KOBiZE report and environmental and product fees

KOBiZE is the National Centre for Emission Balancing and Management, which is responsible for the IT system - the National Database on Greenhouse Gas Emissions and Other Substances ("National Database"). The National Database contains information, among others: on entities using the environment, i.e. entities whose activities cause emissions. Such entities are obliged to submit a report each year on the amount of greenhouse gases and other substances emitted (according to the Office of the European Energy Regulatory Office of July 17, 2009).

For the reporting obligation to arise, it is enough for the entrepreneur to use at least one passenger car. It does not matter whether the vehicle is owned by the entrepreneur, is leased by him/her, or belongs to an employee who uses the car for business purposes.

What information does the KOBiZE report contain?

The entity using the environment prepares and enters into the National Database a report on data from the previous calendar year by the end of February each year.

The report to KOBiZE should include, among others: information about:

• places of use of the environment where activities causing emissions are carried out;
• devices whose operation causes emissions;
• installations, sources of generation and places of emission;
• technical measures to prevent or reduce emissions;
• emission levels;
• production volumes and characteristics of raw materials and fuels associated with emissions of greenhouse gases and other substances.

What are the sanctions for failure to comply with the KOBiZE reporting obligation?

The USZE Act does not provide for direct sanctions for failure to report. However, entities that do not submit a submitted report to KOBiZE during the inspection of the Provincial Inspectorate of Environmental Protection may face a fine. Additionally, an entity that has not submitted a report may also be held liable under the Fiscal Penal Code for failure to submit reports and lack of books and records.

Reporting to KOBiZE – how can we help?

We offer comprehensive advisory on entities' compliance with environmental protection obligations, including ESG and CBAM services. Check out our services: ESG – sustainability advisory services and CBAM reporting

We will help you fulfil your obligation to submit annual reports to the National Database on emissions of greenhouse gases and other substances. Our KOBiZE – reporting service includes, among others:

• identifying environmental obligations for a given entity,
• preparation of a report to KOBiZE within the statutory deadline, in accordance with reporting regulations,
• determining the value of air emissions,
• calculation of the environmental fee from the emission of gases or dust into the air.

Our experts will prepare and send you a ready report for approval prepared on the basis of the provided data. Together with the environmental protection engineers we cooperate with, we support our clients in determining the correct air emission values.

Environmental and product fees – support from Crowe experts

Our services are not limited to reporting to KOBiZE, but also support, among others: regarding BDO, calculation of product fees and fees for the use of the environment.

Let us remind you that in accordance with the Environmental Protection Law, which concerns the introduction of gases and dust into the air and the storage of waste, the entities using the environment must determine the amount of fees due for the use of the environment themselves for the period in which the use took place, and the fees due are paid for the calendar year to the account of the relevant marshal's office by 31 March of the following year.

Product fee – who has to pay?

The product fee is a levy paid for the following products placed on the market:

1. packaging or products,
2. lubricating oils, oil mixtures and lubricating preparations,
3. tires,
4. electrical and electronic equipment,
5. batteries and accumulators,
6. vehicles.

It is worth noting that even today there are companies that are unaware of their obligations and do not settle or pay the due fees, which may result in high financial penalties. Meanwhile, there are many entities subject to the obligation to settle and pay product fees, including:

• online sellers packing goods sent to the customer,
• importers bringing packaged products to Poland from abroad,
• producers producing and packing their own products in packaging,
• restaurants serving takeaway food, i.e. in packages.

This obligation is certainly not worth underestimating, as failure to pay due fees and reports for packaging or products placed on the market may result in fines ranging from PLN 5,000 to PLN 1,000,000.

Entry into BDO – an important obligation for companies

However, environmental responsibilities do not end there. Another obligation of entrepreneurs is to have an entry in the BDO, i.e. in the register of entities introducing products, products in packaging and waste management. This entry is subject to a registration fee and an annual fee. Moreover, the legislator requires the entrepreneur to include the assigned BDO number on documents and invoices related to the company's activities. Moreover, the size of the company does not matter, as sole proprietorships that are subject to the statutory obligation to keep waste records must also be entered in the register.

Environmental obligations – what sanctions?

As in the case of product fees, in the case of BDO, failure to comply with the regulations regarding registration, recording and reporting in BDO is subject to sanctions, which are divided into two categories:

• fine (from PLN 100 to over PLN 1 million) or arrest,
• administrative fine (from PLN 5,000 to PLN 1 million) imposed by the Provincial Inspector of Environmental Protection.

An administrative fine is imposed for:

• running a business without the required entry in the BDO Register,
• not including on documents prepared in connection with the conducted business the registration number, which is assigned by the Marshal during registration in BDO (applies to companies that are subject to a registration fee).

Therefore, entrepreneurs who are unaware of their environmental obligations face many risks related to failure to comply with the activities specified in the regulations. Meanwhile, these regulations often result from many different legal acts, regulations and acts, which does not make it easier for companies to understand what obligations they are subject to and to what extent.

Environmental responsibilities – find out how we can help

In response to the needs of entrepreneurs, we offer a number of services to help companies properly implement their environmental obligations.

Our support covers areas such as:

• Records and reporting in BDO;
• Registration in BDO;
• Calculation and reporting of the environmental fee;
• Product fee calculation and reporting;
• Emission law - analysis of entrepreneurs' obligations;
• Analysis of responsibilities in terms of:
• • Packaging management;
  • Packaging deposits;
  • Electronic and electrical equipment;
  • Oils, lubricants and waste oils;
  • Car disposal.

CBAM consultation Szymon Lipiński, Tax Consultant  Book a meeting