Environmental levy for 2023 car exhaust by the end of March

Environmental levy on car exhaust - when does the obligation arise?

The introduction of gases or dust into the air from the combustion of fuels by means of transport used for business activities gives rise to the obligation to charge and pay the environmental levy due.

This is about the exploitation of vehicles with internal combustion engines by entrepreneurs, regardless of the fact whether the vehicle in question is leased, owned by an employee or owned by the company. What counts is the use of the vehicle for business activity, i.e. the so-called economic use of the environment. Most often, such activity can be identified by indirectly invoicing the company for vehicle fuels such as petrol, gas, diesel, propane-butane gas or biodiesel.

Car exhaust levy - what amount?

The amount of environmental levies is announced in a notice from the Minister of Climate and Environment on the amount of environmental levy rates for a given year, in this case for 2024. The document sets out the upper unit environmental levy rates and the unit environmental levy rates.

As far as the unit levy rate for gases or dust introduced into the air from fuel combustion processes in internal combustion engines is concerned, it ranges from PLN 4.03 to PLN 356.52, depending on the type of engine and fuel. On the other hand, the upper unit rate of environmental levies for gas or dust emissions into the air is PLN 512.23/kg.

Moreover, the levy rates depend on the type of fuel, the category of car (cars, trucks, special cars), the date of their registration and whether they are certified to meet European emissions standards (EURO 1, EURO 2, EURO 3, EURO 4, EURO 5).

The levy does not have to be paid if the amount calculated for one type of environmental use does not exceed PLN 800.

In addition, if the annual levy for one type of environmental use does not exceed PLN 100, there is also no obligation to submit an annual information and a list to the provincial marshal.

Below we present the estimated reporting thresholds in 2023 ( PLN 100 environmental levy) for passenger cars with a EURO5 combustion standard:

• petrol - approximately 19,500 litres - the entity would need to spend approximately £120,000 on petrol in 2023,
• LPG - approximately 21,500 litres - the entity would have to spend in 2023 approximately PLN 68,000 on LPG,
• CNG prefabricated - approximately 24,000 m3 - the entity would have to spend approximately PLN 228,000 on CNG in 2023,
• CNG converted - approximately 21,000 m3 - the entity would have to spend in 2023 approximately PLN 195,300 on CNG,
• diesel - approximately 27,500 litres - the entity would have to spend approximately PLN 176,000 on diesel in 2023,
• diesel - approximately 34,000 litres - the entity would have to spend approximately PLN 102,000 in 2023 on biodiesel.

Car exhaust levy - by when and on what bank account?

Environmental levies, including levies on the introduction of gases or dust into the air, must be paid by entrepreneurs by the end of March.

According to the legislation, the environmental levy shall be paid by an entrepreneur to the bank account of the provincial marshal competent for the place of use of the environment and, in the case of a levy for the introduction of gases or dust into the air, to the bank account of the marshal's office competent for the place of registration of the company.

The entrepreneur does not have to pay a levy if its amount calculated for one type of use of the environment does not exceed PLN 800. Moreover, the entrepreneur does not have to submit lists and information if the calculated annual environmental levy for one type of use of the environment does not exceed PLN 100.

Environmental consulting - find out how we can help

We offer comprehensive environmental consulting on the compliance of entities with their environmental obligations. We will help, among others:

• identify the environmental obligations for the given entity
• calculate the environmental fee for gas or dust emissions into the air
• prepare a report to KOBiZE

We also offer ESG – sustainability advisory services. As part of this service, we will help your company to prepare for ESG reporting and to fulfil its ESG obligations correctly.