Every Polish business that emits gases into the air, including by burning fuel in company vehicles and boilers, or stores waste at a landfill, owes environmental use fees. By 31 March it submits a list of the previous year’s data and fees to the marshal of the voivodeship and pays what is due. Fees up to 800 zł a year per type of use are not paid, but the list is still filed unless the fee for each type stays at or below 100 zł. The list is based on the KOBiZE report due by the end of February.
What the fees are
Under the Environmental Protection Law (Prawo ochrony środowiska), every business that uses the environment pays a fee for it. For most companies that means emitting gases and dust into the air, which includes burning fuel in company cars, vans and trucks, and in boilers and generators. Storing waste at a landfill is also charged. Since 2018, fees for taking water and discharging wastewater are paid separately to Polish Waters (Wody Polskie) under the Water Law.
Who pays
There is no size threshold: a one-person business with a company car uses the environment in the same sense as a factory. Many companies are surprised by this, because the amounts for a few vehicles are small. The fee is calculated by the company itself from the amount and type of fuel used, using rates the minister responsible for climate publishes every year. For vehicles, the rate depends on the type of vehicle and its emission standard.
The 800 zł and 100 zł thresholds
If the annual fee for a type of environmental use does not exceed 800 zł, it is not paid. That does not end the reporting duty: the list of data and fees is still submitted. Only when the annual fee for each type of use does not exceed 100 zł is the list not submitted either. A regional assembly may raise the 800 zł threshold by up to 50% for its voivodeship.
Deadline and where it goes
By 31 March each year, the company submits a list (wykaz) with the data used to calculate the fees for the previous year, and pays any fee due, to the marshal of the voivodeship (marszałek województwa) competent for the place where the environment was used. The marshal passes the lists on to the regional environmental inspectorate. The company keeps records of its environmental use and the fees calculated, such as fuel invoices and fuel card statements per vehicle.
The link with the KOBiZE report
The list for the marshal is prepared on the basis of the report to the National Centre for Emissions Management (KOBiZE), which companies submit by the end of February for the previous year in the KOBiZE database. Both use the same fuel data. Prepare the fuel totals per vehicle and installation once in January, submit to KOBiZE in February and file the list in March.
From fees to a carbon footprint
The litres and cubic metres behind the fees are also your Scope 1 emissions: fuel burned in your own vehicles and boilers. Customers and banks increasingly ask for a carbon footprint, and the same data, converted with emission factors, answers that question too. Collecting it per vehicle and site once a quarter makes all three deadlines easier.
Doing it in Greener Ahead
Greener Ahead does not file the list for the marshal or the KOBiZE report. Carbon accounting in Greener Ahead records fuel use per vehicle and site from invoices and fuel cards, turns it into Scope 1 emissions with the source behind every tonne, and adds electricity and all 15 Scope 3 categories for a full footprint. It costs €1,495 per year with unlimited users, and you can try it free for 14 days without a card. Check the pricing page for current details.
The fees at a glance
The main rules under the Environmental Protection Law.
| Rule | What it means |
|---|---|
| Who | Every business using the environment, with no size threshold |
| Covers | Emissions to air, including fuel in vehicles and boilers, and waste storage |
| Not covered | Water intake and wastewater, paid to Polish Waters |
| Deadline | List and payment by 31 March for the previous year |
| To whom | The marshal of the voivodeship |
| Up to 800 zł | Fee not paid, list still submitted |
| Up to 100 zł per type | Neither fee nor list |
| KOBiZE report | By the end of February; the list is based on it |
A yearly routine
Three deadlines, one set of data.
- In January, total last year’s fuel per vehicle and installation from invoices and fuel cards.
- By the end of February, submit the report in the KOBiZE database.
- Calculate the fees with the minister’s rates for that year.
- By 31 March, submit the list to the marshal and pay any fee above 800 zł.
- Keep the records, and reuse the same figures for your carbon footprint.
Sources and scope
- ISAP: Environmental Protection Law (Prawo ochrony środowiska), consolidated text
- KOBiZE: reporting to the national database on emissions
These resources explain a preparation workflow. Check your selected standard and recipient requirements before sharing your report.
Joost ThissenFounder
