We use cookies to personalise the website and offer you the greatest added value. They are, among other purposes, used to analyse visitor usage in order to improve the website for you. By using this website, you agree to their use. Further information can be found in our data privacy statement.

Check out the upcoming BDO and KOBiZE deadlines


by Joanna Lech

27 December 2023 ​

In view of the coming end-of-year and the beginning of a new year in which environmental issues have to be reported, businesses should remember to check their compliance with the environmental obligations and be prepared for environmental reporting at the beginning of the next year. 

Here is an overview of the key deadlines for you to mark in your calendar.

Entities entered in the BDO register are required to:

1. pay the annual fee for entry in the BDO register – by the end of February. 

This obligation applies to:

  • marketers of equipment and authorised representatives;
  • marketers of batteries and accumulators;
  • marketers of vehicles;
  • manufacturers, importers and intra-Community acquirers of packaging;
  • marketers of packaged products; 
  • marketers of tyres;
  • marketers of lubricating oils;
  • marketers of single-use plastic products;
  • marketers of fishing gear containing plastic;
  • representatives.

The annual fee for:

  • micro-enterprises is 100.00 zloty;
  • enterprises other than micro-enterprises is 300.00 zloty.

The annual fee must be paid to a separate bank account of the competent marshal office.

 2. prepare the annual report(s) and, if applicable, pay the product fee – by 15 March.

The reports need to be prepared and submitted to the competent marshal office using an individual account in the database of products, packaging and waste management (BDO).

Failure to submit the report is an offence punishable by a fine.

Please be also reminded that you need to place your BDO number on your business documents, such as VAT invoices, cash register receipts, contracts and reports.

Failure to place your BDO number on documents is punishable by an administrative fine ranging from 1,000 to 1,000,000 zloty. 

Entities using the environment whose activities generate emissions are required to:

  • submit a report to KOBiZE (the National Centre for Emissions Management at the Institute of Environmental Protection) – by the end of February. 

They may also need to:

  • submit a list of information on environmental use to the locally competent marshal office – by 31 March;
  • pay due environmental fees – by 31 March.

The above obligations apply in particular to entities which:

  • combust fuels in combustion engines (e.g. by using vehicles or construction machinery);
  • combust fuels in boilers or generators;
  • carry out technological processes (e.g. painting, varnishing, welding, smoking);
  • use air conditioning equipment;
  • are engaged in the handling of fuels;
  • store waste;
  • are engaged in crop or animal production.

Are you not sure if you need to comply with the above obligations? You are welcome to contact us. We will assist you in calculating the environmental fees and submitting the required documents.


Contact Person Picture

Joanna Lech

Attorney at law (Poland)

Senior Associate

Send inquiry


Deutschland Weltweit Search Menu