BDO annual fee 2025 - who had to pay, how much was it and what are the risks for non-payment?

The BDO annual fee for 2025 was one of those obligations that many businesses mistakenly treated as an automatic addition to the register entry itself. In practice, the case is different. Firstly, not everyone entered in the BDO is obliged to pay it. Secondly, from 1 January 2025. new registration and annual fee rates have come into force: PLN 200 for micro-entrepreneurs i PLN 800 for entrepreneurs other than micro-entrepreneurs. Thirdly, the annual fee for 2025 had to be paid by the end of February 2025.. This means that the topic did not apply to all companies with a BDO number, but to those businesses that were subject to the fee obligation and did not benefit from the statutory exceptions.
Who had to pay the annual fee for 2025?

The annual fee applied only to certain groups of entrepreneurs identified by BDO. These include producers of electrical and electronic equipment, introducers of batteries or accumulators, entering vehicles, manufacturers, importers and intra-Community purchasers of packaging, those introducing packaged products, introducing tyres and introducing lubricating oils. This meant that the mere fact of having a BDO registration number did not yet determine the obligation to pay. In practice, the biggest mistake was to equate each entry in the register with the obligation to pay an annual fee, whereas some firms are listed in BDO for other reasons and are not subject to this financial obligation.
How much was the BDO annual fee in 2025 and where should it be paid?
For 2025, the new rates were already in place: PLN 200 for a micro-entrepreneur i PLN 800 for an entrepreneur other than a micro-entrepreneur. The official BDO announcements announced at the end of 2024 reminded that these were the current rates in force from the beginning of 2025. The fee had to be paid to the marshal's office competent for the company's seat or place of residence, and account numbers are published on the websites of the relevant Marshal Offices. This is important, as traders often look for one central account „for BDO”, whereas the fee does not go to one nationwide account, but to the relevant marshal office.
When did the fee for 2025 not have to be paid?
The most important exception is simple: the annual fee shall not be paid in the year in which the registration fee is paid. This means that if a trader obtained an entry in BDO in 2025 and paid the registration fee in the same year, they no longer paid the annual fee for 2025 separately. This is precisely one of the most frequently confused elements of the entire system. In addition, the annual fee obligation did not apply to firms that did not fall into the fee category at all, even though they were on the BDO register for other reasons. In practice, this means that each firm should have first checked the basis of its entry and only then assessed the payment obligation for 2025.
What was the penalty for non-payment of the annual fee for 2025?
This was not a purely technical obligation. Official communications from BDO were a clear reminder that failure to pay the annual fee results in deletion of the entity from the BDO register. This is a very serious consequence, as deletion can mean real problems with the continued operation of the registered business, with records, documentation and reporting. In practice, this means that even a relatively small annual fee can have a very significant operational impact on the company. Therefore, from an entrepreneur's perspective, the annual fee for 2025 should be considered not as a minor administrative transfer, but as part of maintaining legal operation in the BDO system.
Frequently asked questions
How much was the BDO annual fee for 2025?
From 1 January 2025, it was PLN 200 for micro-entrepreneurs i PLN 800 for other entrepreneurs.
By when did you have to pay the annual fee for 2025?
To end of February 2025.. Official BDO sources indicate that the annual fee is paid by the end of February for the year in question.
Did everyone enrolled in BDO have to pay the annual fee for 2025?
No. The obligation applied only to specific groups of entrepreneurs identified by BDO, not to all entities on the register.
Did you also have to pay the annual fee for 2025 in the year of registration?
Not if a registration fee has already been paid in 2025. In this case, the annual fee for the same year shall not be paid.
What was the penalty for non-payment of the BDO annual fee?
Official communications from BDO indicate that failure to pay results in the deletion of the entity from the register.
If you want to check that your company has correctly accounted for the BDO annual fee for 2025 and whether it was indeed subject to this obligation, Ekopro Group provides assistance. On a day-to-day basis, we support entrepreneurs in topics related to BDO, registration and annual fees, registration, data updating, environmental records and reporting. Feel free to contact us we will help you determine whether the obligation has been recognised correctly and how to sort out the BDO topic in your company.

