Environmental Report 2024

Entities that release gases or dust into the air and store waste are required to submit annual reports and calculate the fees due. These obligations result from the Environmental Protection Act and apply not only to companies, but also to institutions, individuals and other entities using the environment.

The report on the use of the environment is a document prepared annually by companies, institutions and individuals using the environment. It contains information on the extent to which a given entity used the environment and the amount of fees it should pay for this.

The report on the use of the environment may consist of one or more lists - their number and type depend on the type of activity conducted by the entity and the extent to which it used the environment.

A report on the use of the environment is required to be submitted by entities that in a given calendar year:

• released gases or dust into the air from various processes (e.g. from boiler rooms, use of company combustion vehicles, poultry farming or breeding),
• were issued emission allowances ,
• stored waste .

These entities include:

• entrepreneurs (also foreign ones),
• organisational units that are not entrepreneurs (e.g. foundations, associations, schools),
• persons conducting agricultural production activities, e.g. agricultural cultivation, animal breeding or husbandry, horticulture, market gardening, forestry and inland fishing,
• other natural persons who use the environment to the extent that this requires a permit.

Importantly, there is no obligation to submit a report if the calculated annual fee for one type of use of the environment does not exceed PLN 100.

The report on the use of the environment for a given calendar year must be submitted by 31 March of the following calendar year.

This means that the deadline for submitting the report on the use of the environment for 2024 expires on 31 March 2025. We remind you that the deadline for paying the fees calculated in the report expires on the same day!

Find out more about the environmental fee >>

The report on the use of the environment is submitted to the marshal of the voivodeship competent for the place of use of the environment:

• in person (during a visit to the Marshal's Office),
• by letter,
• electronically (via ePUAP), by signing the document with a qualified signature or trusted profile.

Entities using the environment can also entrust the preparation and submission of the list of the scope of use of the environment to Interzero experts . We have been fulfilling reporting obligations on behalf of our clients for many years. We therefore have a long practice and rich experience in comprehensive, professional service of various entities using the environment. Write to us at our e-mail address or use the contact form . We will help you identify your obligations and submit the necessary documents on your behalf: quickly, reliably and without engaging your time.

Discover our full range of environmental reporting >>

If you use the environment, you can also prepare the report yourself by filling in:

• mandatory: a list containing a summary of information on the scope of use of the environment (if the fee for using the environment exceeds PLN 100),
• if you release gases or dust into the air: a list containing information on the amount and types of gases or dust released into the air,
• if you have emission allowances: a list containing information and data on the volume of greenhouse gas emissions covered by the emission trading system and the number of emission allowances and the amount of fees due,
• if you store waste: a list containing information about the waste stored.

The current templates of these lists can be found in the annexes to the Regulation of the Minister of Climate of 11 December 2019 on lists containing information and data on the scope of use of the environment and the amount of fees due (Journal of Laws 2019, item 2443).

The EkoPłatnik application, which is provided by some marshal's offices, helps in preparing the report. After preparing the report, however, it should be submitted in one of the forms mentioned above.

Find answers to frequently asked questions about the environmental impact report.