Draft KSR Recommendation “Deposits under the Deposit Return System – Recognition in the Accounting Records, Presentation and Disclosures in the Financial Statements”
11 September 2026
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We would like to inform you that the Polish Accounting Standards Committee (KSR) has published for public consultation a draft Recommendation entitled “Deposits under the Deposit Return System – Recognition in the Accounting Records, Presentation and Disclosures in the Financial Statements”.
The purpose of the document is to support entities in properly recognising deposits collected and settled under Poland’s deposit return system in their accounting records and presenting them in their financial statements.
The Recommendation is intended for all participants in the deposit return system, in particular:
- producers and importers of beverages in packaging covered by the deposit return system,
- representative entities responsible for operating the system,
- retail and wholesale businesses,
- end users.
Given the scale of the changes and the practical challenges associated with implementing the deposit return system in Poland, the document may provide useful guidance for finance, accounting and financial reporting teams.
Comments and feedback on the draft may be submitted until 29 September 2026 through the Secretary of the Polish Accounting Standards Committee at: sekretarz.KSR@mf.gov.pl.
The text of the draft KSR Recommendation is available at the link below: Draft KSR Recommendation “Deposits under the Deposit Return System – Recognition in the Accounting Records, Presentation and Disclosures in the Financial Statements”.
Wojciech Baucz
Managing Partner,
Avanta Audit
If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.
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