New battery waste codes from 9 December 2026 – businesses should prepare their BDO records and internal processes

From 9 December 2026, a new classification of battery-related waste will apply. This change goes well beyond a simple revision of the numbers in the waste catalogue. The relatively broad codes currently in use will be replaced by a more detailed classification based primarily on battery chemistry.

For businesses, this means reviewing not only their records in Poland’s BDO database, but also their returns and complaints handling, servicing and warehouse processes, as well as their waste transfer procedures.

The change may affect more than just battery manufacturers. In practice, it should also be of interest to electronics distributors, businesses with in-house service departments, machinery manufacturers, companies in the automotive, medical technology and industrial automation sectors, businesses installing equipment at customers’ premises, and those using large numbers of devices with their own power supplies.

What is driving the change?

The new rules are based on Commission Delegated Decision (EU) 2025/934 of 5 March 2025, which updates the European List of Waste entries relating to batteries.

The original version of the Decision provided for the new codes to apply from 9 November 2026. However, that date was officially corrected, and the new rules will apply from 9 December 2026.

This is worth bearing in mind, as some older materials still refer to the November date.

At the same time, a draft regulation on the waste catalogue is being processed in Poland to bring the national catalogue into line with the changes introduced by EU law.

The end of a single general code for many different batteries

One of the most significant changes is the restructuring of subchapter 16 06 – waste from the manufacture, supply and use of batteries.

The widely used code 16 06 05 – other batteries and accumulators will no longer be an adequate option for many waste streams. The new classification distinguishes between battery technologies in much greater detail.

New code	Type of waste
16 06 01*	Waste lead-acid batteries
16 06 04*	Waste alkaline batteries
16 06 07*	Waste lithium batteries
16 06 08*	Waste nickel-based batteries other than Ni-Cd, e.g. NiMH
16 06 09*	Waste zinc-based batteries, including silver oxide batteries
16 06 10*	Certain sodium-based batteries containing hazardous substances
16 06 11*	Sodium-sulphur batteries
16 06 12	Other sodium-based batteries
16 06 13*	Mixed waste batteries
16 06 14*	Other batteries containing hazardous substances
16 06 15	Other batteries not otherwise specified

An asterisk next to a code indicates that the waste is classified as hazardous.

This is particularly relevant to lithium and alkaline batteries, among others. Lithium batteries are assigned their own code, 16 06 07*, while the code for alkaline batteries changes from 16 06 04 to 16 06 04*.

The change affects more than just battery manufacturers

The most obvious businesses affected are battery manufacturers and distributors, as well as companies that collect and treat waste batteries.

In practice, however, a much wider range of businesses needs to assess the impact.

Primary and rechargeable batteries are now found in a vast range of products: power tools, medical devices, measuring instruments, access control systems, industrial automation equipment, cleaning machines, telecommunications equipment, uninterruptible power supplies (UPS), forklift trucks, emergency lighting, security systems and equipment used by field service teams.

The issue arises primarily when a battery becomes waste within a business’s operations.

This may happen when a device is returned following a complaint, when a service team replaces a battery, when a product is damaged in a warehouse, when a demonstration unit is withdrawn from use, when equipment is decommissioned, or when diagnostic checks establish that a battery is no longer suitable for further use.

Servicing and complaints handling may matter more than sales

In many businesses, the initial assessment is limited to answering the question: “Do we sell batteries?”

That may not be enough.

For example, a machinery manufacturer may not sell batteries as its main product, but its service department may regularly replace backup batteries in controllers. A medical equipment distributor may receive devices with rechargeable batteries as part of a complaints process. A company servicing electronic locks may replace batteries directly at customers’ premises.

In these situations, it is also necessary to establish who is the waste producer and at what point the battery becomes waste.

This can be particularly relevant to work carried out at a customer’s premises. Depending on how the service is organised, the removed battery may remain with the equipment user or be taken over by the service provider.

Start by identifying the battery chemistry

Under the new catalogue, simply describing an item as a “battery” or “rechargeable battery” may not be sufficient.

To classify waste correctly, a business should know whether it is dealing with, for example, a lithium-ion, LiFePO4, lead-acid, AGM, NiMH, alkaline or zinc-based battery.

For some businesses, this means moving from an assessment based on broad product categories to more detailed mapping of specific models and components.

Useful sources of information include datasheets, equipment manuals, technical documentation, battery manufacturer data and information printed directly on cells or battery packs.

The particular position of alkaline and lithium batteries

The new classification also matters because some waste streams will become classified as hazardous waste.

Alkaline batteries are a good example. The current code, 16 06 04, does not carry an asterisk. The new entry, 16 06 04*, does.

Similarly, lithium batteries, for which the separate code 16 06 07* is being introduced, will be classified as hazardous waste.

However, this does not mean that all the consequences of that classification will automatically apply to the same extent from 9 December.

The Polish draft regulation provides for transitional arrangements for waste that will become hazardous as a result of the new classification. Under the current draft, some requirements applicable to hazardous waste would generally apply from 1 January 2030, taking into account the conditions set out in existing administrative decisions.

However, this is part of proposed national legislation, so the final version of the regulation should be checked before the changes are implemented.

What about existing waste permits and authorisations?

This is one of the most significant practical issues for businesses holding waste generation permits, waste collection or treatment authorisations, or integrated permits.

If an existing permit or authorisation lists the current waste code, and the same waste stream is assigned a new code after 9 December, the question arises as to whether that permit or authorisation will need to be amended.

The draft national regulation provides for transitional mechanisms and a table mapping existing codes to the new ones. The aim is to avoid a situation in which a change to the catalogue alone would automatically prevent businesses from continuing to operate lawfully.

Nevertheless, businesses holding waste permits or authorisations should assess this issue individually, especially where they handle a larger number of battery waste streams.

BDO and waste transfer notes (KPO) – when should the new codes be used?

The timing of the transition from the old catalogue to the new one creates an additional complication.

Under the draft national provisions, waste records for periods ending on 31 December 2026, as well as reporting for 2026 and earlier years, would use the existing codes.

In practice, this would mean that businesses need to prepare their operations for the new codes while maintaining consistency in their documentation covering 2026.

However, the definitive rules should be assessed on the basis of the final wording of the Polish regulation.

What should businesses do before 9 December?

The most practical starting point is to identify the actual waste streams within the business, rather than simply changing settings in BDO.

In particular, businesses should:

• compile an inventory of products, equipment and processes involving primary or rechargeable batteries;

• identify the chemistry of each battery type;

• determine where waste is actually generated – in warehousing, returns and complaints handling, servicing, production, maintenance or work at customers’ premises;

• map existing codes to the new codes;

• review storage and segregation procedures;

• check contracts with waste recipients and verify their authorisations;

• review administrative decisions covering battery waste;

• prepare staff responsible for BDO and KPO for the change in classification.

For larger businesses, it may be useful to prepare a single matrix covering: product or process – battery type – chemistry – point of waste generation – current code – new code – storage method – waste recipient.

This approach reduces the risk of treating the change merely as an update to numbers in a system when the real issue lies in operational processes.

9 December is approaching

There is little time left before the new codes start to apply.

For businesses with only a few types of equipment, preparation may involve a straightforward mapping exercise. For those with extensive service operations, large numbers of stock-keeping units (SKUs), multiple warehouses or several battery technologies, the analysis may be considerably more complex.

The key starting point is to establish which batteries are actually used in the business and in what circumstances they become waste.

Only then can BDO, KPO, warehouse procedures and arrangements with waste recipients be properly prepared for the new rules applying from 9 December 2026.

Contact: 

Krzysztof Wiński 
Partner, Thedy & Partners 
krzysztof.winski@thedy.pl 
mob: 519 506 434 

Łukasz Pamuła 
Senior Manager, Thedy & Partners 
lukasz.pamula@thedy.pl 
mob: 519 504 779