14 march 2024

What to do if the deadline for submitting an application to BDO has expired?

What to do if the deadline for submitting an application to BDO has expired?

Registration in the BDO database after the deadline

Registration in the BDO database after the deadline should be done immediately to avoid a potential penalty. Running a business without the required entry in the BDO register is subject to an administrative fine in the amount of PLN 5 000 - PLN 1 000 000.
 
Before registering your business, you should check whether it is subject to the obligation to enter the BDO system.
The voivodeship marshal makes an entry in the register upon request or ex officio. Pursuant to Art. 51 section 1 of the Waste Act (Journal of Laws of 2023, item 1587) lists cases in which entities will be entered into the BDO Register ex officio by the voivodeship marshal. Upon request, entry into the register is made by the voivodeship marshal competent for the place of residence or registered office of the entity.
If determined in accordance with the above the Waste Act states that an entity is obliged to obtain an entry in the BDO, a registration application must be submitted before starting business.
 
The application must be submitted using the electronic registration form via web page.
 
Below I present where to look for applications to ensure successful registration in the BDO database.

Documents and fees for the registration application

Access to the BDO system is granted to the main user. It may submit registration, update and deletion applications from the register, submit annual reports to the competent authorities, and may also keep waste records. The main user may be the owner of the enterprise (a natural person with a registered business) and a person indicated in the National Court Register to represent the company. If the main user rights to access and operate the BDO system have been granted to another person, in accordance with applicable regulations, he or she must be granted a BDO power of attorney. The power of attorney submitted in the BDO system must be accompanied by confirmation of payment of the stamp duty of PLN 17 (transfer to the bank account number of the city office belonging to the zone of the Marshal's Office of a given voivodeship).

Please read Art. 57 section 1. The Waste Act (Journal of Laws of 2023, item 1587), which indicates who is subject to the registration fee when entering the register, i.e. those who introduce: equipment and authorized representatives; batteries or accumulators; vehicles; producers, importers and intra-Community purchasers of packaging and those placing on the market packaged products, tires, lubricating oils, single-use plastic products, fishing gear containing plastic. There is also an entry fee for representing entities. The registration fee is one-time and depends on the size of the enterprise, i.e. PLN 100 for micro-entrepreneurs and PLN 300 for other entrepreneurs.
The above-mentioned entities entered in the register pay the annual fee for the following year by the end of February each year.
Following successful entity registration, all outstanding reports must be submitted immediately.

When will the submitted application be registered?

A correctly submitted application will be approved and a unique BDO number for a given entity will be assigned within 30 days.

Report in the BDO database after the deadline

Overdue reports should be submitted via individual audit in the BDO online system as soon as possible, because in accordance with Art. 180a. The Waste Act (Journal of Laws of 2023, item 1587) provides for the possibility of imposing a fine (from PLN 20 to PLN 5,000) for failure to comply with the obligation to submit reports on March 15 of each year for the previous calendar year.
In the case of a municipal report, it must be submitted by January 31. If the business is terminated, the report must be submitted within 7 days from the date of its termination.
There is no fee for submitting a report in the BDO database.
The holder of waste is obliged to keep up-to-date quantitative and qualitative records in accordance with the waste catalog specified in the regulations, called the "waste records". Detailed regulations regarding, among others, types of waste or amounts of waste for which there is no obligation to keep waste records, taking into account their harmfulness and the need to introduce facilitations in the case of generating small amounts of waste, can be found in the Regulation of the Minister of Climate of December 23, 2019 on the types waste and amounts of waste for which there is no obligation to keep waste records and in Art. 66 of the Waste Act. On the basis of correctly kept records, the annual report is completed.

Entities, depending on their activities, are obliged to prepare and submit reports such as:
• reports on products, packaging and waste management,
• reports on waste generated and waste management,
• municipal report.

 
If waste is produced, collected or processed in several voivodeships, reports should be submitted to the voivodeship marshals in which these activities take place. The reports should only contain data specific to each voivodeship.
 
From 2019, the obligation to submit reports via the electronic BDO system was imposed. In previous years, there was also an obligation to keep records, which were kept on paper cards and reports were submitted this way.
The Office may request the submission of overdue reports because the documents on the basis of which the report is based must be kept for 5 years. The 5-year period is counted from the end of the calendar year covered by the report.
Submitting the report after the deadline involves paying statutory interest, which is added to the fees resulting only from the report on products, packaging and waste management.
 
 
 
 

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