Od července 2026 platí zákaz ničení neprodaného textilu

The destruction of unsold goods has become a significant environmental issue in recent years. It typically concerns textiles, footwear, and fashion accessories that are produced, transported, and subsequently disposed of without ever being used. The European Union is addressing this practice through the Ecodesign for sustainable products regulation, the main objective of which is to progressively reduce the overall environmental footprint of products throughout their life cycle.

The core of the new framework is a combination of regulatory and market-based instruments. On the one hand, a ban is introduced on the destruction of selected categories of unsold consumer goods, specifically textiles, clothing accessories, and footwear. This ban will be implemented gradually depending on the size of enterprises—applying to large enterprises as of 19 July 2026, while medium-sized enterprises will be required to comply from 2030. At the same time, significant emphasis is placed on transparency—companies will be required to disclose information on the volume of unsold goods, the reasons for their disposal, and the manner in which they are subsequently handled. The aim is to create not only regulatory pressure but also reputational and market-driven pressure.

The regulation forms part of a broader ecodesign framework intended to ensure that products placed on the market become more durable, repairable, and recyclable. Companies will need to place greater emphasis on the entire product life cycle—from design and distribution to the final treatment of unsold inventory. As a result, the very nature of business models will gradually evolve, particularly in sectors characterized by rapid product turnover, such as fast fashion.

From a practical perspective, this means that businesses will need to seek alternatives to the disposal of unsold goods. The regulation promotes solutions such as resale, donation, refurbishment, or reuse of products. This also creates opportunities for new business models, for example in the area of second-hand sales or more efficient inventory management.

In addition to regulatory obligations, it is advisable to assess the tax implications of alternatives to inventory disposal. Donation or sale of goods at symbolic or excessively low prices may, in specific situations, give rise to adverse tax consequences, particularly from a VAT perspective and potentially also in relation to direct taxes. At the same time, a broader trend is evident at the EU level towards aligning tax rules with sustainability objectives (“green VAT”), including ongoing discussions on the use of VAT to support repair, reuse, donation, and other circular models, although the specific form of such measures continues to evolve.

Overall, the new framework is expected to have an impact not only on environmental reporting but also on the functioning of entire supply chains. For companies, this is therefore not merely a matter of complying with a new regulatory obligation, but a broader strategic question of how to adapt to an economy in which wastefulness is becoming both regulatorily and reputationally unsustainable.

Authors:

Jan Turek

Matěj Šimpach