Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 March
Anmärkning om datumet: Re-verified 2026-09-09 on biznes.gov.pl/pl/portal/ou133 ("Opłaty środowiskowe"): "Wykaz za dany rok kalendarzowy złóż do dnia 31 marca następnego roku", confirming the 31 March deadline. The page also gives exact de-minimis thresholds: no filing required if the calculated annual fee for a given category is at or below PLN 100, and no payment required (but filing still required) at or below PLN 800, under the Prawo ochrony środowiska (2001).
Varje år i mars, senast den 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.
Följ bara denna tidsfrist
Vi mejlar dig om detta datum flyttas, skjuts upp eller om statusen ändras — inget annat. Gratis och oberoende av din företagsprofil.
En regel, en adress. Avregistrering med ett klick från varje e-post.
Vad som ändras
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.
Vem som berörs
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.
Storlekar: mikroföretag, litet företag, medelstort företag, stort företag · Branscher: Alla branscher
Vad du ska göra
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.
Kommande tillfällen
Sanktion
Late-payment interest, plus administrative fines under the Environmental Protection Law (Prawo ochrony środowiska) for underpaid or unpaid fees.
Källor
- biznes.gov.pl - Opłaty środowiskowe (Złóż informację o korzystaniu ze środowiska) (www.biznes.gov.pl)
Senast verifierad 9 september 2026. Endast information, inte juridisk rådgivning.