{"id":19092,"date":"2025-03-06T11:27:46","date_gmt":"2025-03-06T10:27:46","guid":{"rendered":"https:\/\/interzero.pl\/?p=19092"},"modified":"2025-03-06T11:28:05","modified_gmt":"2025-03-06T10:28:05","slug":"oplata-za-korzystanie-ze-srodowiska-2024-i-2025","status":"publish","type":"post","link":"https:\/\/interzero.pl\/en\/blog\/oplata-za-korzystanie-ze-srodowiska-2024-i-2025\/","title":{"rendered":"Environmental levy 2024 and 2025 - key information for businesses"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><div data-parent=\"true\" class=\"vc_row row-container\" id=\"row-unique-0\"><div class=\"row limit-width row-parent\"><div class=\"wpb_row row-inner\"><div class=\"wpb_column pos-top pos-center align_center column_parent col-lg-6 single-internal-gutter\"><div class=\"uncol style-light\"  ><div class=\"uncoltable\"><div class=\"uncell no-block-padding\" ><div class=\"uncont\" ><div class=\"uncode-single-media  text-left\"><div class=\"single-wrapper\" style=\"max-width: 100%;\"><div class=\"tmb tmb-light  tmb-media-first tmb-media-last tmb-content-overlay tmb-no-bg\"><div class=\"t-inside\"><div class=\"t-entry-visual\"><div class=\"t-entry-visual-tc\"><div class=\"uncode-single-media-wrapper\"><img decoding=\"async\" class=\"wp-image-19094\" src=\"https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-za-korzystanie-ze-srodowiska.jpg\" width=\"1600\" height=\"1080\" alt=\"Op&#322;ata za korzystanie ze &#347;rodowiska 2024 i 2025\" srcset=\"https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-za-korzystanie-ze-srodowiska.jpg 1600w, https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-za-korzystanie-ze-srodowiska-300x203.jpg 300w, https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-za-korzystanie-ze-srodowiska-1024x691.jpg 1024w, https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-za-korzystanie-ze-srodowiska-768x518.jpg 768w, https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-za-korzystanie-ze-srodowiska-1536x1037.jpg 1536w, https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-za-korzystanie-ze-srodowiska-350x236.jpg 350w, https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-za-korzystanie-ze-srodowiska-uai-258x174.jpg 258w, https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-za-korzystanie-ze-srodowiska-uai-720x486.jpg 720w, https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-za-korzystanie-ze-srodowiska-uai-1032x697.jpg 1032w, https:\/\/interzero.pl\/wp-content\/uploads\/sites\/12\/2025\/03\/oplata-za-korzystanie-ze-srodowiska-uai-516x348.jpg 516w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column pos-top pos-center align_left column_parent col-lg-6 single-internal-gutter\"><div class=\"uncol style-light\"  ><div class=\"uncoltable\"><div class=\"uncell no-block-padding\" ><div class=\"uncont\" ><div class=\"vc_custom_heading_wrap\"><div class=\"heading-text el-text\" ><h1 class=\"h2\" ><span><strong>Environmental levy 2024 and 2025 - key information for businesses<\/strong><\/span><\/h1><\/div><div class=\"clear\"><\/div><\/div><div class=\"uncode_text_column\" ><p>The Environmental Protection Law imposes an obligation on those using the environment to pay an environmental fee. If your company's activities have an impact on the environment, it is probably your responsibility to calculate and pay the fee. Who should pay the fee and by when? Where is the best place to check the current environmental fee rates? We suggest.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><script id=\"script-row-unique-0\" data-row=\"script-row-unique-0\" type=\"text\/javascript\" class=\"vc_controls\">UNCODE.initRow(document.getElementById(\"row-unique-0\"));<\/script><\/div><\/div><\/div><div data-parent=\"true\" class=\"vc_row row-container\" id=\"row-unique-1\"><div class=\"row limit-width row-parent\"><div class=\"wpb_row row-inner\"><div class=\"wpb_column pos-top pos-center align_left column_parent col-lg-12 single-internal-gutter\"><div class=\"uncol style-light\"  ><div class=\"uncoltable\"><div class=\"uncell no-block-padding\" ><div class=\"uncont\" ><div class=\"vc_custom_heading_wrap\"><div class=\"heading-text el-text\" ><h2 class=\"h2\" ><span><strong>What does the environmental levy apply to and result from?<\/strong><\/span><\/h2><\/div><div class=\"clear\"><\/div><\/div><div class=\"uncode_text_column\" ><p>Entities using the environment are required to pay a fee for this, sometimes referred to as an environmental charge. It is a kind of <strong>compensation for environmental damage<\/strong> natural resources resulting from the activities of a company, an institution or an individual.<\/p>\n<p>Obligation to pay an environmental fee <strong>covered activities<\/strong>:<\/p>\n<ul>\n<li>resulting in<strong> emissions of gases or dust<\/strong>,<\/li>\n<li>requiring the possession of<strong> emission allowances<\/strong>,<\/li>\n<li>involving <strong>waste disposal<\/strong>.<\/li>\n<\/ul>\n<p>The amount of the environmental fee depends mainly on the amount and types of dust and gases introduced into the air and the amount and type of waste stored, as well as the duration of storage.<\/p>\n<p>Funds raised from fees are mainly allocated to national and provincial environmental funds.<\/p>\n<\/div><div class=\"vc_custom_heading_wrap\"><div class=\"heading-text el-text\" ><h2 class=\"h2\" ><span><strong>Who has to pay the environmental fee?<\/strong><\/span><\/h2><\/div><div class=\"clear\"><\/div><\/div><div class=\"uncode_text_column\" ><p>Environmental charges must be paid by <strong>environmental beneficiaries<\/strong>, which include:<\/p>\n<ul>\n<li><strong>entrepreneurs<\/strong>,<\/li>\n<li><strong>organisational entities which are not entrepreneurs<\/strong>,<\/li>\n<li>persons <strong>engaged in agricultural production activities<\/strong>,<\/li>\n<li>other natural persons who use the environment <strong>to the extent that a permit is required<\/strong>.<\/li>\n<\/ul>\n<p>Obligated entities <strong>They must also determine the amount of the fee themselves<\/strong> for the calendar year in question and then pay it into the appropriate bank account. The amount of the annual environmental fee shall be calculated in the environmental report.<\/p>\n<p>NOTE: an environmental fee is not payable if it does not exceed PLN 800 for one type of environmental use (e.g. for the introduction of dust and gases).<\/p>\n<\/div><div class=\"vc_custom_heading_wrap\"><div class=\"heading-text el-text\" ><h2 class=\"h2\" ><span><strong>What are the rates of the environmental levy?<\/strong><\/span><\/h2><\/div><div class=\"clear\"><\/div><\/div><div class=\"uncode_text_column\" ><p>Environmental charge rates <strong>changes in each reporting year<\/strong>. The list of rates is published in an annual notice by the Minister for Climate and Environment.<\/p>\n<p>The calculation of the fee for the introduction of gases and dust is made on the basis of the annual volume of actual emissions specified in the report to the National Database on Emissions of Greenhouse Gases and Other Substances kept by the National Centre for Balancing and Managing Emissions IO\u015a-PIB (KOBiZE).<\/p>\n<p>Entities that use the environment without having a legally required permit or decision must pay an increased fee. Need support in obtaining permits, authorisations or decisions? <a href=\"https:\/\/interzero.pl\/en\/uslugi\/doradztwo-srodowiskowe\/przygotowanie-dokumentacji-srodowiskowej\/\">Entrust the preparation of all environmental documentation to Interzero!<\/a><\/p>\n<\/div><div class=\"vc_custom_heading_wrap\"><div class=\"heading-text el-text\" ><h2 class=\"h2\" ><span><strong>Environmental levy rates for 2024.<\/strong><\/span><\/h2><\/div><div class=\"clear\"><\/div><\/div><div class=\"uncode_text_column\" ><p>The upper unit environmental charge rates in force in 2024 were as follows:<\/p>\n<ul>\n<li>512.23 PLN\/kg of gases or dust introduced into the air,<\/li>\n<li>375.25 PLN\/Mg (tonne) of waste placed in the landfill.<\/li>\n<\/ul>\n<p>You will find the unit charge rates for the individual gases, dusts and wastes in the table attached to the <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WMP20230000914\">the announcement of the Minister for Climate and Environment of 4 August 2023 on the rates of environmental charges for 2024<\/a>. If you are paying a charge for gases or particulates introduced into the air from combustion processes in diesel internal combustion engines, then for the purposes of calculations use the updated rate from the <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WMP20230001203\/O\/M20231203.pdf\">announcements of 3 November 2023.<\/a><\/p>\n<\/div><div class=\"vc_custom_heading_wrap\"><div class=\"heading-text el-text\" ><h2 class=\"h2\" ><span><strong>Environmental levy rates for 2025.<\/strong><\/span><\/h2><\/div><div class=\"clear\"><\/div><\/div><div class=\"uncode_text_column\" ><p>The upper unit rates for environmental charges in 2025 were set at the following level:<\/p>\n<ul>\n<li>570.62 PLN\/kg of gases or dust introduced into the air,<\/li>\n<li>PLN 418.03\/Mg (tonne) of waste placed in the landfill.<\/li>\n<\/ul>\n<p>You will find the unit charge rates for the individual gases, dusts and wastes in the table attached to the <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/download.xsp\/WMP20240000794\/O\/M20240794.pdf\">Notice from the Minister for Climate and Environment of 28 July 2024 on the rates of environmental charges for 2025<\/a>.<\/p>\n<\/div><div class=\"vc_custom_heading_wrap\"><div class=\"heading-text el-text\" ><h2 class=\"h2\" ><span><strong>By when is the environmental fee payable? Deadlines<\/strong><\/span><\/h2><\/div><div class=\"clear\"><\/div><\/div><div class=\"uncode_text_column\" ><p>The environmental fee is payable by 31 March of the current year for the previous year. This means that the environmental fee for 2024 must be paid by the deadline of <strong>until 31 March 2025.<\/strong> (Monday).<\/p>\n<p>You should pay the environmental fee <strong>to the account of the marshal's office<\/strong> Competent for the place of registration of the entity using the environment (for gases and dust) or for the place of use of the environment (for others).<\/p>\n<\/div><div class=\"vc_custom_heading_wrap\"><div class=\"heading-text el-text\" ><h2 class=\"h2\" ><span><strong>Who does not pay the environmental levy? Catalogue of exemptions<\/strong><\/span><\/h2><\/div><div class=\"clear\"><\/div><\/div><div class=\"uncode_text_column\" ><p>The financial consequences of using the environment do not apply to the smallest entities whose activities have little impact on the environment - an environmental fee is therefore not paid,<strong> if it does not exceed PLN 800 for one type of environmental use<\/strong> (e.g. for the introduction of dust and gases).<\/p>\n<p>Entities for which the calculated fee for one type of environmental use is between PLN 100 and PLN 800 are only obliged to submit a list of the scope of environmental use. If the fee is less than PLN 100, it is not necessary to submit the list.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><script id=\"script-row-unique-1\" data-row=\"script-row-unique-1\" type=\"text\/javascript\" class=\"vc_controls\">UNCODE.initRow(document.getElementById(\"row-unique-1\"));<\/script><\/div><\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Are you using the environment? You have to report and pay a fee every year! Find out more about the environmental fee &gt;&gt;<\/p>","protected":false},"author":28,"featured_media":19094,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[118],"tags":[],"class_list":["post-19092","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-newsletter"],"acf":[],"cp_meta_data":{"_wpml_media_featured":["1"],"_wpml_media_duplicate":["1"],"_edit_lock":["1741693337:28"],"_edit_last":["28"],"_uncode_specific_main_width":["a:2:{i:0;s:4:\"1200\";i:1;s:2:\"px\";}"],"_uncode_specific_menu_remove":["off"],"_uncode_specific_menu_opaque":["off"],"_uncode_specific_menu_no_shadow":["off"],"_uncode_blocks_list":["5704"],"_uncode_header_full_width":["on"],"_uncode_header_height":["a:2:{i:0;s:2:\"50\";i:1;s:1:\"%\";}"],"_uncode_header_title":["on"],"_uncode_header_title_custom":["off"],"_uncode_header_style":["dark"],"_uncode_header_content_width":["off"],"_uncode_header_custom_width":["100"],"_uncode_header_align":["left"],"_uncode_header_position":["header-center header-middle"],"_uncode_header_title_size":["h1"],"_uncode_header_title_italic":["off"],"_uncode_header_featured":["on"],"_uncode_header_background":["a:6:{s:16:\"background-color\";s:10:\"color-wayh\";s:17:\"background-repeat\";s:0:\"\";s:21:\"background-attachment\";s:0:\"\";s:19:\"background-position\";s:0:\"\";s:15:\"background-size\";s:0:\"\";s:16:\"background-image\";s:0:\"\";}"],"_uncode_header_parallax":["off"],"_uncode_header_overlay_color_alpha":["100"],"_uncode_header_scroll_opacity":["off"],"_uncode_header_scrolldown":["off"],"_uncode_specific_layout_width_custom":["a:2:{i:0;s:0:\"\";i:1;s:2:\"px\";}"],"_uncode_specific_media":["off"],"_uncode_specific_tags_align":["left"],"_uncode_sidebar_position":["sidebar_right"],"_uncode_sidebar_size":["4"],"_uncode_sidebar_sticky":["off"],"_uncode_sidebar_fill":["off"],"_uncode_specific_copy_hide":["off"],"_uncode_specific_footer_uparrow_hide":["off"],"_uncode_secondary_thumbnail_id":["0"],"_uncode_header_type":["header_uncodeblock"],"_uncode_menu_no_padding":["on"],"_uncode_menu_no_padding_mobile":["off"],"cmplz_hide_cookiebanner":[""],"_wp_old_date":["2024-07-31"],"_uncode_fullpage_type":["curtain"],"_uncode_fullpage_opacity":["off"],"_uncode_scroll_dots":["off"],"_uncode_empty_dots":["off"],"_uncode_scroll_history":["off"],"_uncode_scroll_safe_padding":["on"],"_uncode_scroll_additional_padding":["0"],"_uncode_fullpage_mobile":["off"],"_uncode_scroll_snap":["off"],"_yoast_wpseo_content_score":["30"],"_yoast_wpseo_estimated-reading-time-minutes":["4"],"_yoast_wpseo_wordproof_timestamp":[""],"_yoast_wpseo_primary_category":["1"],"_wpml_word_count":["{\"total\":893,\"to_translate\":{\"en\":149}}"],"_wpml_location_migration_done":["1"],"_wp_old_slug":["wez-udzial-w-szkoleniu-pt-ppwr-nowe-wyzwanie-dla-wprowadzajacych-produkty-w-opakowaniach"],"_oembed_e412b5d5f3f9cbaf4aaff94b08065643":["{{unknown}}"],"_oembed_85cb3688a0c607d1cc50c3c364b2971f":["{{unknown}}"],"_oembed_1305493e57dec6513bbd2a3f1fb38792":["{{unknown}}"],"_yoast_wpseo_metadesc":["Korzystasz ze \u015brodowiska? 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