Environmental Usage Fees
Entities utilizing the environment are required to settle their accounts with the Marshal's Office by March 31, 2025. They must submit information regarding the extent of their environmental use and the amount of fees due for the previous year, in accordance with Article 285 of the Environmental Protection Law.
Who Must Pay These Fees?
The obligation to pay environmental usage fees and any administrative penalties applies to all entities utilizing the environment, except in cases specified in Article 284(2) of the Environmental Protection Law.
According to this provision, individuals who do not conduct business activities are required to pay these fees only if their activities necessitate a permit for introducing substances or energy into the environment.
Entities utilizing the environment must independently calculate the applicable fee and transfer it to the appropriate Marshal's Office account.
- Fees for emissions of gases and dust into the atmosphere resulting from equipment operation must be paid to the office corresponding to the entity’s place of registration (Article 277 of the Environmental Protection Law).
- Other fees must be transferred to the office responsible for the location of environmental usage.
What Is the Fee Charged For?
According to Article 273 of the Environmental Protection Law, the environmental usage fee applies to activities such as:
- Emission of gases or dust into the atmosphere, e.g., from boilers, technological processes, fuel combustion in internal combustion engines, gasoline transfer, or poultry farming.
- Emission of greenhouse gases within allocated allowances.
- Waste storage.
How to Determine the Fee Amount?
The fee amount is determined based on the rates applicable during the period of environmental use. Although the rates for 2025 are already available, settlements for 2024 must follow the rates valid for that year.
Each year, the Minister of Climate and Environment announces the applicable fee rates for the following year. The rates for 2025, which can be used for 2024 settlements, are available in the online legal acts system. The official announcement will include the title "on the fee rates for environmental usage for the year 2024."
According to Article 285 of the Environmental Protection Law, if the total annual fee due to the Marshal’s Office is less than 800 PLN, there is no obligation to pay.
Additionally, if the annual fee for any individual type of environmental usage does not exceed 100 PLN, the entity is not required to submit reports to the office.
How to Submit a Report?
Entities can submit their environmental usage reports either:
- In paper form or
- Electronically via ePUAP, signed with a qualified signature or trusted profile.
Forms and proof of payment must be retained for five years.
Rounding Rules for Fees
Amounts must be rounded to whole zlotys:
- If the decimal part is less than 50 groszy, round down.
- If the decimal part is 50 groszy or more, round up.
What Determines the Amount of Environmental Fees?
-
Gas and Dust Emissions
The fee depends on the quantity and type of substances released into the atmosphere. If the emissions occur within allocated allowances, the cost is calculated as the product of the number of allowances and the applicable rate. -
Waste Storage
The fee is calculated based on the difference between the mass of waste deposited and the amount removed from a given landfill.- If the result is negative, the value is set to zero.
- The penalty amount depends on the type and quantity of stored waste, storage duration, and the level of exceedance of permissible noise standards.
Need Help Calculating Fees?
If you require assistance in calculating the environmental usage fees, we can handle the process on behalf of your organization as part of our legal service package.
