Environmental Report 2024

Entities that discharge gases or dust into the air and landfill waste are required to submit annual reports and calculate the fees due. These obligations stem from the Environmental Protection Law and apply not only to companies, but also to institutions, individuals and other entities that use the environment.

The environmental report is a document prepared annually by companies, institutions and individuals using the environment. It contains information on the extent to which the entity concerned has used the environment and the level of chargesthat he should bear as a result.

A report on the use of the environment may consist of one or more lists - the number and type of lists depends on the type of activity carried out by the entity concerned and the extent to which it has used the environment.

A report on the use of the environment must be submitted entities which in a given calendar year:

• introduce gases or dust into the air originating from various processes (e.g. boiler house, use of company internal combustion vehicles, poultry rearing or breeding),
• had emission allowances issued,
• dumped waste.

These entities include:

• entrepreneurs (also foreign),
• organisational units that are not businesses (e.g. foundations, associations, schools),
• persons engaged in agricultural production activities, e.g. farming, animal husbandry, horticulture, vegetable farming, forestry and inland fishing,
• other natural persons who use the environment to the extent that a permit is required.

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

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

This means that the deadline for submitting the environmental use report for 2024 is 31 March 2025. We would like to remind you that the deadline for payment of the fees calculated in the report expires on the same day!

Find out more about the environmental levy >>

A report on the use of the environment shall be submitted to the marshal of the province having jurisdiction over the place of use of the environment:

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

Environmental users may also entrust the preparation and submission of the environmental inventory to Interzero's experts. We have been fulfilling reporting obligations for our clients for many years. We therefore have a long track record and a wealth of experience in providing comprehensive, professional services to various environmental users. Write to us at our e-mail address or use the contact form. We will help you identify your responsibilities and file the necessary documents on your behalf: quickly, reliably and without taking up your time.

Explore our full range of environmental reporting >>

If you use the environment, then 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 use of the environment exceeds PLN 100),
• if you introduce gases or dust into the air: a list containing information on the amounts and types of gases or dust which are introduced into the air,
• if you have emission allowances: an inventory containing information and data on the volume of greenhouse gas emissions covered by the emissions trading scheme and the number of emission allowances and the amount of fees payable,
• if you store waste: a list containing information on the waste deposited.

Current you will find models for these lists in the annexes to the Regulation 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 payable (Journal of Laws 2019, item 2443).

The EcoPłatnik application, which is made available by some Marshal Offices, helps to prepare the report. However, once the report has been prepared, it must be submitted in one of the forms mentioned above.

Find out the answers to the most common questions about the environmental use report.