Fees for the use of the environment
By March 31, 2024, entities using the environment must settle accounts with the Marshal's Office by submitting the so-called information on the scope of use of the environment and the amount of fees due for the previous year in accordance with Art. 285 of the Environmental Protection Law.
Entities using the environment are obliged to pay fees for the use of the environment and administrative fines, subject to Art. 284 section 2. environmental protection law.
art. 284 section 2 natural persons who are not entrepreneurs shall pay fees for the use of the environment to the extent that such use requires a permit to release substances or energy into the environment.
The amount of the fee should be calculated on your own and paid to the account of the relevant Marshal's Office. If fees are charged for introducing gases and dust into the air resulting from the operation of devices, the fee should be paid to the account of the office competent for the place of registration of the entity.
Other fees are paid to the account of the office competent for the place where the environment is used.
What is the environmental fee for?
Pursuant to Art. 273 of the Environmental Protection Law, the fee for using the environment is charged for:
- Introducing gases or dust into the air from boiler rooms, technological processes, combustion of fuels in internal combustion engines, and reloading of gasoline; motor, from walking or breeding poultry;
- Greenhouse gas emissions within the allocated allowances;
- Storage of waste.
Where to find the rates?
Please remember that the fee is determined according to the rates applicable in the period in which the use of the environment took place. On the day of writing this article, rates for 2024 are already available, but the rates for 2023 should be used, because substances were emitted into the environment during this period. A very common mistake of reporting entities is the use of outdated rates.
Each year, the Minister of Climate and Environment announces the fee rates applicable for a given year. The rates applicable in 2024 that can be used to settle fees for 2023 are available at online system of legal acts
Pursuant to Art. 285 of the Environmental Protection Law - no fees are payable for these types of environmental use from those listed in Art. 273 section 1, the annual amount of which paid to the account of the Marshal's Office does not exceed PLN 800. If the annual fee for each type of environmental use does not exceed PLN 100, no lists are submitted.
How to submit the report?
The environmental use report can be submitted in paper form or electronically via ePUAP by signing it with a qualified signature or trusted profile. Documents (forms) should be kept at the facility for a period of 5 years along with confirmation of sending and payment of the fee.
Rounding fees
The amount of the fee should be given in whole zlotys. In case of result lower than 0,5 PLN Round down. In the case of a tip amounting to 0,5 PLN or more, rounding should be done to whole zlotys.
What determines the amount of fees for using the envirnment?
a) gases and dust
The amount of fees for using the environment depends on the amount and type of gases or dust released into the air. The amount of the fee for the use of the environment in the case of emission allowances issued in accordance with the principles set out in the Act of 12 June 2015 on the greenhouse gas emission allowance trading system is determined as the product of emission allowances issued in a given year on the operator's account or on the account of possession of the aircraft operator in the EU register and the applicable fee rate for releasing gases and dust into the air in terms of carbon dioxide emissions in the year in which emission allowances were issued.
b) storage of waste
The amount of fees for the use of the environment in the case of a landfill where waste of the same type is placed and from which waste is extracted is calculated as the difference between the mass of waste placed in the landfill and the mass of waste extracted from the landfill. If the difference is a negative number, the value is 0. The amount of the penalty depends on the amount and type of waste stored or stored and the time of its storage. Time of the day and the amount of exceedance of the permissible noise level.
