Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 March
Note sur la date : 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.
Chaque année en mars, avant le 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.
Ce qui change
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.
Qui est concerné
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.
Tailles : micro, petite, moyenne, grande · Secteurs : Tous les secteurs
Que faire
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.
Prochaines échéances
Sanction
Late-payment interest, plus administrative fines under the Environmental Protection Law (Prawo ochrony środowiska) for underpaid or unpaid fees.
Sources
- gov.pl - Opłata za korzystanie ze środowiska (www.gov.pl)
Dernière vérification le 8 septembre 2026. À titre informatif uniquement, ne constitue pas un conseil juridique.