the Marshal of the Voivodeship (Art. 284(1), Art. 285(2), Art. 286(1))
• PRTR report to WIOŚ by 31 March of the following year (Art. 236b(1)(1))

Competent authority

Marshal of the Voivodeship, district head (starosta), Regional Directorate for Environmental Protection (RDOŚ) (Art. 378); Regional Inspectorate of Environmental Protection (WIOŚ) – inspections and fines (Art. 298, Art. 316); Chief Inspectorate of Environmental Protection (GIOŚ) – National PRTR Register (Art. 236a(2))

Penalties

Administrative fines imposed by WIOŚ for exceeding emissions of gases/dust and noise (Art. 298(1)); fee increased by 500% in the absence of a permit (Art. 292); operation without a permit – detention, restriction of liberty or a fine (Art. 351); suspension of the installation (Art. 365).

Entry into force

01.10.2001

Application

consolidated text of 9.05.2025; subsequent amendments, inter alia, Dz.U. 2025 poz. 1080, 1812, 1863; 2026 poz. 176, 426, 605, 607, 635, 912, 982, 1157

Key dates

1. 31.12.2025entry into force of Art. 211a(1) as amended – testing of an emerging technique for up to 30 months (Dz.U. 2025 poz. 1812)
2. 08.10.2026passing by the Sejm of the deregulation bill in print No 3001 (amendment of Art. 215 and Art. 380)

Related acts

EUIndustrial Emissions Directive (IED 2.0)EUBAT conclusions – non-ferrous metals industries (NFM)EUIndustrial Emissions Portal Regulation (IEPR, replacing E-PRTR)PLDraft POŚ amendment implementing IED 2.0 (UC99)PLAct on the emissions management system (KOBiZE National Database)PLAct on the Inspection for Environmental Protection (inspections)PLPOŚ – prevention of major industrial accidents (Seveso)PLEIA Act – decision on environmental conditionsPLAct on the prevention and remedying of environmental damagePLWater Law – water-law permits for industrial waste water

Act of 27 April 2001 – Environmental Protection Law, Title IV, Section II ‘Major accidents’ (Arts 248–271) (Prawo ochrony środowiska)

Applies to: SmeltingSemi-fabricationRecycling

Key obligations

• notification of a ZZR/ZDR establishment to the competent State Fire Service (PSP) authority (Art. 250(1))
• major-accident prevention programme implemented through a safety management system (Art. 251(1)–(2))
• ZDR – safety report (Art. 253(1))
• ZDR – internal emergency plan, exercise at least once every 3 years (Art. 261(1) and (3))
• ZDR – covering the costs of the external emergency plan (Art. 261(1)(3))

Competent authority

voivodeship/district commander of the State Fire Service (PSP); Regional Inspectorate of Environmental Protection (WIOŚ) (inspections – ZZR every 3 years, ZDR every year, Art. 31(1) of the Act on the Inspection for Environmental Protection)

Penalties

Petty offences for failure to fulfil ZZR/ZDR obligations and for commissioning an establishment without the required opinions (Arts 354–355); strict civil liability (Art. 324).

Entry into force

01.10.2001

Application

provisions aligned with Directive 2012/18/EU

Key dates

1. 01.10.2026referral of draft UC146 for interministerial agreement (Seveso – POŚ and spatial planning)

Related acts

EUSeveso III Directive (major accidents)PLEnvironmental Protection Law – integrated permits, fees, penaltiesPLAct on the Inspection for Environmental Protection (inspections)

Act of 3 October 2008 on the provision of information on the environment and its protection, public participation in environmental protection and environmental impact assessments (ustawa o udostępnianiu informacji o środowisku i jego ochronie, udziale społeczeństwa w ochronie środowiska oraz o ocenach oddziaływania na środowisko)

Applies to: MiningSmeltingSemi-fabricationRecycling

Key obligations

• obtaining a decision on environmental conditions for projects that may have a significant effect on the environment (Art. 71(2))
• the decision is issued before the building permit and the licence for the extraction of minerals (Art. 72(1))
• impact assessment and report for projects always likely to have a significant effect or where such an obligation has been established (Art. 59(1))
• application for a building permit within 6 years (10 years where phased) from the date on which the decision becomes final (Art. 72(3)–(4))

Competent authority

Regional Directorate for Environmental Protection (RDOŚ), head of commune / mayor / city mayor (wójt/burmistrz/prezydent miasta), district head (starosta) (Art. 75)

Penalties

Suspension of the commissioning or use of a facility by the Regional Inspectorate of Environmental Protection (WIOŚ) where the requirements of the decision are not met (Art. 365(2) POŚ).

Entry into force

15.11.2008

Application

consolidated text as at 13.05.2026; subsequent amendments Dz.U. 2026 poz. 875 (in force 1.01.2027), 1097, 1157

Key dates

1. 22.05.2026publication of the consolidated text Dz.U. 2026 poz. 670
2. 01.01.2027entry into force of the amendments in Dz.U. 2026 poz. 875 (simplification of administrative procedures)

Related acts

EUEIA Directive (environmental impact assessment of projects)PLDraft POŚ amendment implementing IED 2.0 (UC99)PLEnvironmental Protection Law – integrated permits, fees, penalties

Act of 13 April 2007 on the prevention and remedying of environmental damage (ustawa o zapobieganiu szkodom w środowisku i ich naprawie)

Applies to: MiningSmeltingSemi-fabricationRecyclingScrap tradeWaste shipments

Key obligations

• preventive action without delay where there is an imminent threat of damage (Art. 9(1))
• where damage has occurred – limiting the damage and taking remedial action (Art. 9(2))
• notification without delay of the threat or damage to the Regional Directorate for Environmental Protection (RDOŚ) and the Regional Inspectorate of Environmental Protection (WIOŚ) (Art. 11(1))
• agreeing the conditions of remedial action with the RDOŚ (Art. 13(1))
• joint and several liability of several perpetrators and of the land holder with its knowledge (Art. 12(1)–(2))

Competent authority

Regional Director for Environmental Protection (RDOŚ) (Art. 7(1)); Regional Inspectorate of Environmental Protection (WIOŚ)

Penalties

Fine for failure to take preventive or remedial action and for failure to notify (Art. 28(1)–(2)); RDOŚ decision imposing an obligation to act (Art. 15(1)(2)).

Entry into force

30.04.2007

Application

from 30.04.2007

Related acts

EUEnvironmental Liability Directive (ELD)PLEnvironmental Protection Law – integrated permits, fees, penalties

Act of 17 July 2009 on the system for managing emissions of greenhouse gases and other substances (ustawa o systemie zarządzania emisjami gazów cieplarnianych i innych substancji)

Applies to: MiningSmeltingSemi-fabricationRecyclingProduct manufacturers

Key obligations

• report to the National Database for the previous year by the end of February (Art. 7(1))
• explanations or correction of the report within 14 days of a request from KOBiZE (Art. 8(2)–(3))
• correction of the report within 14 days after a check by the Regional Inspectorate of Environmental Protection (WIOŚ) (Art. 8(5)–(7))
• determination of the fee for emissions to air on the basis of the report to the National Database (Art. 285(3) POŚ)

Competent authority

National Centre for Emissions Management (KOBiZE) at the Institute of Environmental Protection (Arts 3–4); Regional Inspectorate of Environmental Protection (WIOŚ); in CBAM matters – Masovian WIOŚ, Director of the Revenue Administration Regional Office (IAS)

Penalties

KOBiZE may notify the WIOŚ of a failure to make a correction (Art. 8(4)); penalty for unreported CBAM embedded emissions – Masovian WIOŚ (Art. 54g).

Entry into force

18.09.2009

Application

consolidated text as at 24.03.2026; amendment Dz.U. 2026 poz. 1157 (in force 16.09.2026)

Key dates

1. 13.01.2026entry into force of the amendments in Dz.U. 2025 poz. 1863 (national CBAM procedures)
2. 28.02.2027report to the National Database for 2026 (Art. 7(1))

Related acts

PLEnvironmental Protection Law – integrated permits, fees, penaltiesEUIndustrial Emissions Portal Regulation (IEPR, replacing E-PRTR)

Act of 20 July 1991 on the Inspection for Environmental Protection (ustawa o Inspekcji Ochrony Środowiska)

Applies to: MiningSmeltingSemi-fabricationRecyclingScrap tradeWaste shipments

Key obligations

• enabling the inspector to carry out an inspection (Art. 10)
• informing the WIOŚ of compliance with a post-inspection order within the set deadline (Art. 12(2))
• inspection of undertakings in accordance with Chapter 5 of the Entrepreneurs’ Law, with exemptions for unscheduled inspections (Art. 9a)

Competent authority

Chief Inspectorate of Environmental Protection (GIOŚ), Regional Inspector for Environmental Protection

Penalties

Post-inspection orders and decisions, enforcement (Art. 12(1)); actions where offences under Arts 182, 183, 186 of the Criminal Code (kk) are suspected (Art. 10b). Frequency of IED inspections: 1–3 years (Art. 5a(4)).

Entry into force

29.10.1991

Application

amendments Dz.U. 2025 poz. 1863, Dz.U. 2026 poz. 1157

Key dates

1. 08.10.2026the Sejm passed the amendments in print No 3001 (objections to the inspection report within 7 days; competence of the WIOŚ in maritime areas)

Related acts

PLEnvironmental Protection Law – integrated permits, fees, penaltiesPLPOŚ – prevention of major industrial accidents (Seveso)PLDraft POŚ amendment implementing IED 2.0 (UC99)

Act of 20 July 2017 – Water Law (Prawo wodne)

Applies to: MiningSmeltingSemi-fabricationRecycling

Key obligations

• water-law permit for water services, including the discharge of waste water into waters or into the ground (Art. 35(3)(5), Art. 389(1))
• permit for the introduction into third-party sewerage systems of waste water containing particularly harmful substances (Art. 34(3), Art. 389(2))
• measurement of the quantity of water abstracted and of the quantity and quality of waste water, record of measurements (Art. 101(1))
• fees for water services for water abstraction and discharge of waste water (Art. 268(1)(1)–(2))

Competent authority

State Water Holding Polish Waters (Wody Polskie) – director of the Regional Water Management Authority (RZGW), for installations under Art. 378(2a) POŚ (Art. 397(3)); for IED installations, water conditions are set in the integrated permit

Penalties

Use of waters in excess of the conditions of the water-law or integrated permit – detention, restriction of liberty or a fine of PLN 1,000–7,500 (Art. 476(1)); failure to carry out measurements – Art. 477(4).

Entry into force

01.01.2018

Application

consolidated text of 17.09.2026; amendments Dz.U. 2026 poz. 1358 (in force 3.11.2026) and poz. 1156 (in force 1.01.2027)

Key dates

1. 03.11.2026entry into force of the amendment Dz.U. 2026 poz. 1358
2. 31.12.2026postponement of the measuring device obligation under Art. 36 to 1.01.2030 (Art. 552(1) as worded from 31.12.2026)
3. 01.01.2027entry into force of the amendment Dz.U. 2026 poz. 1156
4. 01.01.2030application of the requirement for devices measuring the quantity of water and waste water (Art. 552(1))

Related acts

PLEnvironmental Protection Law – integrated permits, fees, penaltiesEUIndustrial Emissions Directive (IED 2.0)

Draft Act amending the Act – Environmental Protection Law and certain other acts (list No UC99) (projekt ustawy o zmianie ustawy – Prawo ochrony środowiska oraz niektórych innych ustaw)

Applies to: MiningSmeltingSemi-fabricationRecyclingProduct manufacturers

Key obligations

• environmental management system for IED installations, submitted to the authority together with a summary (proposed Art. 208a(1) and (5) POŚ)
• EMS audit at least once every 3 years by an accredited body (proposed Art. 208a(7) POŚ)
• EMS and first audit by 1.07.2027 for installations subject to the obligation before 4.08.2024 (Art. 6(1)–(2) of the draft)
• transformation plan for 2030–2050 incorporated in the EMS (proposed Art. 208b(1)–(2) POŚ)
• in the application – analysis of the possibility of meeting the lower end of the BAT-AEL range (proposed Art. 208(2)(1)(h) POŚ)
• strict liability (Art. 435 § 1 of the Civil Code (kc)) for damage resulting from the operation of IED installations (proposed Art. 324a POŚ)

Competent authority

Minister of Climate and Environment (author of the draft); permitting authorities – Marshal of the Voivodeship (category I), district head (starosta) (category II), Regional Directorate for Environmental Protection (RDOŚ) (closed areas) – proposed Art. 378(2ac)

Penalties

The draft does not introduce a fine of at least 3% of turnover (Art. 79 IED); the explanatory memorandum states that the existing administrative and criminal penalties are sufficient.

Application

proposed entry into force 1.07.2026 (Art. 12 of the draft of 10.03.2026) – the date passed before adoption

Key dates

1. 16.03.2026referral of the draft for interministerial agreement, consultation and opinions
2. 01.07.2026expiry of the transposition deadline for Directive 2024/1785
3. 31.12.2026planned adoption of the draft by the Council of Ministers (Q4 2026 according to the list of work)
4. 01.07.2027proposed deadline for the EMS and the first audit (Art. 6(1)–(2) of the draft)

Related acts

EUIndustrial Emissions Directive (IED 2.0)PLEnvironmental Protection Law – integrated permits, fees, penaltiesPLAct on the Inspection for Environmental Protection (inspections)PLEIA Act – decision on environmental conditions

Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC

Applies to: SmeltingSemi-fabricationRecycling

Key obligations

• operation of installations listed in Annex I only under a greenhouse gas emissions permit (Art. 4, Art. 6)
• monitoring of emissions and annual report in accordance with Implementing Regulation (EU) 2018/2066 (Art. 14(3))
• verification of the report by 31 March; without a satisfactory verification, further transfers of allowances are prohibited (Art. 15)
• surrender of allowances corresponding to the emissions of the previous year by 30 September (Art. 12(3))
• allocation for CBAM goods (aluminium) reduced by the CBAM factor: 97.5% in 2026 … 14% in 2033, no allocation from 2034 (Art. 10a(1a))
• allocation reduced by 20% where the recommendations of the energy audit with a payback period of ≤ 3 years are not implemented (Art. 10a(1), third subparagraph)

Competent authority

KOBiZE (reports, allocation), authority competent to issue the integrated or emission permit (permit), authorities of the Inspection for Environmental Protection (penalties)

Penalties

Excess emissions penalty of EUR 100/t CO2e, indexed to the HICP; payment does not release from the surrender obligation; publication of the names of operators in breach (Art. 16(2)–(4))

Entry into force

25.10.2003

Application

Phase IV 2021–2030 (allocation period 2026–2030); CBAM factor from 2026; surrender by 30 September from 2024

Key dates

1. 01.01.2026start of the 2026–2030 allocation period; CBAM factor 97.5%
2. 29.06.2026publication of the revised benchmark values for 2026–2030 (Implementing Regulation (EU) 2026/1412)
3. 30.09.2026surrender of allowances for 2025 emissions
4. 31.03.2027verified emissions report for 2026
5. 01.01.2028CBAM factor 90%
6. 01.01.2030CBAM factor 51.5%
7. 01.01.2034no free allocation for the production of CBAM goods

Related acts

EUFree allocation (Delegated Regulation 2019/331) and benchmarks 2026–2030EUMonitoring and reporting of emissions (Implementing Regulation 2018/2066, MRR)EUCommission Guidelines – compensation for indirect emission costs (ETS post-2021)EUEU ETS review – proposal COM(2026) 616EUCBAM (Regulation 2023/956 as amended by Regulation 2025/2083)PLAct on the emission allowance trading systemEUEnergy Efficiency Directive (2023/1791, EED)

Commission Delegated Regulation (EU) 2019/331 of 19 December 2018 determining transitional Union-wide rules for harmonised free allocation of emission allowances pursuant to Article 10a of Directive 2003/87/EC of the European Parliament and of the Council

Applies to: SmeltingSemi-fabricationRecycling

Key obligations

• application for free allocation with a baseline data report and a monitoring methodology plan every 5 years (Art. 4(1)–(2))
• allocation reduced by 20% where energy audit recommendations are not implemented, with exceptions (e.g. payback > 3 years) (Art. 22a(1))
• procedure for implementing audit recommendations and demonstrating exceptions – documented and maintained (Art. 22a(2))
• climate-neutrality plan for sub-installations above the 80th percentile of emissions – otherwise a 20% reduction (Art. 22b(1))
• the 20% reduction under Arts 22a and 22b is applied only once per allocation period (Art. 22c)

Competent authority

KOBiZE (National Centre for Emissions Management), European Commission (allocation decisions)

Penalties

No penalties of its own; failures result in a reduction of the allocation (Arts 22a–22b); national penalties – Act on the greenhouse gas emission allowance trading system

Entry into force

28.02.2019

Application

allocation periods 2021–2025 and 2026–2030; conditionality (Arts 22a–22c) in the 2026–2030 period

Key dates

1. 30.05.2024deadline for applications for allocation for 2026–2030 and for climate-neutrality plans
2. 15.06.2026Commission Decision (EU) 2026/1312 on national implementation measures 2026–2030
3. 29.06.2026publication of Implementing Regulation (EU) 2026/1412 – benchmarks 2026–2030

Related acts

EUEU ETS Directive (2003/87/EC)EUMonitoring and reporting of emissions (Implementing Regulation 2018/2066, MRR)EUEU ETS review – proposal COM(2026) 616PLAct on the emission allowance trading systemEUEnergy Efficiency Directive (2023/1791, EED)PLAct on energy efficiency – energy audit of undertakings

Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012

Applies to: SmeltingSemi-fabricationRecycling

Key obligations

• monitoring plan with supporting documents (uncertainty assessment, risk assessment) for approval (Art. 12(1))
• notification of changes to the plan; significant changes require approval by the competent authority (Art. 15(1)–(2))
• verified annual emissions report by 31 March (Art. 68(1))
• improvement report on the methodology by 30 June: category A every 5 years, category B every 3 years, category C every 2 years (Art. 69(1))

Competent authority

authority competent to issue the permit (approval of the plan), KOBiZE (reports)

Penalties

National penalties – Act on the greenhouse gas emission allowance trading system (Art. 103(3), Art. 105)

Entry into force

01.01.2019

Application

from 2021-01-01

Key dates

1. 31.03.2027emissions report for 2026
2. 30.06.2027improvement reports (by category of installation)

Related acts

EUEU ETS Directive (2003/87/EC)PLAct on the emission allowance trading systemEUFree allocation (Delegated Regulation 2019/331) and benchmarks 2026–2030

Communication from the Commission – Guidelines on certain State aid measures in the context of the system for greenhouse gas emission allowance trading post-2021 (2020/C 317/04), as amended by Communications 2021/C 528/01 and C/2026/196

Applies to: SmeltingSemi-fabricationMining

Key obligations

• aid only for sectors listed in Annex I or demonstrated by EU data for ≥ 3 years verified by an independent expert (point 21)
• maximum aid intensity of 80% (Table 1) or 75% (Table 2 and added sectors) of indirect emission costs (point 27)
• condition: implementation of energy audit recommendations (payback ≤ 3 years) or investments ≥ 50% of the aid amount (point 55(a), (c), (d))
• CO2 emission factor for Poland for 2026–2030: 0.78 tCO2/MWh (Annex III)
• adaptation of national schemes by Member States by 30.06.2026 (point 69(a))

Competent authority

European Commission (approval of aid schemes); in PL – President of the Energy Regulatory Office (URE) (Act on the compensation scheme)

Penalties

Aid incompatible with the guidelines is subject to recovery under Art. 108 TFEU

Entry into force

25.09.2020

Application

indirect costs 2021–2030; amendments C/2026/196 – to costs from 1.01.2026 (new sectors – from 2025 costs)

Key dates

1. 01.01.2026application of the updated CO2 emission factors and geographic areas (Annex III)
2. 30.06.2026deadline for adapting national schemes to the amended guidelines
3. 31.12.2030end of the period covered by the guidelines

Related acts

EUEU ETS Directive (2003/87/EC)PLAct on the compensation scheme for energy-intensive sectorsEUEU ETS review – proposal COM(2026) 616

Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism

Applies to: Semi-fabricationProduct manufacturersSmelting

Key obligations

• import of CBAM goods only by an authorised CBAM declarant; de minimis exemption up to 50 t net mass per year (Art. 2a, Art. 4, Annex VII, point 1)
• application for status before import; submission by 31.03.2026 allowed imports to continue pending a decision (Art. 5(1), Art. 17(7a))
• CBAM declaration for the previous year by 30 September, the first in 2027 for 2026 (Art. 6(1))
• surrender of CBAM certificates by 30 September, the first in 2027 for 2026 (Art. 22(1))
• from 2027, at the end of each quarter, certificates in the account ≥ 50% of embedded emissions since the beginning of the year (Art. 22(2))

Competent authority

Director of the Revenue Administration Regional Office (IAS) in Poznań (authorised declarant status), KOBiZE (competent authority within the scope of the Act), customs authorities (PUESC)

Penalties

Failure to surrender – penalty equal to the EU ETS excess emissions penalty for each certificate; import without status – 3 to 5 times that penalty (Art. 26(1)–(2a))

Entry into force

17.05.2023

Application

transitional period 1.10.2023–31.12.2025; definitive period from 1.01.2026; sale of certificates from 1.02.2027

Key dates

1. 01.01.2026start of the definitive period
2. 31.03.2026deadline for the application for status allowing temporary continuation of imports
3. 04.01.2027publication of the certificate price for Q4 2026 (Q1–Q3: EUR 75.36 / 75.28 / 82.32)
4. 01.02.2027start of the sale of CBAM certificates
5. 30.09.2027first CBAM declaration and surrender of certificates for 2026
6. 01.01.2028proposed extension to downstream products (COM(2025) 989)

Related acts

PLCBAM implementing provisions (Act of 21.11.2025)EUEU ETS Directive (2003/87/EC)EUEU ETS review – proposal COM(2026) 616EUIndustrial Accelerator Act (IAA) – proposal

Directive (EU) 2023/1791 of the European Parliament and of the Council of 13 September 2023 on energy efficiency and amending Regulation (EU) 2023/955 (recast)

Applies to: MiningSmeltingSemi-fabricationRecyclingProduct manufacturers

Key obligations

• independently certified energy management system where average consumption is > 85 TJ/year (3 years), by 11.10.2027 (Art. 11(1))
• energy audit where consumption is > 10 TJ/year without an energy management system – the first by 11.10.2026, thereafter every 4 years (Art. 11(2))
• action plan based on the audit recommendations, submitted to the management (Art. 11(2), fourth subparagraph)
• publication of the action plans and of the rate of implementation of the recommendations in the annual report (Art. 11(2), fifth subparagraph)
• exemption from paragraphs 1–2 where there is an energy performance contract or a certified EMS with an audit in accordance with Annex VI (Art. 11(10)–(11))

Competent authority

in PL – President of the Energy Regulatory Office (URE) (energy audits of undertakings, under the Act of 20.05.2016)

Penalties

Penalties laid down by the Member States (Art. 32); in PL – Arts 39–40 of the Act on energy efficiency

Entry into force

10.10.2023

Application

transposition by 11.10.2025; first audit by 11.10.2026; energy management system by 11.10.2027

Key dates

1. 11.10.2025transposition deadline (Art. 36(1))
2. 11.10.2026first energy audit for undertakings > 10 TJ/year
3. 11.10.2027energy management system in undertakings > 85 TJ/year

Related acts

PLAct on energy efficiency – energy audit of undertakingsEUEU ETS Directive (2003/87/EC)EUFree allocation (Delegated Regulation 2019/331) and benchmarks 2026–2030

Proposal for a Directive of the European Parliament and of the Council amending Directive 2003/87/EC and Decision (EU) 2015/1814 as regards enhancing competitiveness and cost-effective decarbonisation

Applies to: SmeltingSemi-fabricationRecycling

Key obligations

• linear reduction factor of 3.7% in 2031–2035 and 1.7% from 2036 (Art. 1(12) – amendment of Art. 9)
• plan for decarbonisation investments in the EU by 30.09.2029, thereafter every 5 years (proposed Art. 10a(3b))
• allocation of 80% annually, 20% after verification of the implementation of investments; repayment in the case of relocation of activity outside the EU (Art. 10a(3c))
• CBAM factor: 91.5% in 2028, 59% in 2030, 15% in 2034–2037, 0% from 2038 (Art. 10a(1a))
• indirect cost compensation – Member States endeavour to spend ≤ 25% of auction revenues (Art. 10a(6))

Competent authority

European Parliament (ENVI, opinions of ITRE, TRAN), Council of the EU

Application

proposed: period 2031–2040; decarbonisation investment plan by 30.09.2029

Key dates

1. 17.07.2026adoption of the proposal by the Commission
2. 17.09.2026referral to the ENVI committee (first reading)
3. 14.12.2026indicative date of the plenary vote (OEIL forecast)
4. 30.09.2029proposed deadline for decarbonisation investment plans

Related acts

EUEU ETS Directive (2003/87/EC)EUFree allocation (Delegated Regulation 2019/331) and benchmarks 2026–2030EUCBAM (Regulation 2023/956 as amended by Regulation 2025/2083)EUCommission Guidelines – compensation for indirect emission costs (ETS post-2021)

Proposal for a Regulation of the European Parliament and of the Council establishing a framework for industrial acceleration (Industrial Accelerator Act), COM(2026) 100

Applies to: SmeltingSemi-fabricationProduct manufacturers

Key obligations

• Proposed requirement: 25% low-carbon and EU-origin aluminium in public procurement and support schemes from 1.01.2029 (Annex II)
• Acceleration areas for industrial activity, including the manufacture of basic metals (NACE division C24) – simplified permitting
• Conditions for foreign direct investment in the critical raw materials sector (Art. 17 of the proposal)

Competent authority

no national authorities indicated at the proposal stage

Application

proposed Annex II requirements from 1.01.2029

Key dates

1. 04.03.2026Commission proposal COM(2026) 100
2. 01.12.2026Planned vote in EP committees (INTA, ITRE, IMCO)
3. 01.01.2029Proposed application of the Annex II requirements (aluminium, steel)

Related acts

EUCBAM (Regulation 2023/956 as amended by Regulation 2025/2083)EUCritical Raw Materials Act (CRMA)

Act of 12 June 2015 on the greenhouse gas emission allowance trading system (ustawa o systemie handlu uprawnieniami do emisji gazów cieplarnianych)

Applies to: SmeltingSemi-fabricationRecycling

Key obligations

• operation of an installation permitted only after obtaining a permit; the monitoring plan is an annex to the permit (Art. 51, Art. 53, Art. 54(2))
• application for amendment of the permit within 30 days of the changes and, in the case of a significant change to the monitoring plan – before it is made (Art. 55)
• emissions report with the verification report to KOBiZE by 31 March, copy to the permitting authority (Art. 86(1))
• sub-installation activity level report with the verification report by 31 March (Art. 64(1))
• surrender of allowances (settlement of emissions) in the Union Registry by 30 September (Art. 92(1))
• improvement report on the monitoring methodology for approval (Art. 79(1))

Competent authority

authority competent to issue the integrated or emission permit (Art. 52(2)), KOBiZE, authorities of the Inspection for Environmental Protection – Regional Inspectorate of Environmental Protection (WIOŚ) (penalties, Art. 106)

Penalties

Failure to surrender: EUR 100/allowance (HICP indexation) (Art. 104); failure to submit the report on time PLN 50,000, 10% if submitted by 15 April (Art. 105); lack of permit PLN 50,000 (Art. 102)

Entry into force

09.09.2015

Application

from 2015-09-09; consolidated text as per the announcement of 7.11.2025

Key dates

1. 30.09.2026surrender of allowances for 2025
2. 31.03.2027emissions report and activity level report for 2026
3. 30.09.2027surrender of allowances for 2026

Related acts

EUEU ETS Directive (2003/87/EC)EUMonitoring and reporting of emissions (Implementing Regulation 2018/2066, MRR)EUFree allocation (Delegated Regulation 2019/331) and benchmarks 2026–2030PLCBAM implementing provisions (Act of 21.11.2025)PLAct on the compensation scheme for energy-intensive sectors

Act of 21 November 2025 amending the Act on the system for managing emissions of greenhouse gases and other substances and certain other acts (ustawa o zmianie ustawy o systemie zarządzania emisjami gazów cieplarnianych i innych substancji oraz niektórych innych ustaw)

Applies to: Semi-fabricationProduct manufacturersSmelting

Key obligations

• access to the CBAM registry after registration and authentication on PUESC (Art. 54a(1)–(3) of the Act on the emissions management system)
• application for authorised CBAM declarant status submitted via the CBAM registry (Art. 54b(3))
• the application is accompanied by a statement, under penalty of criminal liability, that the data are true (Art. 54b(4))
• correction of transitional-period CBAM reports at the request of KOBiZE (Art. 54e)

Competent authority

Director of the Revenue Administration Regional Office (IAS) in Poznań (status – Art. 54b(1), Regulation of the Minister of Finance and Economy, Dz.U. 2026 poz. 11), KOBiZE (Art. 3(2)(12)), Masovian Regional Inspectorate of Environmental Protection (WIOŚ) (penalties)

Penalties

For failure to submit or an incorrect transitional-period report: EUR 10–50/t of unreported emissions, HICP indexation; imposed by the Masovian WIOŚ (Art. 54g)

Entry into force

13.01.2026

Application

from 2026-01-13 (Art. 1(5) – from 2026-01-01)

Key dates

1. 13.01.2026entry into force of the Act and of the Regulation of the Minister of Finance and Economy designating the Director of the IAS in Poznań
2. 16.04.2026publication of the consolidated text of the Act on the emissions management system (Dz.U. 2026 poz. 526)
3. 30.09.2027first CBAM declaration and surrender of certificates for 2026 (Regulation 2023/956)

Related acts

EUCBAM (Regulation 2023/956 as amended by Regulation 2025/2083)PLAct on the emission allowance trading system

Act of 19 July 2019 on the compensation scheme for energy-intensive sectors and subsectors (ustawa o systemie rekompensat dla sektorów i podsektorów energochłonnych)

Applies to: SmeltingSemi-fabrication

Key obligations

• application to the President of the Energy Regulatory Office (URE) by 31 March of the year following the year for which compensation is granted (Art. 10(2))
• continuing production in the installation for 2 years after the year in which compensation is granted (Art. 12(1))
• undertaking subject to an audit: implementation of the audit recommendations (payback ≤ 3 years) or ≥ 30% of energy from renewable sources (Art. 12a(1)–(2))
• report on compliance with the obligation under Art. 12a to the President of URE by 31 December (Art. 12b(3))

Competent authority

President of the Energy Regulatory Office (URE) (decisions by 31 October, Art. 11(1)), minister responsible for the economy, Bank Gospodarstwa Krajowego (BGK) (Fund)

Penalties

Fine (President of URE) for false data – up to twice the undue compensation, for refusal of access to books and for failure to submit a report (Art. 26)

Entry into force

29.08.2019

Application

compensation for successive years until 2030; expenditure limits of the Fund for 2022–2031 (Art. 33(1a))

Key dates

1. 31.10.2026decisions of the President of URE on compensation for 2025
2. 31.12.2026report on compliance with the obligation under Art. 12a
3. 31.03.2027applications for compensation for 2026

Related acts

EUCommission Guidelines – compensation for indirect emission costs (ETS post-2021)PLAct on energy efficiency – energy audit of undertakingsPLAct on the emission allowance trading systemPLExcise duty – exemption for energy in metallurgical processes

Act of 20 May 2016 on energy efficiency (ustawa o efektywności energetycznej)

Applies to: MiningSmeltingSemi-fabricationRecyclingProduct manufacturers

Key obligations

• energy audit of the undertaking every 4 years – undertaking other than micro, small or medium-sized (Art. 36(1))
• exemption where there is an energy management system (Polish Standard, PN) or EMAS, provided that an audit has been carried out within it (Art. 36(2))
• the audit covers at least 90% of total energy consumption; data retained for 5 years (Art. 37(2)–(3))
• notification of the audit to the President of the Energy Regulatory Office (URE) within 30 days, no later than 31 December of the year of the obligation (Art. 38(1))

Competent authority

President of the Energy Regulatory Office (URE)

Penalties

Failure to carry out an audit – fine of up to 5% of revenue from the previous tax year, imposed by the President of URE (Art. 39(1)(7), Art. 40(1)(3))

Entry into force

01.10.2016

Application

from 2016-10-01; consolidated text as per the announcement of 22.05.2025

Key dates

1. 11.10.2025expiry of the transposition deadline for Directive (EU) 2023/1791
2. 11.10.2026deadline for the first audit under Art. 11(2) of Directive (EU) 2023/1791 (> 10 TJ)

Related acts

EUEnergy Efficiency Directive (2023/1791, EED)PLAct on the compensation scheme for energy-intensive sectorsEUFree allocation (Delegated Regulation 2019/331) and benchmarks 2026–2030

Act of 6 December 2008 on excise duty (ustawa o podatku akcyzowym)

Applies to: SmeltingSemi-fabricationRecycling

Key obligations

• exemption of electricity used for chemical reduction and in electrolytic, metallurgical and mineralogical processes (Art. 30(7a))
• condition: the electricity is used by an entity that is the taxpayer liable for excise duty on that electricity (Art. 30(7b)(1))
• the taxpayer submits returns and pays excise duty on electricity by the 25th day of the following month (Art. 24(1))
• exemption of coal and gas products used in metallurgical and electrolytic processes and for chemical reduction (Art. 31a(1)(7), Art. 31b(1)(4))

Competent authority

head of the tax office (excise duty on electricity), National Revenue Administration (KAS) authorities

Penalties

Failure to meet the conditions for exemption – obligation to pay excise duty at the rate of PLN 5.00/MWh (Art. 89(3)); liability under fiscal penal provisions

Entry into force

01.03.2009

Application

from 2009-03-01; consolidated text as at 10.03.2026

Key dates

1. 27.03.2026publication of the consolidated text (Dz.U. 2026 poz. 412)

Related acts

PLAct on the compensation scheme for energy-intensive sectors

Regulation (EC) No 1907/2006 of the European Parliament and of the Council of 18 December 2006 concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH), establishing a European Chemicals Agency, amending Directive 1999/45/EC and repealing Council Regulation (EEC) No 793/93 and Commission Regulation (EC) No 1488/94 as well as Council Directive 76/769/EEC and Commission Directives 91/155/EEC, 93/67/EEC, 93/105/EC and 2000/21/EC

Applies to: MiningSmeltingSemi-fabricationRecyclingScrap tradeProduct manufacturers

Key obligations

• registration of a substance manufactured or imported in quantities of ≥1 t/year; without registration, placing on the market is prohibited (Art. 5, Art. 6(1))
• exemption from registration of a recovered substance if it is the same as a registered substance and the recovering entity has the information from the safety data sheet (Art. 2(7)(d))
• ores, ore concentrates and minerals not chemically modified are exempt from registration (Art. 2(7)(b) in conjunction with Annex V, point 7)
• provision to the recipient of a safety data sheet for a hazardous substance or mixture, PBT/vPvB or SVHC (Art. 31(1), Annex II)
• information on SVHC >0.1% w/w in an article for the recipient and, at the request of a consumer, within 45 days (Art. 33(1)–(2))
• compliance with the Annex XVII restrictions, inter alia entry 63 – lead in PVC <0.1% w/w from 29.11.2024, with derogations (Art. 67(1))

Competent authority

President of the Bureau for Chemical Substances; supervision: State Sanitary Inspection, Inspection for Environmental Protection, National Labour Inspectorate (PIP), Trade Inspection (Art. 29 of the Act on chemical substances and their mixtures)

Penalties

Penalties laid down by the Member State (Art. 126 REACH); in PL, inter alia, a fine of up to PLN 200,000 for lack of registration (Art. 49(1)), up to 2 years’ imprisonment for breach of Annex XVII (Art. 36(2)) – Act on chemical substances and their mixtures

Entry into force

01.06.2007

Application

from 1.06.2007; Titles II, III, V–VII from 1.06.2008 (Art. 141); Annex XVII restrictions – according to the dates of the individual entries

Key dates

1. 29.11.2024Annex XVII, entry 63, paragraph 15 – lead in PVC articles <0.1% w/w (Regulation (EU) 2023/923)
2. 28.05.2026recovered rigid PVC from the applications in point 18(a)–(d) – only for new articles of those categories
3. 28.05.2028review by the Commission of the derogation for recovered PVC (Annex XVII, entry 63, paragraph 18)
4. 28.05.2033end of derogations: recovered rigid PVC <1.5% Pb and PVC-silica separators in lead-acid batteries

Related acts

EUCLP – classification, labelling and packaging (lead Repr. 1A)PLAct on chemical substances and their mixturesEUPOPs Regulation – persistent organic pollutants

Regulation (EC) No 1272/2008 of the European Parliament and of the Council of 16 December 2008 on classification, labelling and packaging of substances and mixtures, amending and repealing Directives 67/548/EEC and 1999/45/EC, and amending Regulation (EC) No 1907/2006

Applies to: MiningSmeltingSemi-fabricationRecyclingScrap tradeProduct manufacturers

Key obligations

• classification of substances and mixtures before placing on the market by the manufacturer, importer and downstream user (Art. 4(1))
• application of the harmonised classification in Annex VI, Part 3 – massive lead 082-014-00-7: Repr. 1A, Lact., Aquatic Chronic 1, M=10 (Art. 4(3))
• lead powder <1 mm (082-013-00-1): Repr. 1A, Lact., Aquatic Acute 1 (M=10), Chronic 1 (M=100); SCL H360D ≥0.03% (Annex VI, Part 3)
• labelling of hazardous substances in accordance with Title III before placing on the market (Art. 4(4), Art. 17)
• copper [specific surface area >0.67 mm²/mg]: Aquatic Acute 1/Chronic 1; massive silver: Repr. 2, STOT RE 2 – from 1.05.2026 (Annex VI, Part 3)
• retention of the information used for classification for at least 10 years (Art. 49(1))

Competent authority

President of the Bureau for Chemical Substances; supervision: State Sanitary Inspection, Trade Inspection (Titles III and IV in trade), National Labour Inspectorate (PIP) and Inspection for Environmental Protection (IOŚ) within their competence (Art. 29 of the Act on chemical substances and their mixtures)

Penalties

In PL a fine, inter alia, for placing on the market without classification (Art. 41) and without labelling (Art. 44) – Act on chemical substances and their mixtures; penalties laid down by the Member State (Art. 47 CLP)

Entry into force

20.01.2009

Application

in force; harmonised classifications (Annex VI, Part 3) according to the ATP dates: 21st ATP from 1.09.2025, 22nd ATP from 1.05.2026

Key dates

1. 01.09.2025application of the 21st ATP (Delegated Regulation (EU) 2024/197) – inter alia new environmental classification of massive lead and lead powder
2. 01.05.2026application of the 22nd ATP (Delegated Regulation (EU) 2024/2564) – silver (massive, powder, nano) and copper
3. 01.07.2026first stage of application of Regulation (EU) 2024/2865 (see eu-clp-2024-2865)
4. 01.02.2027application of the 23rd ATP (Delegated Regulation (EU) 2025/1222)

Related acts

EUCLP amendment 2024/2865 – labels, new classification rulesEUREACH – registration, safety data sheets, restrictions, authorisationsEUCMRD – carcinogens, mutagens and reprotoxic substancesPLAct on chemical substances and their mixtures

Regulation (EU) 2024/2865 of the European Parliament and of the Council of 23 October 2024 amending Regulation (EC) No 1272/2008 on classification, labelling and packaging of substances and mixtures

Applies to: SmeltingSemi-fabricationRecyclingProduct manufacturers

Key obligations

• from 1.07.2026: classification of substances containing more than one constituent according to the new rules (Art. 5(3) CLP, Art. 1(4) of Regulation 2024/2865)
• from 1.07.2026: label firmly affixed, legible and compliant with the format requirements (Art. 31(1) CLP, Art. 1(15)(a)–(b))
• option of digital labelling alongside physical labelling (Art. 34a CLP, Art. 1(17))
• from 1.01.2027: new information requirements for appointed bodies responsible for emergency health response (Art. 45 CLP, Art. 1(24)(b) and (d))
• from 1.01.2028: deadlines for updating labels, advertising and distance sales offers (Arts 30, 48, 48a CLP)

Competent authority

President of the Bureau for Chemical Substances; supervision: State Sanitary Inspection, Trade Inspection

Penalties

As for CLP – Arts 41–48 of the Act on chemical substances and their mixtures (fine)

Entry into force

10.12.2024

Application

in stages: 1.07.2026, 1.01.2027, 1.01.2028 (Art. 2(2)–(3a) as worded by Regulation (EU) 2025/2439)

Key dates

1. 10.12.2024entry into force of Regulation (EU) 2024/2865
2. 01.07.2026application of, inter alia, Art. 1(3)(b), (4)–(7), (12)(a), (13), (15)(a)–(b), (17), (18), (22), (23)
3. 01.01.2027application of Art. 1(1), (9), (24)(b) and (d) and Annex IV
4. 01.01.2028application of Art. 1(14), (15)(c), (26), (27) (updating of labels, advertising, distance sales)

Related acts

EUCLP – classification, labelling and packaging (lead Repr. 1A)PLAct on chemical substances and their mixtures

Regulation (EU) 2019/1021 of the European Parliament and of the Council of 20 June 2019 on persistent organic pollutants (recast)

Applies to: SmeltingRecyclingScrap tradeWaste shipments

Key obligations

• prohibition of the production, placing on the market and use of substances listed in Annex I, including in articles (Art. 3(1))
• avoidance of contamination of waste with substances listed in Annex IV by waste producers and holders (Art. 7(1))
• waste containing POPs above the Annex IV thresholds – disposal or recovery ensuring the destruction of the POPs, in accordance with Annex V, Part 1 (Art. 7(2))
• minimisation of unintentional releases (PCDD/F, PCB, HCB) from thermal processes – inventories and action plans of the Member States (Art. 6)

Competent authority

Inspection for Environmental Protection (supervision of waste management)

Penalties

Penalties laid down by the Member State (Art. 14)

Entry into force

15.07.2019

Application

in force; Annexes IV and V as worded by Regulation (EU) 2022/2400 from 10.06.2023

Key dates

1. 10.06.2023application of the lowered thresholds in Annexes IV and V (Regulation (EU) 2022/2400), inter alia PCDD/F and PBDE
2. 30.06.2026Delegated Regulation (EU) 2026/1423 – listing of chlorpyrifos (latest amendment in EUR-Lex)

Related acts

EUREACH – registration, safety data sheets, restrictions, authorisations

Directive 2004/37/EC of the European Parliament and of the Council of 29 April 2004 on the protection of workers from the risks related to exposure to carcinogens, mutagens or reprotoxic substances at work

Applies to: MiningSmeltingSemi-fabricationRecycling

Key obligations

• replacement of a CMR agent by a less hazardous one where technically possible (Art. 4(1))
• closed system and, where not possible, exposure as low as possible and not exceeding the OELs in Annex III (Art. 5(2)–(4))
• OEL (mg/m³): As 0.01 (copper from 11.07.2023), Cd 0.001 (until 11.07.2027 0.004), Ni compounds 0.05/0.01, Cr(VI) 0.005, Pb 0.03 (Annex III)
• information and training of workers, periodically and when the risk changes (Art. 11)
• health surveillance before exposure and periodically, with the possibility of continuation after exposure has ended (Art. 14)
• retention of the list of exposed workers and records: CM ≥40 years, reprotoxic ≥5 years after the end of exposure (Art. 15(1)–(1a))

Competent authority

In PL: State Sanitary Inspection, National Labour Inspectorate (through national provisions)

Penalties

Directive – penalties in national provisions (in PL Art. 283 § 1 of the Labour Code: fine of PLN 2,000–60,000)

Entry into force

20.05.2004

Application

through national provisions (in PL: Labour Code Art. 222, Regulation of the Minister of Health Dz.U. 2024 poz. 1126, maximum admissible concentrations (NDS) – Dz.U. 2018 poz. 1286, as amended)

Key dates

1. 18.01.2025OEL for nickel compounds: 0.01 (respirable) and 0.05 mg/m³ (inhalable) – Directive (EU) 2022/431
2. 09.04.2026transposition deadline for Directive (EU) 2024/869 – lead OEL 0.03 mg/m³, BLV 30 µg/100 ml
3. 11.07.2026end of the transitional beryllium OEL of 0.0006 mg/m³
4. 11.07.2027end of the transitional cadmium OEL of 0.004 mg/m³
5. 01.01.2029lead BLV 15 µg/100 ml

Related acts

EUDirective 2024/869 – lead (OEL, BLV) and diisocyanatesEUDirective 2022/431 – reprotoxic substances, nickel compounds, lead into the CMRDEUCMRD 6 – cobalt, PAHs, isoprene, 1,4-dioxane, welding fumesEUDirective 98/24/EC – chemical agents at workPLLabour Code – chemical agents and CMR (Arts 221, 222, 227)PLRegulation of the Minister of Health – CMR agents in the working environment (registers)PLRegulation on NDS and NDN (lead 0.03 mg/m³)EUCLP – classification, labelling and packaging (lead Repr. 1A)

Directive (EU) 2024/869 of the European Parliament and of the Council of 13 March 2024 amending Directive 2004/37/EC of the European Parliament and of the Council and Council Directive 98/24/EC as regards the limit values for lead and its inorganic compounds and for diisocyanates

Applies to: SmeltingSemi-fabricationRecyclingProduct manufacturers

Key obligations

• OEL for lead and its inorganic compounds 0.03 mg/m³ (inhalable fraction, TWA 8 h), without a transitional value (Annex III to Directive 2004/37)
• biological monitoring of PbB by AAS or an equivalent method; BLV 30 µg/100 ml until 31.12.2028 (Annex IIIa, points 1.1–1.1.1)
• from 1.01.2029 BLV 15 µg/100 ml; a worker with PbB of 15–30 resulting from exposure before 9.04.2026 – may work where there is a downward trend (Annex IIIa, point 1.1.2)
• medical surveillance where exposure is >0.015 mg/m³ (TWA 40 h) or PbB >9 µg/100 ml; women of childbearing age >4.5 µg/100 ml (Annex IIIa, point 1.2)
• diisocyanates (NCO): 0.006 mg/m³, STEL 0.012; until 31.12.2028 0.01/0.02 mg/m³ (Annex I to Directive 98/24/EC)

Competent authority

In PL: State Sanitary Inspection, National Labour Inspectorate; physician providing preventive health care

Penalties

Through national provisions (in PL Art. 283 § 1 of the Labour Code)

Entry into force

08.04.2024

Application

transposition by 9.04.2026 (Art. 3); BLV 30 µg/100 ml until 31.12.2028, 15 µg/100 ml from 1.01.2029

Key dates

1. 08.04.2024entry into force of the Directive
2. 09.04.2026transposition deadline; EU guidelines on health surveillance and biological monitoring (Art. 18a(11))
3. 31.12.2028end of the BLV of 30 µg/100 ml and of the transitional values for diisocyanates
4. 01.01.2029lead BLV 15 µg/100 ml
5. 09.04.2029evaluation of the limit values for lead by the Commission (Art. 18a(10))

Related acts

EUCMRD – carcinogens, mutagens and reprotoxic substancesEUDirective 98/24/EC – chemical agents at workPLRegulation on NDS and NDN (lead 0.03 mg/m³)PLRegulation of the Minister of Health – OHS and chemical agents (PbB 30/15)PLRegulation on medical examinations of employees (lead – § 13a)

Directive (EU) 2022/431 of the European Parliament and of the Council of 9 March 2022 amending Directive 2004/37/EC on the protection of workers from the risks related to exposure to carcinogens or mutagens at work

Applies to: SmeltingSemi-fabricationRecycling

Key obligations

• reprotoxic substances of category 1A/1B covered by all CMRD obligations (Art. 1(1)–(4) – amendment of Arts 1–3 of Directive 2004/37)
• nickel compounds: OEL 0.01 mg/m³ (respirable) and 0.05 mg/m³ (inhalable) from 18.01.2025; until 17.01.2025 0.1 mg/m³ inhalable (Annex III)
• acrylonitrile: 1 mg/m³, STEL 4 mg/m³ from 5.04.2026; benzene 0.66 mg/m³ (0.2 ppm) from 5.04.2026 (Annex III)
• training adapted to new or changed risks (Art. 11(1) of Directive 2004/37 as amended by Directive 2022/431)

Competent authority

In PL: State Sanitary Inspection, National Labour Inspectorate

Penalties

Through national provisions (Art. 283 § 1 of the Labour Code)

Entry into force

05.04.2022

Application

transposition by 5.04.2024 (Art. 2); nickel OEL from 18.01.2025; acrylonitrile from 5.04.2026

Key dates

1. 05.04.2024transposition deadline
2. 18.01.2025OEL for nickel compounds 0.01/0.05 mg/m³
3. 05.04.2026OEL for acrylonitrile and target OEL for benzene

Related acts

EUCMRD – carcinogens, mutagens and reprotoxic substancesPLRegulation on NDS and NDN (lead 0.03 mg/m³)

Council Directive 98/24/EC of 7 April 1998 on the protection of the health and safety of workers from the risks related to chemical agents at work (fourteenth individual Directive within the meaning of Article 16(1) of Directive 89/391/EEC)

Applies to: MiningSmeltingSemi-fabricationRecyclingScrap trade

Key obligations

• determination of the presence of hazardous chemical agents and risk assessment, taking into account safety data sheets (Art. 4)
• elimination or reduction of risk to a minimum, primarily by substitution (Art. 6(1)–(2))
• arrangements to deal with accidents, incidents and emergencies (Art. 7)
• information and training of workers (Art. 8)
• health surveillance of workers where the risk assessment indicates a risk (Art. 10)

Competent authority

In PL: National Labour Inspectorate, State Sanitary Inspection

Penalties

Through national provisions (Art. 283 § 1 of the Labour Code)

Entry into force

25.05.1998

Application

transposition by 5.05.2001 (Art. 14); in PL Regulation of the Minister of Health of 30.12.2004 (Dz.U. 2025 poz. 836, consolidated text)

Key dates

1. 08.04.2024amendment by Directive (EU) 2024/869 – deletion of the values for lead (Annexes I–II), inclusion of diisocyanates
2. 31.12.2028end of the transitional values for diisocyanates (0.01/0.02 mg/m³ NCO)

Related acts

EUDirective 2024/869 – lead (OEL, BLV) and diisocyanatesPLRegulation of the Minister of Health – OHS and chemical agents (PbB 30/15)EUCMRD – carcinogens, mutagens and reprotoxic substancesPLLabour Code – chemical agents and CMR (Arts 221, 222, 227)

Directive of the European Parliament and of the Council amending Directive 2004/37/EC as regards the addition of substances and the setting of limit values in Annexes I, III and IIIa thereto (COM(2025) 418)

Applies to: SmeltingSemi-fabricationRecyclingProduct manufacturers

Key obligations

• cobalt and inorganic compounds: 0.01 mg/m³ (inhalable) and 0.0025 mg/m³ (respirable); skin and respiratory sensitisation notation (Annex III)
• cobalt: for 6 years from entry into force 0.02 mg/m³ (inhalable) and 0.0042 mg/m³ (respirable) (Annex III, transitional measures column)
• PAHs (as benzo[a]pyrene) 0.00007 mg/m³; for 7 years 0.00014, inter alia for aluminium producers and other NF metallurgical processes (Annex III)
• work involving exposure to welding fumes containing CMR substances of category 1A/1B as a carcinogenic process (Annex I, point 9)
• isoprene 8.5 mg/m³ (3 ppm); 1,4-dioxane 7.3 mg/m³, STEL 73 mg/m³ (Annex III)

Competent authority

In PL after transposition: State Sanitary Inspection, National Labour Inspectorate

Penalties

Through national provisions after transposition

Application

transposition within 2 years of entry into force (Art. 2); cobalt – transitional values 6 years, PAHs – 7 years

Key dates

1. 18.07.2025Commission proposal COM(2025) 418
2. 06.10.2026EP position at first reading (T10-0321/2026)
3. 19.10.2026adoption of the act by the Council
4. 21.10.2026signature of the act; publication in the OJ expected

Related acts

EUCMRD – carcinogens, mutagens and reprotoxic substancesPLRegulation on NDS and NDN (lead 0.03 mg/m³)PLRegulation of the Minister of Health – CMR agents in the working environment (registers)

Act of 25 February 2011 on chemical substances and their mixtures (ustawa o substancjach chemicznych i ich mieszaninach)

Applies to: MiningSmeltingSemi-fabricationRecyclingScrap tradeProduct manufacturers

Key obligations

• labelling of containers, tanks, pipelines and storage sites of hazardous substances (Art. 21(1))
• keeping and continuously updating an inventory of hazardous substances and mixtures (Art. 25)
• submission to ECHA of information on SVHC >0.1% in an article in the Agency’s format (Art. 25a)
• compliance with a decision of the President of the Bureau suspending production or placing on the market in the event of a serious risk (Art. 27(1))

Competent authority

President of the Bureau for Chemical Substances (Arts 5, 12); supervision: State Sanitary Inspection (PIS), Inspection for Environmental Protection (IOŚ), National Labour Inspectorate (PIP), Trade Inspection and other authorities listed in Art. 29

Penalties

Fine of up to PLN 200,000 for lack of registration (Art. 49(1)), up to PLN 50,000 for failure to update the registration (Art. 49(2)); up to 2 years’ imprisonment for breach of Annex XVII REACH (Art. 36(2)); up to one year – Annex XIV (Art. 37)

Entry into force

08.04.2011

Application

in force; latest consolidated text – announcement of 22.07.2022 (Dz.U. 2022 poz. 1816)

Key dates

1. 19.08.2020amendment Dz.U. 2020 poz. 1337 enters into force – the Inspector for Chemical Substances replaced by the President of the Bureau
2. 29.08.2022publication of the consolidated text Dz.U. 2022 poz. 1816

Related acts

EUREACH – registration, safety data sheets, restrictions, authorisationsEUCLP – classification, labelling and packaging (lead Repr. 1A)EUCLP amendment 2024/2865 – labels, new classification rules

Act of 26 June 1974 – Labour Code (Kodeks pracy) (Section X – occupational health and safety)

Applies to: MiningSmeltingSemi-fabricationRecyclingScrap trade

Key obligations

• prohibition on using hazardous substances without an up-to-date inventory, safety data sheets and appropriate packaging (Art. 221 § 2)
• replacement of CMR substances with less harmful ones or other measures reducing exposure (Art. 222 § 1)
• register of work involving CMR agents and register of workers employed in such work (Art. 222 § 2)
• tests and measurements of harmful agents at the employer’s expense, recording and making available of results (Art. 227 § 1(2))
• prohibition on using materials and processes without determining their harmfulness (Art. 220 § 1)

Competent authority

National Labour Inspectorate; State Sanitary Inspection (occupational hygiene conditions)

Penalties

Petty offence: fine of PLN 2,000 to 60,000 for failure to comply with occupational health and safety rules (Art. 283 § 1)

Entry into force

01.01.1975

Application

in force; consolidated text – announcement of 1.09.2026

Key dates

1. 24.09.2026publication of the consolidated text Dz.U. 2026 poz. 1245

Related acts

PLRegulation of the Minister of Health – CMR agents in the working environment (registers)PLRegulation on NDS and NDN (lead 0.03 mg/m³)PLRegulation of the Minister of Health – tests and measurements of harmful agentsEUCMRD – carcinogens, mutagens and reprotoxic substancesEUDirective 98/24/EC – chemical agents at work

Regulation of the Minister of Family, Labour and Social Policy of 12 June 2018 on the maximum admissible concentrations and intensities of agents harmful to health in the working environment (rozporządzenie w sprawie najwyższych dopuszczalnych stężeń i natężeń czynników szkodliwych dla zdrowia w środowisku pracy)

Applies to: MiningSmeltingSemi-fabricationRecycling

Key obligations

• lead and inorganic compounds (as Pb), inhalable fraction: NDS 0.03 mg/m³, ‘non-threshold reprotoxic substance’ (Annex 1, item 449)
• until 8.04.2026 lead NDS 0.05 mg/m³ (§ 2(1)(3) of the Regulation Dz.U. 2026 poz. 447)
• NDS (mg/m³): arsenic 0.01 (item 29), cadmium 0.001 (item 319), cobalt 0.02 (item 328), beryllium 0.0002 (item 47) – Annex 1
• nickel compounds 0.05 (inhalable) and 0.01 (respirable) mg/m³ (item 583); nickel metal 0.25 mg/m³ (item 407) – Annex 1
• diisocyanates (NCO) 0.006, short-term NDS (NDSCh) 0.012 mg/m³; until 31.12.2028 0.01/0.02 (item 177; § 2(2) of the Regulation Dz.U. 2026 poz. 447)
• underground mining and tunnelling – transitional NDS for nitrogen monoxide until 21.08.2029 (§ 4 as worded by Dz.U. 2026 poz. 1211)

Competent authority

National Labour Inspectorate, State Sanitary Inspection

Penalties

Art. 283 § 1 of the Labour Code – fine of PLN 2,000 to 60,000

Entry into force

21.08.2018

Application

Annex 1 as worded by Dz.U. 2026 poz. 447 from 2.04.2026; lead NDS 0.03 mg/m³ from 9.04.2026

Key dates

1. 18.01.2025NDS for nickel compounds 0.05/0.01 mg/m³ (until 17.01.2025 0.1 mg/m³ inhalable – § 2(1) Dz.U. 2024 poz. 1017)
2. 02.04.2026entry into force of Dz.U. 2026 poz. 447 – new Annex 1
3. 09.04.2026lead NDS 0.03 mg/m³; diisocyanates expressed as NCO
4. 15.09.2026Dz.U. 2026 poz. 1211 enters into force (with effect from 22.08.2026) – extension of § 4 until 21.08.2029
5. 31.12.2028end of the transitional NDS for diisocyanates (0.01/0.02 mg/m³)

Related acts

EUDirective 2024/869 – lead (OEL, BLV) and diisocyanatesEUDirective 2022/431 – reprotoxic substances, nickel compounds, lead into the CMRDEUCMRD 6 – cobalt, PAHs, isoprene, 1,4-dioxane, welding fumesPLLabour Code – chemical agents and CMR (Arts 221, 222, 227)PLRegulation of the Minister of Health – tests and measurements of harmful agentsEUCMRD – carcinogens, mutagens and reprotoxic substances

Regulation of the Minister of Health of 26 July 2024 on chemical substances, their mixtures, agents or technological processes with carcinogenic, mutagenic or reprotoxic effects in the working environment (rozporządzenie w sprawie substancji chemicznych, ich mieszanin, czynników lub procesów technologicznych o działaniu rakotwórczym, mutagennym lub reprotoksycznym w środowisku pracy)

Applies to: MiningSmeltingSemi-fabricationRecycling

Key obligations

• CMR measurements in accordance with the provisions of Art. 227 § 2 of the Labour Code (KP), methods for early detection of exposure in the event of accidents (§ 4(1))
• closed system and, where not possible, exposure as low as possible (§ 4(2)–(3))
• register of work involving CMR (processes, substances, workstations, number of workers ≤0.1 NDS and others, by sex) (§ 6(1))
• information to the State Voivodeship Sanitary Inspector (PWIS) and the District Labour Inspectorate (OIP) without delay after the start of activity and annually by 15 January (§ 6(2), Annex 2)
• register of workers with PESEL number (§ 7); retention: CM 40 years, reprotoxic 5 years after the end of exposure (§ 8(1))
• periodic training and information on risks, including the additional risk of tobacco smoking (§ 11)

Competent authority

State Voivodeship Sanitary Inspector; District Labour Inspector; central register – Institute of Occupational Medicine in Łódź (§ 6(3))

Penalties

Art. 283 § 1 of the Labour Code – fine of PLN 2,000 to 60,000

Entry into force

28.07.2024

Application

from 28.07.2024 (§ 17); replaced the Regulation of the Minister of Health of 24.07.2012 (Dz.U. 2024 poz. 156)

Key dates

1. 28.07.2024entry into force; registers under the 2012 Regulation become registers under the new Regulation (§ 16)
2. 15.01.2027annual CMR information for 2026 to the PWIS and the OIP (§ 6(2))

Related acts

PLLabour Code – chemical agents and CMR (Arts 221, 222, 227)EUCMRD – carcinogens, mutagens and reprotoxic substancesPLRegulation of the Minister of Health – tests and measurements of harmful agentsEUCMRD 6 – cobalt, PAHs, isoprene, 1,4-dioxane, welding fumes

Regulation of the Minister of Health of 30 December 2004 on occupational health and safety related to the presence of chemical agents in the workplace (rozporządzenie w sprawie bezpieczeństwa i higieny pracy związanej z występowaniem w miejscu pracy czynników chemicznych)

Applies to: SmeltingSemi-fabricationRecycling

Key obligations

• determination of the presence of a hazardous chemical agent and documented risk assessment (§ 2, § 3(1))
• reassessment of the risk upon a change in composition, process or medical knowledge and at the request of the physician (§ 4)
• elimination or reduction of risk to a minimum (§ 6(1))
• mandatory biological monitoring of PbB by AAS or an equivalent method where there is exposure to lead (§ 13(1))
• permissible PbB: 30 µg/100 ml until 31.12.2028 (§ 13a), 15 µg/100 ml from 1.01.2029 (§ 13(2))
• recommendation: PbB of women of childbearing age ≤4.5 µg/100 ml (§ 13(3) – ‘it is recommended’)

Competent authority

National Labour Inspectorate, State Sanitary Inspection

Penalties

Art. 283 § 1 of the Labour Code – fine of PLN 2,000 to 60,000

Entry into force

02.02.2005

Application

§ 13a (PbB 30 µg/100 ml) from 28.05.2026 to 31.12.2028; § 13(2) (15 µg/100 ml) from 1.01.2029

Key dates

1. 27.05.2026last day of application of the lead admissible biological concentration (DSB) of 50 µg/100 ml
2. 28.05.2026entry into force of Dz.U. 2026 poz. 694 – PbB 30 µg/100 ml
3. 01.01.2029PbB 15 µg/100 ml (§ 2 of the Regulation Dz.U. 2026 poz. 694)

Related acts

EUDirective 98/24/EC – chemical agents at workEUDirective 2024/869 – lead (OEL, BLV) and diisocyanatesPLRegulation on medical examinations of employees (lead – § 13a)

Regulation of the Minister of Health and Social Welfare of 30 May 1996 on medical examinations of employees, the scope of preventive health care for employees and medical certificates issued for the purposes provided for in the Labour Code (rozporządzenie w sprawie przeprowadzania badań lekarskich pracowników, zakresu profilaktycznej opieki zdrowotnej nad pracownikami oraz orzeczeń lekarskich wydawanych do celów przewidzianych w Kodeksie pracy)

Applies to: SmeltingSemi-fabricationRecycling

Key obligations

• preventive examinations where lead in air is >0.015 mg/m³ (TWA 40 h) or PbB >9 µg/100 ml (§ 13a(3))
• preventive examinations of female workers of childbearing age with PbB >4.5 µg/100 ml (§ 13a(4))
• until 31.12.2028 PbB of 30–70 µg/100 ml resulting from exposure before 9.04.2026: regular examinations; work permitted where there is a downward trend (§ 2(2) Dz.U. 2026 poz. 726)
• from 1.01.2029 PbB of 15–30 µg/100 ml resulting from exposure before 9.04.2026: regular examinations; work permitted where there is a downward trend (§ 13a(1)–(2))

Competent authority

Physician providing preventive health care; National Labour Inspectorate

Penalties

Art. 283 § 1 of the Labour Code – fine of PLN 2,000 to 60,000

Entry into force

26.07.1996

Application

§ 13a from 4.06.2026; value of 15 µg/100 ml from 1.01.2029

Key dates

1. 17.04.2026Dz.U. 2026 poz. 456 enters into force – inter alia individual recommendations, certificates in electronic form
2. 04.06.2026Dz.U. 2026 poz. 726 enters into force – § 13a (lead)
3. 01.01.2029PbB limit value 15 µg/100 ml (§ 13a(1))

Related acts

PLRegulation of the Minister of Health – OHS and chemical agents (PbB 30/15)EUDirective 2024/869 – lead (OEL, BLV) and diisocyanates

Regulation of the Minister of Health of 2 February 2011 on tests and measurements of agents harmful to health in the working environment (rozporządzenie w sprawie badań i pomiarów czynników szkodliwych dla zdrowia w środowisku pracy)

Applies to: MiningSmeltingSemi-fabricationRecycling

Key obligations

• measurements of a harmful agent no later than 30 days after the start of activity (§ 3)
• CMR and reprotoxic: every 6 months at >0.1–0.5 NDS, every 3 months at >0.5 NDS (§ 6(1))
• other chemical agents and dusts: every 2 years at >0.1–0.5 NDS, every year at >0.5 NDS (§ 4)
• measurements each time after a change in the process, equipment or working conditions (§ 14)
• measurements only by accredited laboratories (§ 15(1)); results retained for 3 years, register and record card (§§ 17–18)

Competent authority

State Sanitary Inspection, National Labour Inspectorate

Penalties

Art. 283 § 1 of the Labour Code – fine of PLN 2,000 to 60,000

Entry into force

03.03.2011

Application

in force; from 28.07.2024 the frequency applicable to CMR also applies to reprotoxic substances (Dz.U. 2024 poz. 1110)

Key dates

1. 28.07.2024Dz.U. 2024 poz. 1110 – reprotoxic substances made subject to the frequency under § 6
2. 16.07.2025publication of the consolidated text Dz.U. 2025 poz. 949

Related acts

PLLabour Code – chemical agents and CMR (Arts 221, 222, 227)PLRegulation on NDS and NDN (lead 0.03 mg/m³)PLRegulation of the Minister of Health – CMR agents in the working environment (registers)

Regulation (EU) 2024/1252 of the European Parliament and of the Council of 11 April 2024 establishing a framework for ensuring a secure and sustainable supply of critical raw materials and amending Regulations (EU) No 168/2013, (EU) 2018/858, (EU) 2018/1724 and (EU) 2019/1020

Applies to: MiningSmeltingSemi-fabricationRecyclingProduct manufacturers

Key obligations

• Application by the project promoter for recognition of an extraction, processing or recycling project as strategic – with a permitting schedule and a plan for public acceptance (Arts 6 and 7)
• Permit-granting process for strategic projects: max. 27 months (extraction) and 15 months (processing or recycling only) (Art. 11(1))
• Large companies identified by the Member State: risk assessment of the strategic raw materials supply chain at least every 3 years (Art. 24(1) and (2))
• Operators of extractive waste facilities: study of the potential for recovery of critical raw materials by 24.11.2026 (Art. 27(1) and (3))
• Persons placing on the market products incorporating permanent magnets > 0.2 kg: public information on the share of recycled Nd, Dy, Pr, Tb, B, Sm, Ni, Co (Art. 29(1))
• Member States: national circularity programmes – collection and treatment of waste, including scrap, with potential for recovery of critical raw materials (Art. 26(1))

Competent authority

European Commission (recognition of strategic projects, monitoring); in PL the national authorities and the national single point of contact are to be designated in the draft Act on ensuring the national economy’s access to raw materials (UC83, applicant: Minister of Climate and Environment)

Penalties

Member States lay down rules on penalties by 24.11.2026 – effective, proportionate and dissuasive (Art. 47); in PL penalty provisions in draft UC83.

Entry into force

23.05.2024

Application

from 2024-05-23; Arts 40 and 41 (compliance and market surveillance – permanent magnets) from 2028-05-24 (Art. 49(2))

Key dates

1. 23.05.2024entry into force of the Regulation
2. 24.05.2025deadline for the identification of large companies by Member States (Art. 24(1))
3. 24.11.2026deadline for the study on the recovery of critical raw materials from extractive waste (Art. 27(3)) and for the rules on penalties (Art. 47)
4. 24.05.2027earliest date for the publication of information on recycled content in permanent magnets (Art. 29(1))
5. 24.05.2028application of Arts 40 and 41; deadline for the evaluation of the Regulation by the Commission (Art. 48(1))

Related acts

PLGeological and Mining LawPLTax on the extraction of certain minerals (copper, silver)EUBatteries RegulationEUEnd-of-Life Vehicles Regulation (ELVR)EUEcodesign for Sustainable Products Regulation (ESPR)EUIndustrial Accelerator Act (IAA) – proposal

Regulation (EU) 2017/821 of the European Parliament and of the Council of 17 May 2017 laying down supply chain due diligence obligations for Union importers of tin, tantalum and tungsten, their ores, and gold originating from conflict-affected and high-risk areas

Applies to: SmeltingSemi-fabricationScrap trade

Key obligations

• Adoption and public communication of a supply chain policy consistent with the OECD guidance, and a management and traceability system (Art. 4)
• Identification and assessment of risks in the supply chain and implementation of a risk response strategy (Art. 5)
• Due diligence audit carried out by an independent third party (Art. 6(1))
• Making audit results available to competent authorities and information to purchasers; annual public report on due diligence (Art. 7(1)–(3))
• The obligations apply to importers above the import volume thresholds in Annex I; they do not apply to recycled metals, except for Art. 7(4) (Art. 1(3) and (6))
• Keeping documentation demonstrating compliance with the obligations, including audit results (Art. 3(1))

Competent authority

Head of the National Revenue Administration (KAS) – ex post checks of Union importers (Art. 2(1)(8a), Art. 14(1)(7a) and Arts 94ze–94zi of the Act on the KAS)

Penalties

In the Regulation – notice of remedial action (Art. 16(3)); in PL a fine of PLN 1,000–500,000 imposed by the Head of the KAS (Art. 94zi(2) of the Act on the KAS).

Entry into force

08.06.2017

Application

from 2017-07-09; importers’ obligations (Arts 3–7, 11, 16(3)) from 2021-01-01 (Art. 20(3))

Key dates

1. 01.01.2021application of the due diligence obligations of Union importers (Art. 20(3))
2. 25.06.2024entry into force of the provisions of the Act on the KAS on ex post checks (Dz.U. 2024 poz. 850)

Related acts

PLAct on the KAS – authority for conflict mineralsEUCorporate Sustainability Due Diligence Directive (CSDDD)EUBatteries Regulation

Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859

Applies to: MiningSmeltingSemi-fabricationRecyclingScrap tradeProduct manufacturers

Key obligations

• Scope: EU companies with > 5,000 employees and > EUR 1.5 billion worldwide net turnover; non-EU companies – > EUR 1.5 billion turnover in the EU (Art. 2(1) and (2))
• Identification of impacts on the basis of a scoping of general risk areas and reasonably available information, followed by an in-depth assessment (Art. 8(2)(a) and (b))
• Requests for information to business partners with < 5,000 employees only where the information cannot reasonably be obtained by other means (Art. 8(2a)(a))
• Prevention of potential and bringing to an end of actual adverse impacts, including action plans and contractual assurances (Arts 10 and 11)
• Notification mechanism and complaints procedure; monitoring of the effectiveness of measures; annual statement (Arts 14–16)
• Obligation to adopt a climate transition plan repealed (Art. 22 repealed by Directive 2026/470)

Competent authority

Supervisory authority designated by the Member State (Art. 24(1)); deadline for communicating the authority’s details to the Commission – 26.07.2028 (Art. 24(7))

Penalties

Pecuniary penalties – maximum limit of 3% of worldwide net turnover (for groups – consolidated) (Art. 27(4)); civil liability under national law, right to full compensation (Art. 29(2)).

Entry into force

25.07.2024

Application

transposition by 2028-07-26; application to all companies in scope from 2029-07-26; reporting (Art. 16) for financial years starting on or after 2030-01-01 (Art. 37(1) as worded by Directive 2026/470)

Key dates

1. 17.04.2025entry into force of the ‘stop-the-clock’ Directive 2025/794 (postponement of deadlines)
2. 18.03.2026entry into force of the Omnibus I Directive 2026/470 (new thresholds, repeal of Art. 22, 3% cap on penalties)
3. 26.07.2027deadline for Commission guidelines on due diligence and model contractual clauses (Art. 18, Art. 19(3))
4. 26.07.2028transposition deadline (Art. 37(1))
5. 26.07.2029application of national provisions to all companies in scope
6. 01.01.2030reporting under Art. 16 – for financial years starting on or after this date

Related acts

EU‘Stop-the-clock’ Directive (CSRD/CSDDD)EUConflict minerals (3TG)EUBatteries Regulation

Act of 9 June 2011 – Geological and Mining Law (Prawo geologiczne i górnicze)

Applies to: Mining

Key obligations

• Extraction of minerals requires a licence (Art. 21(1)(2)); for metal ores and other minerals under Art. 10(1) it is granted by the minister responsible for the environment (Art. 22(1)(2))
• Deposits of metal ores (except bog iron ores) and of native metals are covered by the mining ownership of the State Treasury (Art. 10(1))
• The operations plan is prepared by the undertaking separately for each mining plant (Art. 108(1)); it is approved by the mining supervision authority by decision (Art. 108(11))
• Extraction fee – product of the rate set out in the annex and the quantity of mineral extracted (Art. 134); half-yearly settlement, payment to the municipality and the National Fund for Environmental Protection and Water Management (NFOŚiGW) (Art. 137)

Competent authority

Minister responsible for the environment (licences); directors of district mining offices and the President of the State Mining Authority (WUG) (supervision, operations plan, penalties)

Penalties

Fine imposed by the President of the WUG (Art. 175); increased fee for activity without a licence (Art. 140); extraction without a licence – detention or a fine (Art. 177), in the case of considerable damage up to 3 years’ imprisonment (Art. 176).

Entry into force

01.01.2012

Application

in force; consolidated text published on 22.01.2026

Key dates

1. 29.07.2025entry into force of the amendment (Dz.U. 2025 poz. 1023) – President of the WUG as the authority for Regulation (EU) 2024/1787 (methane)
2. 22.01.2026publication of the consolidated text (Dz.U. 2026 poz. 69)

Related acts

EUCritical Raw Materials Act (CRMA)PLTax on the extraction of certain minerals (copper, silver)

Act of 2 March 2012 on the tax on the extraction of certain minerals (ustawa o podatku od wydobycia niektórych kopalin)

Applies to: Mining

Key obligations

• Tax base: quantity of copper and silver in the concentrate produced or, where there is no concentrate, in the run-of-mine ore (Art. 6(1) and (2))
• Cu rate where the price is > PLN 15,000/t: [0.033·C + (0.001·C)^2.5]·0.85, max. PLN 16,000/t; Ag analogously, max. PLN 2,100/kg (Art. 7(2) and (4))
• Transitionally: coefficient 0.74 in 2026 and 0.68 in 2027–2028 instead of 0.85 (Art. 22b)
• Deduction of 40% of qualifying capital expenditure (incurred from 1.01.2026), limited to 30% of the tax for the month (Art. 10b(1) and (6))
• Return and payment of the tax for each month by the 25th day of the following month, exclusively electronically (Art. 14(1) and (1a))

Competent authority

Head of the tax office and director of the Revenue Administration Regional Office (Art. 11(1)); minister responsible for public finance – announcements of average prices by the 15th day of the month (Art. 8(1))

Penalties

The Act does not provide for specific penalties; the provisions of the Tax Ordinance and the Fiscal Penal Code apply.

Entry into force

18.04.2012

Application

in force; amendment Dz.U. 2025 poz. 1804 applicable from 2026-01-01

Key dates

1. 01.01.2026entry into force of the amendment Dz.U. 2025 poz. 1804: deduction of expenditure (Arts 10b, 10c), coefficient 0.74 (Art. 22b), repeal of Art. 8a
2. 02.04.2026publication of the consolidated text (Dz.U. 2026 poz. 454)
3. 01.01.2027coefficient 0.68 in the rate formula for copper and silver (until 31.12.2028)
4. 01.01.2029return to the coefficient of 0.85; expenditure from 2026–2028 deducted for the first time from the tax for January 2029 (Art. 5(2) of the amending Act)

Related acts

PLGeological and Mining LawEUCritical Raw Materials Act (CRMA)

Act of 16 November 2016 on the National Revenue Administration (ustawa o Krajowej Administracji Skarbowej) (as regards the implementation of Regulation (EU) 2017/821)

Applies to: SmeltingSemi-fabricationScrap trade

Key obligations

• Submission, within 30 days of a request, of documents demonstrating compliance with the obligations under Arts 4–7 of Regulation 2017/821 (Art. 94ze)
• In the event of an infringement: remedial action plan within 30 days, implementation within 90 days, documents confirming implementation within 15 days (Art. 94zf(1) and (2))
• The Head of the KAS performs the tasks under Regulation 2017/821, including ex post checks (Art. 2(1)(8a), Art. 14(1)(7a))

Competent authority

Head of the National Revenue Administration (KAS)

Penalties

Fine of PLN 1,000 to 500,000 for failure to submit documents or a plan or failure to implement remedial action, by decision of the Head of the KAS (Art. 94zi(1) and (2)).

Entry into force

01.03.2017

Application

provisions concerning Regulation 2017/821 from 2024-06-25 (Dz.U. 2024 poz. 850)

Key dates

1. 25.06.2024entry into force of the Act of 9.05.2024 (Dz.U. 2024 poz. 850) – ex post checks of 3TG importers
2. 18.08.2025publication of the consolidated text (Dz.U. 2025 poz. 1131)

Related acts

EUConflict minerals (3TG)

Regulation (EU) 2023/1542 of the European Parliament and of the Council of 12 July 2023 concerning batteries and waste batteries, amending Directive 2008/98/EC and Regulation (EU) 2019/1020 and repealing Directive 2006/66/EC

Applies to: SmeltingRecyclingProduct manufacturersWaste shipments

Key obligations

• From 18.08.2031 minimum recycled content in active material: 16% Co, 85% Pb, 6% Li, 6% Ni; from 18.08.2036: 26%, 85%, 12%, 15% (Art. 8(2) and (3))
• Due diligence concerning Co, natural graphite, Li, Ni – application postponed to 18.08.2027 (Art. 48(1) as worded by Regulation 2025/1561)
• Recycling efficiency: lead-acid 75% by 2025 and 80% by 2030, lithium-based 65% and 70% (Art. 71(2), Annex XII, Part B)
• Recovery of materials: Co, Cu, Pb, Ni – 90% by the end of 2027 and 95% by the end of 2031; Li – 50% and 80% (Art. 71(2), Annex XII, Part C)
• Battery passport for LMT batteries, industrial batteries > 2 kWh and electric vehicle batteries from 18.02.2027 (Art. 77(1))
• Extended producer responsibility – registration and financing of the collection and treatment of waste batteries (Arts 55 and 56)

Competent authority

In PL: the market surveillance authority and the competent authority for waste batteries are to be designated in the draft Act on batteries and waste batteries (UC107); until then – Act on batteries and accumulators (Marshal of the Voivodeship, Regional Inspectorate of Environmental Protection (WIOŚ))

Penalties

Member States were to lay down rules on penalties by 18.08.2025 (Art. 93); in PL – penalties under the Act on batteries and accumulators until the new Act enters into force.

Entry into force

17.08.2023

Application

from 2024-02-18, in stages: due diligence from 2027-08-18, battery passport from 2027-02-18, recycled content from 2031-08-18

Key dates

1. 18.02.2024start of application of the Regulation
2. 31.12.2025recycling efficiency targets (lead-acid 75%, lithium-based 65%)
3. 26.07.2026deadline for Commission guidelines on due diligence (Art. 48(5) as amended)
4. 18.02.2027battery passport (Art. 77)
5. 18.08.2027due diligence obligations (Art. 48(1) as amended by Regulation 2025/1561)
6. 31.12.2027material recovery targets: Co, Cu, Pb, Ni 90%, Li 50%
7. 18.08.2031minimum recycled content of Co, Pb, Li, Ni (Art. 8(2))
8. 31.12.2031material recovery targets: Co, Cu, Pb, Ni 95%, Li 80%

Related acts

PLAct on batteries and accumulatorsEUEnd-of-Life Vehicles Regulation (ELVR)EUCritical Raw Materials Act (CRMA)EUCorporate Sustainability Due Diligence Directive (CSDDD)EUConflict minerals (3TG)EUEcodesign for Sustainable Products Regulation (ESPR)

Directive 2012/19/EU of the European Parliament and of the Council of 4 July 2012 on waste electrical and electronic equipment (WEEE)

Applies to: RecyclingScrap tradeProduct manufacturersWaste shipments

Key obligations

• Minimum collection rate of 65% of the average weight of EEE placed on the market in the 3 preceding years or 85% of WEEE generated (Art. 7(1), second subparagraph)
• Proper treatment: removal of all fluids and selective treatment in accordance with Annex VII; treatment establishments holding a permit (Art. 8(2), Art. 9)
• Achievement of the targets for recovery and for preparing for re-use and recycling by category (Art. 11(1), Annex V)
• Financing by producers of the collection, treatment and recovery of WEEE from private households (Art. 12(1) as worded by Directive 2024/884)
• Registration of producers in the national register and reporting (Art. 16)

Competent authority

In PL: Marshal of the Voivodeship (BDO register), Regional Inspector for Environmental Protection, minister responsible for climate – under the Act on WEEE (ustawa o ZSEE)

Penalties

Member States lay down effective, proportionate and dissuasive penalties (Art. 22).

Entry into force

13.08.2012

Application

in force; amendment by Directive (EU) 2024/884 – transposition by 2025-10-09

Key dates

1. 09.10.2025transposition deadline for Directive (EU) 2024/884 (Art. 2)
2. 31.12.2026deadline for the Commission’s evaluation and any amending proposal (Art. 24a)

Related acts

PLAct on waste electrical and electronic equipmentEURoHS Directive (restriction of hazardous substances in EEE)

Directive 2000/53/EC of the European Parliament and of the Council of 18 September 2000 on end-of-life vehicles

Applies to: RecyclingScrap tradeProduct manufacturers

Key obligations

• Prohibition of lead, mercury, cadmium and hexavalent chromium in materials and components of vehicles, with the exemptions in Annex II (Art. 4(2)) – applicable until 31.08.2032
• Treatment at permitted establishments, including removal of hazardous substances before further treatment (Art. 6(3))
• Targets of 95% for reuse and recovery and 85% for reuse and recycling by average weight per vehicle (Art. 7(2))

Competent authority

In PL – under the Act on the recycling of end-of-life vehicles (Marshal of the Voivodeship, Regional Inspectorate of Environmental Protection (WIOŚ))

Penalties

Under national provisions – Act on the recycling of end-of-life vehicles.

Entry into force

21.10.2000

Application

until 2028-08-31; repealed with effect from 2028-09-01, selected provisions applicable transitionally until 2029–2032 (Art. 57 of Regulation 2026/1738)

Key dates

1. 13.08.2026points 5a, 5b(i)–(ii) and 16 of Annex II cease to apply (Art. 57(1)(a) of Regulation 2026/1738)
2. 01.09.2028the Directive is repealed
3. 31.08.2032end of application of Art. 4(2) and Annex II

Related acts

EUEnd-of-Life Vehicles Regulation (ELVR)PLAct on the recycling of end-of-life vehicles

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

Applies to: Semi-fabricationRecyclingProduct manufacturers

Key obligations

• All packaging recyclable; from 1.01.2030 only grades A–C, from 1.01.2038 – A or B (Art. 6(1)–(3))
• Harmonised label on material composition from 12.08.2028 or 24 months after the implementing act (Art. 12(1))
• Extended producer responsibility for packaging made available for the first time in a Member State (Art. 45(1))
• Deposit return systems: separate collection of at least 90% of metal containers and plastic bottles up to 3 l by 1.01.2029 (Art. 50(1))
• Recycling targets for aluminium packaging waste: 50% by 31.12.2025 and 60% by 31.12.2030 (Art. 52(1)(b) and (d))

Competent authority

In PL: minister responsible for climate, Marshal of the Voivodeship (BDO register, product fee), Regional Inspector for Environmental Protection; national authorities for the PPWR – draft Act on packaging and packaging waste (UC100)

Penalties

Member States lay down rules on penalties by 12.02.2027; for infringements of Arts 24–29 – administrative fines (Art. 68(1) and (2)).

Entry into force

11.02.2025

Application

from 2026-08-12 (Art. 71); Art. 67(5) from 2029-02-12; design requirements in stages 2028–2038

Key dates

1. 12.08.2026start of application of the Regulation
2. 12.02.2027deadline for national rules on penalties (Art. 68(1))
3. 12.08.2028harmonised labelling of packaging (Art. 12(1))
4. 01.01.2029deposit return systems – 90% collection of cans and bottles up to 3 l (Art. 50(1))
5. 01.01.2030packaging only in recyclability grades A–C (Art. 6(3))
6. 31.12.2030recycling target for aluminium packaging 60% (Art. 52(1)(d))

Related acts

PLAct on packaging management (deposit return system)

Regulation (EU) 2024/1781 of the European Parliament and of the Council of 13 June 2024 establishing a framework for the setting of ecodesign requirements for sustainable products, amending Directive (EU) 2020/1828 and Regulation (EU) 2023/1542 and repealing Directive 2009/125/EC

Applies to: SmeltingSemi-fabricationProduct manufacturers

Key obligations

• Ecodesign requirements laid down in delegated acts for product groups, inter alia recycled content and recyclability (Art. 4(1), Art. 5(1))
• Placing on the market only with a digital product passport where required by the delegated act (Art. 9(1))
• First working plan by 19.04.2025 with priority given to iron and steel, aluminium (Art. 18(5)(a) and (b))
• From 19.07.2026 prohibition on the destruction of unsold consumer products listed in Annex VII (large enterprises) (Art. 25(1))
• Annual disclosure of the number and weight of unsold consumer products discarded (Art. 24(1))

Competent authority

European Commission (delegated acts); in PL market surveillance authorities under the Act on conformity assessment and market surveillance systems

Penalties

Member States lay down effective, proportionate and dissuasive penalties (Art. 74(1)).

Entry into force

18.07.2024

Application

from 2024-07-18; product requirements – from the dates in the delegated acts (Art. 4); prohibition on the destruction of unsold products listed in Annex VII from 2026-07-19

Key dates

1. 16.04.2025adoption of the ESPR and Energy Labelling working plan 2025–2030, COM(2025) 187
2. 19.07.2026prohibition on the destruction of unsold apparel and footwear (Annex VII) – large enterprises (Art. 25(1))
3. 19.07.2030prohibition on destruction – medium-sized enterprises (Art. 25(1))

Related acts

EUCritical Raw Materials Act (CRMA)EUEnd-of-Life Vehicles Regulation (ELVR)EUBatteries Regulation

Directive 2011/65/EU of the European Parliament and of the Council of 8 June 2011 on the restriction of the use of certain hazardous substances in electrical and electronic equipment (recast)

Applies to: SmeltingSemi-fabricationProduct manufacturers

Key obligations

• EEE placed on the market must not contain the substances listed in Annex II above the maximum concentrations (Pb 0.1%, Cd 0.01% by weight) (Art. 4(1))
• Copper alloy up to 4% Pb – exemption 6c expires on 30.06.2027 (Annex III, point 6c as worded by Delegated Directive 2025/2364)
• Aluminium up to 0.4% Pb – exemption 6b expires on 11.06.2027; 6b-I (Pb from recycled Al scrap) – 11.12.2026 for categories 1–7 and 10 (Annex III)
• Steel for machining and galvanised steel up to 0.35% Pb – exemption 6a expires on 11.12.2026; 6a-I and 6a-II – 30.06.2027 (Annex III)

Competent authority

In PL – market surveillance authorities (inter alia the Inspection for Environmental Protection) under the national provisions implementing the Directive

Penalties

Member States lay down penalties (Art. 23).

Entry into force

21.07.2011

Application

in force; new wording of exemptions 6a–6c (Delegated Directive (EU) 2025/2364) applicable from 2026-07-01

Key dates

1. 01.07.2026application of the new exemptions for lead in steel, aluminium and copper (Delegated Directive 2025/2364, Art. 2)
2. 11.12.2026expiry of exemptions 6a and 6b-I (categories 1–7, 10)
3. 11.06.2027expiry of exemptions 6b and 6b-II (categories 1–7, 10)
4. 30.06.2027expiry of exemptions 6a-I, 6a-II, 6b-III and 6c (copper alloy up to 4% Pb)

Related acts

EUWEEE Directive (waste electrical and electronic equipment)PLAct on waste electrical and electronic equipment

Regulation (EU) 2026/1738 of the European Parliament and of the Council of 8 July 2026 on circularity requirements for vehicle design and on management of end-of-life vehicles, amending Regulations (EU) No 168/2013, (EU) 2018/858, (EU) 2019/1020 and (EU) 2023/1542 and repealing Directives 2000/53/EC and 2005/64/EC

Applies to: RecyclingScrap tradeSemi-fabricationProduct manufacturersWaste shipments

Key obligations

• From 1.09.2029 acceptance for shredding only of vehicles depolluted and with parts removed, with a certificate of destruction (Art. 27(1))
• From 1.09.2029 mandatory removal of the parts and components listed in Annex VIII, Part C before shredding or compacting (Art. 29(1))
• Delegated act on the minimum share of recycled aluminium in vehicles by 30.09.2028; feasibility study by 30.09.2027 (Art. 6(8))
• New vehicle types from 1.09.2032: min. 15% plastic recycled from post-consumer waste, from 1.09.2036 – 25% (Art. 6(1))
• From 1.09.2029 extended producer responsibility for vehicle producers (Art. 16(1)); targets of 95% recovery and 85% recycling from 1.01.2030 (Art. 33(1))
• From 1.09.2029 prohibition on landfilling shredder fractions exceeding the limit values in Annex VIII, Part G (Art. 34)

Competent authority

Competent authority for the management of end-of-life vehicles and authority for exports of used vehicles – designated by the Member State (Arts 14 and 38)

Penalties

Member States lay down rules on penalties by 1.09.2029 – effective, proportionate and dissuasive (Art. 49).

Entry into force

13.08.2026

Application

from 2028-09-01 (Art. 59(2)); selected provisions from 2026-09-14, Art. 53 from 2026-08-13, Art. 55 from 2032-09-01

Key dates

1. 13.08.2026entry into force; application of Art. 53 (amendment of Annex I to Regulation 2023/1542)
2. 30.09.2027feasibility study on the minimum share of recycled steel and aluminium (Art. 6(7) and (8))
3. 01.09.2028start of application; Directive 2000/53/EC repealed (Art. 57(1))
4. 30.09.2028delegated acts: minimum share of recycled steel and aluminium (Art. 6(7) and (8))
5. 01.09.2029EPR, shredding and removal requirements, prohibition on landfilling fractions (Arts 16, 27, 29, 34); deadline for rules on penalties (Art. 49)
6. 14.08.2030recycled material from facilities in third countries counted towards the targets (Art. 6(4))
7. 01.09.203215% recycled plastic in new vehicle types (Art. 6(1))

Related acts

EUDirective 2000/53/EC on end-of-life vehiclesPLAct on the recycling of end-of-life vehiclesEUBatteries RegulationEUCritical Raw Materials Act (CRMA)EUEcodesign for Sustainable Products Regulation (ESPR)

Act of 11 September 2015 on waste electrical and electronic equipment (ustawa o zużytym sprzęcie elektrycznym i elektronicznym)

Applies to: RecyclingScrap tradeProduct manufacturers

Key obligations

• Person placing equipment on the market: minimum annual collection rate of 65% of the average annual weight of equipment placed on the market (Art. 20(1)(2))
• Person placing equipment on the market: rates of recovery and of preparing for re-use and recycling by equipment group, e.g. 85% and 80% for groups 1 and 4 (Art. 21(1) and (2))
• Organisation and financing of the take-back and treatment of WEEE from private households (Art. 18(1))
• Distributor: take-back free of charge of WEEE of the same type at the point of sale and the place of delivery (Art. 37(1) and (2))
• Treatment plant and recycler: certificates concerning WEEE and confirming recycling in BDO (Art. 53(1), Art. 55(1))

Competent authority

Marshal of the Voivodeship (BDO register, financial security), Regional Inspector for Environmental Protection (penalties – Art. 93(1)), Regional Inspector of Trade Inspection (Art. 93(2)), minister responsible for climate

Penalties

Administrative fines of PLN 10,000 to 1,000,000 depending on the infringement (Arts 91–92); imposed by the Regional Inspectorate of Environmental Protection (WIOŚ) or the Regional Inspectorate of Trade Inspection (WIIH) (Art. 93).

Entry into force

01.01.2016

Application

in force

Key dates

1. 15.04.2024publication of the consolidated text (Dz.U. 2024 poz. 573)
2. 18.02.2027entry into force of the amendment made by the Act of 23.01.2026 (Dz.U. 2026 poz. 176)

Related acts

EUWEEE Directive (waste electrical and electronic equipment)EURoHS Directive (restriction of hazardous substances in EEE)

Act of 24 April 2009 on batteries and accumulators (ustawa o bateriach i akumulatorach)

Applies to: SmeltingRecyclingProduct manufacturers

Key obligations

• Person placing on the market: organisation and financing of the collection, treatment, recycling and disposal of waste batteries (Art. 27(1))
• Person placing portable batteries on the market: achieving the collection rates set out in the regulation (Art. 33(1))
• Recycling: efficiency of at least 65% by weight for waste lead-acid batteries, with the highest possible degree of lead recycling (Art. 15(1)(1))
• Records of the type and weight of batteries placed on the market and reporting (Art. 34(1) and (2))

Competent authority

Marshal of the Voivodeship (BDO register, reports), Regional Inspector for Environmental Protection (penalties – Art. 103(1))

Penalties

Fines of PLN 500 to PLN 1,000,000 depending on the infringement (Arts 97–102); imposed by the Regional Inspectorate of Environmental Protection (WIOŚ) (Art. 103(1)).

Entry into force

12.06.2009

Application

in force to the extent not inconsistent with Regulation (EU) 2023/1542; until repealed by the new Act

Key dates

1. 23.06.2025publication of the consolidated text (Dz.U. 2025 poz. 809)

Related acts

EUBatteries Regulation

Act of 20 January 2005 on the recycling of end-of-life vehicles (ustawa o recyklingu pojazdów wycofanych z eksploatacji)

Applies to: RecyclingScrap tradeProduct manufacturers

Key obligations

• Person placing a vehicle on the market: collection network – at least 3 dismantling stations or collection points in each voivodeship, including 1 station (Art. 11(1))
• Dismantling station: acceptance of every end-of-life vehicle bearing identification features (Art. 23(1))
• Dismantling station: recovery rate of 95% and recycling rate of 85% of the weight of vehicles accepted per year (Art. 28(1))
• Shredder operator: safe shredding of waste from vehicles; entry in the BDO register (Art. 37(1) and (1a))

Competent authority

Marshal of the Voivodeship (decisions for dismantling stations – Art. 40(1)), district head (starosta) (collection points), Regional Inspector for Environmental Protection (penalties)

Penalties

Fine of PLN 15,000 to 500,000 for dismantling outside a dismantling station (Art. 53a(1)), imposed by the Regional Inspectorate of Environmental Protection (WIOŚ); petty offences (Arts 44–53).

Entry into force

14.03.2005

Application

in force; from 2028-09-01 requires alignment with Regulation (EU) 2026/1738

Key dates

1. 20.11.2020publication of the consolidated text (Dz.U. 2020 poz. 2056)
2. 01.09.2028start of application of Regulation (EU) 2026/1738 – need to align the Act

Related acts

EUEnd-of-Life Vehicles Regulation (ELVR)EUDirective 2000/53/EC on end-of-life vehicles

Act of 13 June 2013 on the management of packaging and packaging waste (ustawa o gospodarce opakowaniami i odpadami opakowaniowymi)

Applies to: Semi-fabricationRecyclingProduct manufacturers

Key obligations

• Person placing packaged products on the market: recycling of packaging waste; for aluminium a rate of 60% in 2030 (Art. 17(1), Annex 1, item 3)
• Person placing beverages on the market: separate collection of metal cans up to 1 l in the deposit return system – 77% in 2025–2028, 90% from 2029 (Art. 21a(1), Annex 1a)
• Retail units: participation in the deposit return system – charging the deposit and, in shops > 200 m², also refunding the deposit and collecting packaging (Art. 44(1) and (2))
• Product fee where the rates are not achieved; settlement at the end of the year (Art. 34(1) and (2))
• Reusable glass bottles: joining the system of a representative entity voluntary until 31.12.2028 (Art. 40h(2a))

Competent authority

Minister responsible for climate (permits for representative entities), Marshal of the Voivodeship (BDO register, product fee – Art. 37), Regional Inspector for Environmental Protection (penalties – Art. 58(1)), Regional Inspectorate of Trade Inspection (WIIH) (Art. 58(2))

Penalties

Fines of PLN 10,000 to 1,000,000 depending on the infringement (Arts 56–57); imposed by the Regional Inspectorate of Environmental Protection (WIOŚ) or the WIIH (Art. 58).

Entry into force

01.01.2014

Application

in force; deposit return system from 2025-10-01

Key dates

1. 01.10.2025launch of the deposit return system (Art. 8(15ba) of the Act; Art. 10 of the Act of 21.11.2024, Dz.U. 2024 poz. 1911)
2. 18.02.2026entry into force of the Act of 9.01.2026 (Dz.U. 2026 poz. 174) – reusable glass bottles outside the system
3. 08.05.2026publication of the consolidated text (Dz.U. 2026 poz. 619)
4. 12.08.2026application of Regulation (EU) 2025/40 (PPWR) – precedence of directly applicable provisions
5. 01.01.2029separate collection rate in the deposit return system 90%

Related acts

EUPackaging and Packaging Waste Regulation (PPWR)

Council Regulation (EU) No 833/2014 of 31 July 2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

Applies to: MiningSmeltingSemi-fabricationRecyclingScrap tradeProduct manufacturers

Key obligations

• Prohibition on purchasing, importing or transferring into the EU goods listed in Annex XXI originating in or exported from Russia, inter alia CN 7408, 7601, 7604–7608 (Art. 3i(1))
• From 24.04.2026 the prohibition also covers CN 7401–7404, 7406, 7503–7505, 7602, 7603, 7610, 7612, 8102, 8104, 8105 (Art. 3i(1), Annex XXI; Regulation 2026/506)
• From 24.07.2026 the prohibition covers ores and concentrates of Cu, Ni, Pb and precious metals (CN 2603, 2604, 2607, 2616) and zinc CN 7901 (Annex XXI; Regulation 2026/1848)
• Contracts concluded before 24.04.2026: execution until 25.07.2026, CN 7403 19 until 25.01.2027; contracts concluded before 24.07.2026 (ores, CN 7901) – until 25.10.2026 (Art. 3i(3be)–(3bg))
• Unwrought Al CN 7601: contracts concluded before 25.02.2025 executed from 26.02 to 31.12.2026 up to a total of 50,000 t (Art. 3i(3ch))
• Prohibition on imports of iron and steel products listed in Annex XVII, including those processed in a third country from Russian input; proof of origin of the input (Art. 3g(1)(a), (d))

Competent authority

Competent authorities listed in Annex I (for PL: Ministry of Foreign Affairs (MSZ) – gov.pl/web/dyplomacja/sankcje-miedzynarodowe); customs control – National Revenue Administration (KAS) (heads of customs and tax offices)

Penalties

Art. 8 of the Regulation – penalties laid down by the Member State; in PL Art. 15(1)(2) of the Act of 13.04.2022 (inter alia infringement of Art. 3g(1), Art. 3i(1) or (2)) – imprisonment of not less than 3 years.

Entry into force

01.08.2014

Application

2014-08-01; prohibitions concerning metals in stages: 19.12.2023 (Cu wire, Al semi-finished products), 25.02.2025 (unwrought Al), 24.04.2026 (unwrought Cu, Cu/Al scrap, Ni), 24.07.2026 (ores, Zn)

Key dates

1. 25.02.2025Entry into force of Regulation 2025/395 (16th package) – unwrought aluminium CN 7601 in Annex XXI
2. 24.04.2026Entry into force of Regulation 2026/506 (20th package) – copper matte, unrefined and refined Cu, Cu, Al, Ni scrap in Annex XXI
3. 24.07.2026Entry into force of Regulation 2026/1848 (21st package) – ores of Cu, Ni, Pb, precious metals and zinc CN 7901
4. 25.07.2026End of execution of contracts concluded before 24.04.2026 (Art. 3i(3be))
5. 25.10.2026End of execution of contracts concluded before 24.07.2026 – ores and CN 7901 (Art. 3i(3bg))
6. 31.12.2026End of the transitional period for CN 7601 – 50,000 t limit (Art. 3i(3ch))
7. 25.01.2027End of execution of contracts concluded before 24.04.2026 for CN 7403 19 (Art. 3i(3bf))
8. 01.10.2028Prohibition on imports of steel products processed from Russian CN 7207 12 10 and 7224 90 (Art. 3g(1)(d))

Related acts

EUSanctions against Belarus (Regulation 765/2006)PLAct on counteracting support for aggression against UkraineEUExport control of dual-use items (Regulation 2021/821)

Council Regulation (EC) No 765/2006 of 18 May 2006 concerning restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine

Applies to: MiningSmeltingSemi-fabricationRecyclingScrap tradeProduct manufacturers

Key obligations

• Prohibition on purchasing, importing or transferring into the EU goods listed in Annex XXVII originating in or exported from Belarus (Art. 1ra(1))
• Annex XXVII covers, inter alia, CN 7401–7404, 7406, 7408, 7503–7505, 7601–7608, 7610, 7612, 7801, 7901 and ores CN 2603, 2604, 2607, 2616
• Contracts concluded before 24.04.2026 concerning CN 7403, 7404, 7406 and 7610 – execution until 25.07.2026 (Art. 1ra(9e))
• Prohibition on importing, purchasing and transporting iron and steel products listed in Annex XII originating in Belarus (Art. 1q(1))

Competent authority

Competent authorities of the Member States (for PL – list on the website of the Ministry of Foreign Affairs (MSZ)); customs control – National Revenue Administration (KAS)

Penalties

Art. 8 of the Regulation; in PL Art. 15(1)(1) of the Act of 13.04.2022 (inter alia infringement of Art. 1q(1), Art. 1ra(1) or (2)) – imprisonment of not less than 3 years.

Entry into force

20.05.2006

Application

2006-05-20; prohibitions concerning metals extended on 24.04.2026 and 24.07.2026

Key dates

1. 24.04.2026Entry into force of Regulation 2026/513 – extension of Annex XXVII to unwrought Cu, Cu and Al scrap, Ni
2. 24.07.2026Entry into force of Regulation 2026/1846 – ores of Cu, Ni, Pb, precious metals and zinc CN 7901
3. 25.07.2026End of execution of contracts concluded before 24.04.2026 (Art. 1ra(9e))

Related acts

EUEconomic sanctions against Russia (Regulation 833/2014)PLAct on counteracting support for aggression against Ukraine

Regulation (EU) 2021/821 of the European Parliament and of the Council of 20 May 2021 setting up a Union regime for the control of exports, brokering, technical assistance, transit and transfer of dual-use items (recast)

Applies to: SmeltingSemi-fabricationProduct manufacturers

Key obligations

• Authorisation for the export of items listed in Annex I, inter alia entries 1C002 (metal alloys), 1C202 (Al alloys), 1C230 (Be), 1C231 (Hf), 1C234 (Zr), 1C241 (Re) (Art. 3(1))
• Authorisation for the export of items not listed in Annex I after notification by the authority of an intended use for weapons of mass destruction or military purposes (Art. 4(1))
• Keeping registers of transactions (invoices, declarations, transport documents, end user) (Art. 27(1))
• Retention of registers for at least 5 years from the end of the year of export; intra-Union transfers – 3 years (Art. 27(3) and (4))

Competent authority

Minister responsible for the economy – trade control authority (Art. 3(10) of the Act of 29.11.2000)

Penalties

Art. 25(1) – penalties laid down by the Member State; in PL Art. 33(1) of the Act of 29.11.2000 (imprisonment from one to 10 years) and Art. 37 (fine of up to PLN 200,000).

Entry into force

09.09.2021

Application

2021-09-09; Annex I as worded by Delegated Regulation 2026/1405 from 21.09.2026

Key dates

1. 14.11.2025Publication of Delegated Regulation 2025/2003 – update of Annex I
2. 21.09.2026Entry into force of Delegated Regulation 2026/1405 – update of Annex I

Related acts

PLAct on foreign trade in goods of strategic importanceEUForeign investment screening – new Regulation 2026/1386EUEconomic sanctions against Russia (Regulation 833/2014)

Regulation (EU) 2019/452 of the European Parliament and of the Council of 19 March 2019 establishing a framework for the screening of foreign direct investments into the Union

Applies to: MiningSmeltingSemi-fabricationRecycling

Key obligations

• In assessing FDI, account is taken, inter alia, of the effects on the supply of critical inputs, including energy and raw materials (Art. 4(1)(c))
• Making available information on the ownership structure of the investor, the value of the investment, products and sources of funding (Art. 9(2))
• The Member State notifies FDI undergoing screening to the Commission and the other Member States (Art. 6(1))

Competent authority

Contact point – Art. 14a of the Act of 24.07.2015 on the control of certain investments

Penalties

No penalties in the Regulation; national penalties – Arts 15–16b of the Act of 24.07.2015.

Entry into force

10.04.2019

Application

2020-10-11; repealed with effect from 17.01.2028 (Regulation 2026/1386)

Key dates

1. 11.10.2020Start of application
2. 17.01.2028Repeal and replacement by Regulation 2026/1386 (with pending cases preserved – Art. 30 of Regulation 2026/1386)

Related acts

EUForeign investment screening – new Regulation 2026/1386PLAct on the control of certain investments

Regulation (EU) 2022/2560 of the European Parliament and of the Council of 14 December 2022 on foreign subsidies distorting the internal market

Applies to: MiningSmeltingSemi-fabricationRecycling

Key obligations

• Notification of a concentration where an undertaking established in the EU has EU turnover ≥ EUR 500 million and financial contributions from third countries > EUR 50 million over 3 years (Art. 20(3), Art. 21)
• Notification of financial contributions in a public procurement procedure with a value of ≥ EUR 250 million where contributions are ≥ EUR 4 million per third country (Art. 28(1), Art. 29)
• Prohibition on implementing a notified concentration before the Commission’s decision or the expiry of the deadline (Art. 24)

Competent authority

European Commission

Penalties

Fine of up to 10% of aggregate turnover for failure to notify or circumvention (Art. 26(3), Art. 33(3)); up to 1% for incorrect information (Art. 26(2), Art. 33(2)).

Entry into force

12.01.2023

Application

2023-07-12; notification obligations from 12.10.2023

Key dates

1. 12.10.2023Notification obligation (Arts 21 and 29)
2. 14.07.2026Commission review report – COM(2026) 368 (Art. 52(2))

Related acts

EUForeign investment screening – new Regulation 2026/1386

Regulation (EU) 2026/1386 of the European Parliament and of the Council of 17 June 2026 on the screening of foreign investments in the Union and repealing Regulation (EU) 2019/452

Applies to: MiningSmeltingSemi-fabricationRecyclingProduct manufacturers

Key obligations

• Prior authorisation for a foreign investment in an undertaking engaged in the extraction, processing, recycling or recovery of CRMA strategic raw materials (Art. 4(15)(e))
• Prior authorisation also for undertakings producing dual-use items listed in Annex I to Regulation 2021/821 (Art. 4(15)(a))
• Notification of an investment subject to prior authorisation and its screening before completion (Art. 4(9))
• Ex officio review of investments not subject to authorisation – at least 15 months, max. 5 years after completion (Art. 4(4))

Competent authority

Screening authority designated in national law (currently in PL – the control authorities under the Act of 24.07.2015)

Penalties

Member States ensure effective, proportionate and dissuasive penalties for failure to notify or non-compliance with mitigating measures (Art. 4(11)).

Entry into force

16.07.2026

Application

2028-01-17 (Art. 3(2), Art. 15(2), Art. 18(1)–(6) and (9)–(12), Arts 27–29 – from 16.07.2026)

Key dates

1. 16.07.2026Entry into force; application of selected provisions (Art. 31)
2. 17.01.2028Start of application; repeal of Regulation 2019/452

Related acts

EUFDI screening framework (Regulation 2019/452)PLAct on the control of certain investmentsEUExport control of dual-use items (Regulation 2021/821)EUForeign subsidies distorting the internal market (FSR)

Act of 24 July 2015 on the control of certain investments (ustawa o kontroli niektórych inwestycji)

Applies to: MiningSmeltingSemi-fabricationRecycling

Key obligations

• Prior notification of an intention to acquire a significant participation in or control of an entity on the Council of Ministers’ list (Art. 1(1), Art. 3(1)(5))
• Non-EU/EEA investor: prior notification of the acquisition of ≥ 20% of votes or control of a protected entity (Art. 12c(1), Art. 12e, Art. 12f(1))
• Protected entities include, inter alia, public companies, extraction and processing of metal ores for defence purposes and production of rhenium (Art. 12d(1), (3)(14)–(15))
• Threshold: revenue in PL > EUR 10 million in one of the two financial years preceding the notification (Art. 12d(4))

Competent authority

Minister responsible for state assets, Ministry of National Defence (MON), minister responsible for maritime economy (Art. 3(1)(6)); for Arts 12a–12k – minister responsible for the economy

Penalties

Art. 15(1) – fine of up to PLN 100 million or imprisonment from 6 months to 5 years; Art. 16a(1) – fine of up to PLN 50 million or imprisonment from 6 months to 5 years.

Entry into force

01.10.2015

Application

2015-10-01; Arts 12a–12k – from 24.07.2025 the authority is the minister responsible for the economy

Key dates

1. 24.07.2025Entry into force of the Act of 9.07.2025 (Dz.U. 2025 poz. 973) – change of the control authority from the President of the Office of Competition and Consumer Protection (UOKiK) to the minister responsible for the economy
2. 15.01.2026Publication of the consolidated text (Dz.U. 2026 poz. 47)
3. 17.01.2028Application of Regulation (EU) 2026/1386 – need to align the Act

Related acts

EUFDI screening framework (Regulation 2019/452)EUForeign investment screening – new Regulation 2026/1386

Act of 13 April 2022 on special solutions to counteract support for aggression against Ukraine and to protect national security (ustawa o szczególnych rozwiązaniach w zakresie przeciwdziałania wspieraniu agresji na Ukrainę oraz służących ochronie bezpieczeństwa narodowego)

Applies to: SmeltingSemi-fabricationRecyclingScrap tradeWaste shipmentsProduct manufacturers

Key obligations

• Freezing of funds and prohibition on making them available to persons on the list kept by the minister responsible for internal affairs (Art. 1, Art. 2(1), Art. 6(1)(1))
• Transmission without delay of information on frozen funds (Art. 6(1)(2))
• Exclusion from public procurement of contractors linked to listed persons (Art. 7(1))
• Compliance with the import prohibitions under Regulation 833/2014 (inter alia Arts 3g, 3i) and 765/2006 (inter alia Arts 1q, 1ra) under criminal sanction (Art. 15(1))

Competent authority

Minister responsible for internal affairs (list – Arts 2–3); Head of the National Revenue Administration (KAS) and heads of customs and tax offices (Art. 5, Art. 6(2))

Penalties

Fine of up to PLN 20 million – head of the customs and tax office (Art. 6(2)); infringement of EU prohibitions – imprisonment of not less than 3 years (Art. 15(1)).

Entry into force

16.04.2022

Application

16.04.2022

Key dates

1. 26.02.2025Entry into force of the amendment of 9.01.2025 (Dz.U. 2025 poz. 172)
2. 21.10.2026Committee report on the bill on restrictive measures (print No 3251)

Related acts

EUEconomic sanctions against Russia (Regulation 833/2014)EUSanctions against Belarus (Regulation 765/2006)

Act of 29 November 2000 on foreign trade in goods, technologies and services of strategic importance for state security and for the maintenance of international peace and security (ustawa o obrocie z zagranicą towarami, technologiami i usługami o znaczeniu strategicznym dla bezpieczeństwa państwa, a także dla utrzymania międzynarodowego pokoju i bezpieczeństwa)

Applies to: SmeltingSemi-fabricationProduct manufacturers

Key obligations

• Obtaining an individual or global authorisation or using a national general export authorisation (Art. 7(1))
• Keeping records of trade in goods of strategic importance and retaining documents for 5 years (Art. 25(1) and (3))
• Annual information on trade under general authorisations by the end of Q1 – in the new wording for the first time for 2026 (Art. 26(1))
• Export, import and transit of goods of strategic importance through designated customs and tax offices (Art. 20(1))

Competent authority

Minister responsible for the economy – trade control authority (Art. 3(10)); advisory authorities (Art. 3(11))

Penalties

Trade without authorisation – imprisonment from one to 10 years (Art. 33(1)); fine for a legal person of up to PLN 200,000 (Art. 37).

Entry into force

01.01.2001

Application

2001-01-01; amendment of 13.03.2026 from 22.04.2026

Key dates

1. 22.04.2026Entry into force of the Act of 13.03.2026 (Dz.U. 2026 poz. 471)
2. 31.03.2027First annual information under the new Art. 26(1) (for 2026)

Related acts

EUExport control of dual-use items (Regulation 2021/821)

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Applies to: SmeltingSemi-fabricationRecyclingScrap trade

Key obligations

• A Member State may designate the recipient as the person liable for VAT on supplies of scrap, waste and goods listed in Annex VI (Art. 199(1)(d))
• Until 31.12.2026 – reverse charge option for raw and semi-finished metals, including precious metals (Art. 199a(1)(j))
• Application of Art. 199a(1)(c)–(j) requires reporting obligations for suppliers (Art. 199a(1b))

Competent authority

Member States (in PL – Minister of Finance, National Revenue Administration (KAS))

Penalties

Laid down by national law.

Entry into force

01.01.2007

Application

Art. 199 – without time limit; Art. 199a – until 31.12.2026

Key dates

1. 01.10.2026Proposal COM(2026) 515 – extension of Art. 199a and of the quick reaction mechanism (Art. 199b)
2. 31.12.2026Expiry of the option under Art. 199a as currently worded

Related acts

PLVAT Act – split payment and joint and several liabilityEUVAT in the Digital Age – ViDA (Directive 2025/516)

Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age

Applies to: SmeltingSemi-fabricationRecyclingScrap tradeProduct manufacturers

Key obligations

• Member States may apply national mandatory e-invoicing from 14.04.2025 (Art. 6(1))
• Transposition of Art. 5 (e-invoice, digital reporting) by 30.06.2030, application from 1.07.2030 (Art. 6(5))
• National systems existing before 1.01.2024 – adaptation by 1.01.2035 (Art. 6(5), second subparagraph)

Competent authority

Member States (in PL – Minister of Finance, National Revenue Administration (KAS))

Penalties

Laid down by national law.

Entry into force

14.04.2025

Application

in stages: 14.04.2025, 1.01.2027, 1.07.2028, 1.07.2029, 1.07.2030 (Art. 6)

Key dates

1. 01.01.2027Application of the provisions implementing Art. 2
2. 01.07.2028Application of the provisions implementing Art. 3
3. 01.07.2029Application of the provisions implementing Art. 4
4. 01.07.2030E-invoicing and reporting of intra-EU transactions (Art. 5)
5. 01.01.2035Adaptation of national systems existing before 2024

Related acts

PLNational e-Invoicing System (KSeF)EUVAT Directive – reverse charge for scrap and metals (Arts 199, 199a)

Act of 11 March 2004 on goods and services tax (ustawa o podatku od towarów i usług)

Applies to: SmeltingSemi-fabricationRecyclingScrap tradeProduct manufacturers

Key obligations

• Mandatory split payment (MPP) for an invoice > PLN 15,000 gross for goods listed in Annex 15 (Art. 108a(1a))
• Annotation ‘mechanizm podzielonej płatności’ (split payment mechanism) on an invoice > PLN 15,000 for goods listed in Annex 15 (Art. 106e(1)(18a))
• Obligation of the supplier to accept payment via MPP (Art. 108a(1b))
• Joint and several liability of the purchaser of goods listed in Annex 15 for the supplier’s VAT – excluded where payment is made via MPP and the invoice is > PLN 15,000 (Art. 105a(1), (3)(5)–(6))

Competent authority

Head of the tax office, head of the customs and tax office (National Revenue Administration, KAS)

Penalties

Additional tax liability of 30% of VAT for payment in breach of the MPP (Art. 108a(7)) and for lack of the annotation on the invoice (Art. 106e(12)); fiscal penal liability.

Entry into force

20.04.2004

Application

2004-05-01; mandatory MPP from 1.11.2019

Key dates

1. 28.09.2026Publication of the consolidated text (Dz.U. 2026 poz. 1263)
2. 01.01.2027Art. 108a as worded by the Act of 16.06.2023 applies to payments made from this date (Art. 17 of that Act)

Related acts

EUVAT Directive – reverse charge for scrap and metals (Arts 199, 199a)PLNational e-Invoicing System (KSeF)

Act of 16 June 2023 amending the Act on goods and services tax and certain other acts (KSeF) – as worded by the Act of 5 August 2025 (ustawa o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw)

Applies to: MiningSmeltingSemi-fabricationRecyclingScrap tradeWaste shipmentsProduct manufacturers

Key obligations

• Issuing structured invoices using KSeF from 1.02.2026 (Art. 106ga(1) of the VAT Act)
• Sales in 2024 ≤ PLN 200 million gross – invoices outside KSeF permitted until 31.03.2026 (Art. 145l of the Act of 16.06.2023)
• Invoiced sales ≤ PLN 10,000 gross per month – invoices outside KSeF until 31.12.2026 (Art. 145m(1) of the Act of 16.06.2023)
• Invoices from cash registers and receipts deemed to be invoices – permitted until 31.12.2026 (Art. 145n(1) of the Act of 16.06.2023)

Competent authority

Head of the National Revenue Administration (KAS) (KSeF), heads of tax offices

Penalties

Fines for infringements of KSeF obligations – Art. 106ni of the VAT Act, applicable from 1.01.2027 (Art. 23(4) of the Act of 16.06.2023).

Entry into force

01.02.2026

Application

1.02.2026 (sales in 2024 > PLN 200 million); 1.04.2026 (others); 1.01.2027 (sales ≤ PLN 10,000/month)

Key dates

1. 01.02.2026KSeF obligation – taxpayers with sales in 2024 > PLN 200 million
2. 01.04.2026KSeF obligation – other taxpayers
3. 01.01.2027KSeF obligation – taxpayers with sales ≤ PLN 10,000/month; fines under Art. 106ni

Related acts

PLVAT Act – split payment and joint and several liabilityEUVAT in the Digital Age – ViDA (Directive 2025/516)

Directive (EU) 2025/794 of the European Parliament and of the Council of 14 April 2025 amending Directives (EU) 2022/2464 and (EU) 2024/1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements

Applies to: MiningSmeltingSemi-fabricationRecyclingProduct manufacturers

Key obligations

• CSRD: reporting by large undertakings (second wave) for financial years starting on or after 1.01.2027 (Art. 1(a)(i))
• CSRD: reporting by listed SMEs (third wave) for financial years starting on or after 1.01.2028 (Art. 1(a)(ii))
• CSDDD: transposition postponed to 26.07.2027 and application to the first group to 26.07.2028 (Art. 2) – superseded by Directive 2026/470 (26.07.2028 / 26.07.2029)

Competent authority

In PL – sustainability reporting: Accounting Act (Minister of Finance); CSDDD – authority not designated

Penalties

No penalty provisions in the Directive (act amending deadlines).

Entry into force

17.04.2025

Application

transposition by 2025-12-31 (Art. 3); the CSDDD deadlines under Art. 2 were subsequently superseded by Directive 2026/470

Key dates

1. 17.04.2025entry into force
2. 31.12.2025transposition deadline (Art. 3(1))
3. 01.01.2027start of the financial years covered by the CSRD for the second wave (after postponement)

Related acts

EUCorporate Sustainability Due Diligence Directive (CSDDD)

Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting

Applies to: MiningSmeltingSemi-fabricationRecyclingProduct manufacturers

Key obligations

• Group I (former NFRD) – reporting for financial years 2024–2026 (Art. 5(2), first subparagraph, point (a))
• From financial years 2027 – undertakings and groups with > 1,000 employees and > EUR 450 million net turnover (Art. 5(2), first subparagraph, point (b))
• Option to exempt Group I undertakings below the new thresholds for 2025–2026 (Art. 5(2), fifth subparagraph)
• Stop-the-clock: two-year postponement of the obligations of Groups II and III (Directive 2025/794, Art. 1)

Competent authority

In PL – registry court (National Court Register, KRS), Polish Financial Supervision Authority (KNF) for issuers, Polish Agency for Audit Oversight (PANA) for the supervision of assurance

Penalties

Laid down by national law (in PL Arts 77 and 79 of the Accounting Act).

Entry into force

05.01.2023

Application

financial years 2024–2026 – Group I; from 1.01.2027 – undertakings with > 1,000 employees and > EUR 450 million net turnover

Key dates

1. 17.04.2025Entry into force of Directive 2025/794 (stop-the-clock)
2. 01.01.2027Start of the financial years with the new personal scope
3. 19.03.2027Transposition deadline for Arts 1–3 of Directive 2026/470

Related acts

EUOmnibus I – change in the scope of the CSRD and CSDDD (Directive 2026/470)EUEuropean Sustainability Reporting Standards (ESRS)EUEU Taxonomy (Regulation 2020/852) and simplification 2026/73PLAccounting Act – sustainability reporting

Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088

Applies to: MiningSmeltingSemi-fabricationRecyclingProduct manufacturers

Key obligations

• Disclosure of how and to what extent the activities are associated with environmentally sustainable economic activities (Art. 8(1))
• Disclosure of the proportion of taxonomy-aligned turnover and of CapEx and OpEx (Art. 8(2))
• Option to omit the assessment of activities representing < 10% of the denominator of the turnover, CapEx or OpEx KPI (Art. 2(1a)–(1c) of Delegated Regulation 2021/2178 – as amended by Regulation 2026/73)

Competent authority

In PL – within reporting under the Accounting Act (National Court Register (KRS), Polish Financial Supervision Authority (KNF) for issuers)

Penalties

Laid down by national law (in PL Art. 77 of the Accounting Act).

Entry into force

12.07.2020

Application

2022-01-01; Delegated Regulation 2026/73 – from 1.01.2026 (for 2025 the previous wording may be applied)

Key dates

1. 01.01.2026Application of Delegated Regulation 2026/73 (simplified disclosures and DNSH)
2. 28.01.2026Entry into force of Delegated Regulation 2026/73

Related acts

EUCorporate Sustainability Reporting Directive – CSRDEUEuropean Sustainability Reporting Standards (ESRS)PLAccounting Act – sustainability reporting

Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards

Applies to: MiningSmeltingSemi-fabricationRecyclingProduct manufacturers

Key obligations

• Reporting in accordance with the standards in Annex I to Regulation 2023/2772 (Art. 1)
• For financial year 2026 – choice: existing ESRS (as per Regulation 2025/1416) or simplified ESRS (Art. 2(1) of Delegated Regulation 2026/1563)
• From financial years 2027 – simplified ESRS mandatory (Arts 1 and 3 of Delegated Regulation 2026/1563)
• Value chain information cap – only the datapoints listed in Annex II to Delegated Regulation 2026/1560 (Art. 3)

Competent authority

In PL – statutory auditors (assurance), Polish Agency for Audit Oversight (PANA), Polish Financial Supervision Authority (KNF) for issuers

Penalties

Laid down by national law.

Entry into force

25.12.2023

Application

2024-01-01; simplified ESRS (Delegated Regulation 2026/1563) – financial years starting on or after 1.01.2027

Key dates

1. 13.11.2025Entry into force of Delegated Regulation 2025/1416
2. 24.09.2026Entry into force of Delegated Regulation 2026/1560 (voluntary standard)
3. 10.11.2026Entry into force of Delegated Regulation 2026/1563 (simplified ESRS)
4. 01.01.2027Application of the simplified ESRS and of the value chain cap

Related acts

EUCorporate Sustainability Reporting Directive – CSRDEUOmnibus I – change in the scope of the CSRD and CSDDD (Directive 2026/470)PLAccounting Act – sustainability reportingEUEU Taxonomy (Regulation 2020/852) and simplification 2026/73

Directive (EU) 2026/470 of the European Parliament and of the Council of 24 February 2026 amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting and due diligence requirements

Applies to: MiningSmeltingSemi-fabricationRecyclingProduct manufacturers

Key obligations

• Reporting obligation only where net turnover is > EUR 450 million and the average number of employees > 1,000 (Art. 3(1)(a)(ii))
• Third-country undertakings: EU turnover threshold raised from EUR 150 to 450 million; subsidiary undertaking or branch – EUR 200 million (Art. 2(13) – Art. 40a(1) of Directive 2013/34/EU)
• Limit on requests for information from suppliers with ≤ 1,000 employees – voluntary standard under Art. 29ca of Directive 2013/34/EU (Art. 2; Delegated Regulation 2026/1560)
• Transposition of the reporting provisions by 19.03.2027 (Art. 5(1))

Competent authority

Member States (in PL – Minister of Finance and Economy)

Penalties

Laid down by national law.

Entry into force

18.03.2026

Application

financial years starting on or after 1.01.2027; transposition of Arts 1–3 by 19.03.2027, Art. 4 (CSDDD) by 26.07.2028

Key dates

1. 18.03.2026Entry into force
2. 19.03.2027Transposition deadline for Arts 1–3
3. 26.07.2028Transposition deadline for Art. 4 (CSDDD)
4. 30.04.2029Commission review report (Art. 6(1) of Directive 2022/2464 as amended)

Related acts

EUCorporate Sustainability Reporting Directive – CSRDEUEuropean Sustainability Reporting Standards (ESRS)PLAccounting Act – sustainability reporting

Act of 29 September 1994 on accounting (ustawa o rachunkowości)

Applies to: MiningSmeltingSemi-fabricationRecyclingProduct manufacturers

Key obligations

• Sustainability reporting in a separate section of the management report – large undertakings and SME issuers (Art. 63r(1))
• Consolidated sustainability reporting – parent undertaking of a large group (Art. 63x(1))
• Preparation of the management report in the single European electronic format (Art. 63zc)
• For 2025–2026 option not to perform the obligations where there are ≤ 1,000 FTEs or ≤ PLN 1.9 billion revenue – decision of the head of the entity (Art. 84a)
• Group II – financial years beginning after 31.12.2026; Group III – after 31.12.2027 (Art. 14(5)(2)–(3) of the Act of 6.12.2024 as worded on 9.07.2025)

Competent authority

Registry court (National Court Register, KRS), Polish Financial Supervision Authority (KNF) (issuers), Polish Agency for Audit Oversight (PANA) (supervision of assurance)

Penalties

Fine or imprisonment of up to 2 years for failure to prepare the management report or for unreliable data (Art. 77(2)); fine for failure to submit to assurance (Art. 79(1a)).

Entry into force

01.01.1995

Application

Chapter 6c from 1.01.2025; Group I – financial years from 2024; other large undertakings – financial years from 2027

Key dates

1. 12.08.2025Entry into force of the Act of 9.07.2025 (Dz.U. 2025 poz. 1020) – stop-the-clock
2. 14.03.2026Entry into force of the Act of 27.02.2026 (Dz.U. 2026 poz. 333) – Art. 84a
3. 20.10.2026Adoption by the Council of Ministers of draft UC155 (implementation of Directive 2026/470)
4. 01.01.2027Start of the financial years for Group II (as currently worded)

Related acts

EUCorporate Sustainability Reporting Directive – CSRDEUOmnibus I – change in the scope of the CSRD and CSDDD (Directive 2026/470)EUEuropean Sustainability Reporting Standards (ESRS)EUEU Taxonomy (Regulation 2020/852) and simplification 2026/73