{"id":6088,"date":"2026-03-25T12:00:31","date_gmt":"2026-03-25T11:00:31","guid":{"rendered":"https:\/\/ekopro-grupa.pl\/?p=6088"},"modified":"2026-03-25T12:00:33","modified_gmt":"2026-03-25T11:00:33","slug":"consumer-charge-for-plastic-cups-methods-of-correct-accounting-and-reporting","status":"publish","type":"post","link":"https:\/\/ekopro-grupa.pl\/en\/consumer-charge-for-plastic-cups-methods-of-correct-accounting-and-reporting\/","title":{"rendered":"Consumer charge for plastic cups: methods for correct accounting and reporting"},"content":{"rendered":"

Consumer charge for plastic cups<\/strong><\/h1>\n\n\n\n
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The consumer charge for plastic cups is one of those obligations that looks harmless, but in practice easily generates a mess at the interface of sales, accounting and reporting. A trader issuing a single-use plastic beverage cup that is packaging to a customer is required to charge the end user a fee. The rate of this charge is PLN 0.20 per cup<\/strong>, including lids and caps, which is based on the current implementing legislation. This obligation has been in place since 1 January 2024 and, in parallel, the trader making such sales has record-keeping and reporting obligations in the BDO system. In practice, this means that the mere moment of collecting the fee from the customer is only the beginning - the subsequent correct recording of this data in the company's internal system and in the annual report is equally important. <\/p>\n\n\n\n

When is the charge levied and how do you identify a mandatory cup?<\/strong><\/h2>\n\n\n\n

The key principle is simple: a charge is levied when a drink is dispensed to a customer in a disposable plastic cup that is a package. In practice, the problem does not only apply to \u201eclear\u201d plastic cups. The obligation also extends to packaging containing plastic, which means that many cups that look like paper but have a plastic layer may also fall under the SUP regulation. This is why businesses should not rely solely on the appearance of the packaging or the marketing description of the manufacturer. BDO reminds that the obligations apply to single-use plastic cups that are packaging, and from 1 July 2024, the trader is additionally obliged to provide customers with alternative packaging made of materials other than plastic or reusable packaging. For points of sale, this means that the packaging offer and the way in which the charge is calculated must be sorted out at the same time.<\/p>\n\n\n\n

How to properly record and account for the levy?<\/strong><\/h2>\n\n\n\n
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From an operational point of view, it is best to treat the charge as a separate, recurring element of sales, which must be easily countable at the end of the month and year. The safest solution is to set up the cash register or sales system in such a way that the number of chargeable cups dispensed is recorded automatically or, at least, can be easily reconstructed from sales reports. This is particularly important where drinks are dispensed at multiple points, by different employees or in a self-service model. On the accounting side, the entrepreneur should take care to separate the value of the beverage sales themselves from the consumer charge collected, so that later on it is possible to make an error-free reconciliation of the number of cups dispensed and the amount of charges collected. The official regulations focus primarily on the obligation to collect the charge and to show it, so the accounting technique itself can be adapted to the company's accounting policy, but the practical principle remains one: the charge must be captured in the data and not \u201ehidden\u201d in the price of the beverage without being able to reconstruct the number of cups dispensed. <\/p>\n\n\n\n

What does BDO reporting look like and what to look out for?<\/strong><\/h2>\n\n\n\n

Collecting a charge from the customer does not end the obligation. Data on single-use plastic cups and containers must be included in the annual report on products, packaging and the management of waste arising from them submitted by BDO. This means that the entrepreneur should collect the data throughout the year in a way that allows the number of chargeable cups issued to be shown later without error. The most common mistake is that the company collects the levy at the cash register, but does not keep a parallel check on the number of cups dispensed, so that when preparing the report it tries to reconstruct the data from memory or from incomplete fiscal reports. A second common problem is the mistaken assumption that, since the cup has been included in the price of the drink, it does not need to be accounted for separately. From the point of view of environmental obligations, however, the most important thing is how much disposable packaging covered by the system was dispensed to end users, not just the total sales value. This is why correct reporting starts with good daily records, rather than just completing the annual report.<\/p>\n\n\n

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How much is the consumer charge for a plastic cup?<\/strong><\/h3>\n
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The rate is PLN 0.20 for each disposable plastic beverage cup<\/strong>, including its lid and cover.<\/p>\n\n<\/div>\n<\/div>\n

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From when do you have to charge for disposable cups?<\/strong><\/h3>\n
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The obligation to collect this fee operates from 1 January 2024.<\/strong><\/p>\n\n<\/div>\n<\/div>\n

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Could a paper cup with a layer of plastic also be subject to a charge?<\/strong><\/h3>\n
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Yes, because SUP obligations apply to single-use packaging containing plastic, not just packaging made solely of plastic.<\/p>\n\n<\/div>\n<\/div>\n

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Does the cup fee need to be reported in BDO?<\/strong><\/h3>\n
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Yes. Data on such SUP-covered packages must be included in the annual report submitted by the BDO system.<\/p>\n\n<\/div>\n<\/div>\n

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What is the best way to record the charge in the company?<\/strong><\/h3>\n
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Preferably, it should be possible to separately identify the number of chargeable cups dispensed and the amount collected, preferably through an appropriate configuration of the sales system or separate supporting records. This is a practical conclusion of the reporting obligation.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n

If you want to sort out how the disposable cup charge is charged, accounted for and reported in your business, it's worth doing before there are discrepancies between sales and reporting in BDO. For details, see Contact<\/a><\/strong> page there, you can describe your sales model and match the support to the real responsibilities of your business.<\/p>\n\n\n\n

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