Running a restaurant, café or food truck in 2026 requires much more than a passion for cooking. Environmental regulations are becoming increasingly stringent, and the BDO system and the implementation of the Plastics Directive (SUP) are now key elements in the management of any establishment. Ignorance of the regulations does not absolve responsibility, and the penalties for failings can be severe. If BDO catering is still a complicated maze for you, this article is a guide that brings all the obligations together in one place. We summarise the BDO requirements, reporting rules and the latest obligations under the SUP Directive, including the collection and recording of charges for disposable packaging.
BDO in catering - from registration to ongoing record keeping
The foundation of operating legally is having an active entry in the Waste Database (BDO). However, the registration number alone is only the beginning. A key obligation becomes the systematic records of catering waste. Whether you run a small café or a large restaurant, you need to keep precise records of what waste (based on codes) and how much you produce.
In 2026, records must be kept exclusively in electronic form in the BDO system. This applies in particular to Waste Transfer Cards (KPO), which confirm that waste is legally handed over to a company with the relevant permits (e.g. used oil, packaging waste or out-of-date food). For many entities, it will also be necessary to keep Waste Inventory Cards (KEO). Want to know the full range of requirements? Check out our knowledge compendium:
Responsibilities of caterers in the BDO system.
BDO reporting in catering - what you need to remember
by 15 March?
Having records obliges you to submit annual reports. The deadline is fixed and not to be exceeded -
15 March each year for the previous year. Neglecting this obligation is a straightforward route to heavy financial penalties.
What BDO reports does the catering industry submit?
The owner of a catering establishment must analyse which of the following reports apply to it:
- Report on waste generated: This basic BDO restaurant report submits almost always. It is based on data from KPOs and KEOs and shows the weight and types of waste transferred
for disposal. - Report on packaged products: If you market private label products (e.g. drinks, sauces, packaged diet catering), you are obliged to submit this report and pay a product fee.
- SUP report (on the Plastics Directive): This is the latest obligation, which we write about below.
Preparing reports can be complicated and time-consuming. To avoid mistakes, it is advisable to familiarise yourself with
see the detailed guide: Annual reports for catering in the BDO system.
SUP gastronomy directive - a revolution in takeaway packaging
The implementation of the SUP (Single-Use Plastics) Directive has completely changed the rules of the game for takeaway food and drink establishments. If you use single-use beverage cups or food containers made of (or containing) plastic, you have specific obligations.
What obligations does the SUP Directive impose on restaurants?
The most important change is the mandatory charge for disposable packaging. This is no longer a theory,
a hard legal requirement.
- Charging a fee: You must charge the end customer a statutory fee (e.g. 20 cents per cup,
25 cents per container). - Records on the receipt: The fee charged must be shown as a separate item on the fiscal receipt.
- New record: Accurate records must be kept of the number of disposable packaging sold (dispensed) subject to the charge.
- Payment of fees: The amounts collected from customers are not your revenue. You have to „give them back” to the state by paying a collective annual fee to the relevant Marshal's Office.
Records and reporting of SUP in BDO
Based on the records kept of the number of cups and containers dispensed, caterers must submit (also by 15 March) a brand new SUP report to the BDO system. This is a key element,
which allows the authorities to verify that the levy collected and paid agrees with the facts.
Summary: BDO and SUP in 2026 - your compliance checklist
2026 is the year for full environmental responsibility in the HoReCa industry. To avoid legal problems, make sure you:
- You have an active entry and BDO number.
- You keep current records of waste (KPO/KEO).
- Download charge for disposable packaging SUP and you show it on your receipts.
- Keep accurate records of the number of SUP packs issued.
- Remember the deadline of 15 March to submit all required reports to BDO
(waste, packaging and SUP). - You pay the annual fees due (product and consumer SUP).
The complexity of regulations and the multitude of reporting obligations can be overwhelming. Do you run a property and need support with the formalities? Check out our offer environmental counselling and entrust the bureaucracy to specialists, focusing on what you do best - running your business.
