Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 March
Hinweis zum Datum: Re-checked 2026-09-09: gov.pl/web/gov/zloz-sprawozdanie-o-korzystaniu-ze-srodowiska-oraz-wniesionych-oplatach now redirects to the gov.pl homepage (the page appears to have been removed or moved). The 31 March deadline and the de-minimis fee threshold could not be independently re-confirmed this session.
Jedes Jahr im März, fällig bis zum 31. · Covers the prior calendar year. A de-minimis exemption applies if the calculated annual fee is below a small statutory threshold - verify current threshold before relying on applicability.
Was sich ändert
Entities that use the environment in a way requiring a fee (e.g. emissions from company vehicles, water abstraction, or waste storage) must calculate and pay the annual environmental-use fee to the relevant marshal's office (Urząd Marszałkowski) by 31 March, covering the prior calendar year. A de-minimis exemption applies below a small annual fee threshold.
Wer betroffen ist
Businesses operating vehicles or other emission/water-use sources in Poland above the de-minimis threshold - like the KOBiZE report, this reaches beyond heavy industry to ordinary companies with a company vehicle fleet.
Größen: kleinst, klein, mittel, groß · Branchen: Alle Branchen
Was zu tun ist
Calculate the prior year's environmental fee based on emission/water-use sources; if above the de-minimis threshold, submit the report and pay via the marshal's office by 31 March.
Nächste Termine
Sanktion
Late-payment interest, plus administrative fines under the Environmental Protection Law (Prawo ochrony środowiska) for underpaid or unpaid fees.
Quellen
- gov.pl - Opłata za korzystanie ze środowiska (www.gov.pl)
Zuletzt geprüft am 8. September 2026. Nur zur Information, keine Rechtsberatung.