Businesses whose operations impact the environment must annually report the scope of this impact and pay related fees. Some of these apply to almost all businesses, while others only concern companies using specific installations and providing particular services. The key dates are the end of February and the end of March.
When is the environmental fee paid?
Where to submit the environmental usage report?
Reports and statements are submitted to the Marshal of the Voivodeship competent for the place of environmental use. They can be submitted in paper form or electronically, after authentication with a qualified signature or trusted profile.
Since the beginning of 2019, entities using the environment determine the amount of fees for introducing gases and dusts into the air based on actual emissions specified in the report to the National Database on Greenhouse Gas Emissions and Other Substances. Companies and institutions that have not yet submitted a report to the National Database should register in the system. The registration form is available on the National Database website.
The website of the National Centre for Emissions Balancing and Management (KOBiZE) IOŚ-PIB enables the preparation of statements with information and data on the scope of environmental use and due fees.
The calculator for internal combustion engine and boiler room fees for the Pomeranian Voivodeship is available at: https://bip.pomorskie.eu/m,145,oplaty-za-korzystanie-ze-srodowiska.html
The EkoPłatnik application also helps prepare statements. It is used by the Marshal’s Offices of the following voivodeships: Lower Silesian, Kuyavian-Pomeranian, Lublin, Lubusz, Łódź, Lesser Poland, Masovian, Opole, Subcarpathian, Podlaskie, Silesian, Greater Poland.
However, we cannot submit a report via EkoPłatnik.
To complete the statements and calculate the due environmental usage fee, data from maintained records (emitted gases or dusts and waste) should be used, according to the rates applicable during the period of environmental use.
While the statement containing a summary of information on the scope of environmental use is mandatory, other statements, depending on the specifics of the activity, concern:
- quantity and type of gases/dusts,
- the volume of greenhouse gas emissions (covered by the emission trading system and the number of emission allowances, as well as the amount of due fees),
- stored waste.
How much is the environmental fee?
The waste generation fee is PLN 100 for micro-entrepreneurs and PLN 300 for others. Waste producers must keep records and obtain an entry in the BDO register.
Businesses whose activities involve environmental use independently calculate the mandatory fee based on the regulation of the minister responsible for environmental affairs. Fees for 2023 must be transferred to the account of the Marshal’s Office competent for the place of environmental use by March 31, 2024.
The environmental usage fee is paid to the account of the Marshal’s Office competent for the place of environmental use. It is different for fees for the emission of gases or dusts from so-called non-stationary technical devices (e.g., means of transport). In such cases, the fee is accepted by the Marshal’s Office competent for the company’s registration location.
Environmental usage fees are tax liabilities, so the office may collect these dues along with interest for delay.
When is the ecological fee not required?
If the calculated annual fee for one type of environmental use does not exceed PLN 800, no payment is required. However, this does not automatically exempt from the obligation to submit an annual statement.
Statements and information only need not be submitted if the annual fee for one type of environmental use does not exceed PLN 100.
How to appeal a decision regarding the amount of the ecological fee?
A decision regarding the amount of the fee can be appealed to the local government appeal board (via the Marshal) within 14 days of receiving the decision.
What are the consequences of not submitting a report?
For entities that have not submitted a statement, the Marshal calculates the fee based on their own estimates or inspections by the Provincial Inspectorate for Environmental Protection. The Marshal also determines the amount of the fee if the statement raises concerns. Its amount will be the difference between the due fee and that resulting from the entrepreneur’s declaration.
Additionally, a financial penalty may be imposed for exceeding or violating the conditions for: environmental use, waste storage, noise emission.
In the absence of a permit for introducing gases or dusts into the air, the fee will increase by 500%.
Obligations expire after 5 years (counting from the end of the year in which the payment deadline passed).
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