BDO 2026 report - how to report in the BDO system?

BDO Report 2026 must be submitted electronically in the BDO system for the previous calendar year, as a rule by 15 March 2026. The obligation applies to entities that generated waste, managed waste or had product or packaging obligations as indicated in the Waste Act in 2025. The report is not submitted on paper or by simple email to the authority - the relevant place is the entrepreneur's individual account in the BDO system.

The biggest mistake businesses make is putting off the report until the last day. The BDO report is not just about clicking „send”. You need to check the entry in the register, waste records, KPOs, waste codes, masses, places of business and branch data beforehand. If a company operates in several locations, the risk of confusion increases, as the data must correspond to the actual circulation of waste at each place of business.

By when do you have to submit the BDO report in 2026?

The BDO annual report for 2025 must be submitted by 15 March 2026. This is an essential deadline for reports on waste generated and waste management and for reports on products, packaging and the management of waste arising from them.

If you are reading this article after 15 March 2026 and the report has not been sent, it is not worth waiting for a call. The safest course of action is to get your data in order immediately and submit an overdue report, or to consult a BDO specialist about the situation.

You can also check out a separate guide at EKOPRO: how to file a BDO report, which develops the procedure for submitting a report to the system.

Who must file an annual waste report?

Not every entity listed in BDO automatically submits an annual report. BDO's official FAQs indicate that the obligation to file annual reports applies to the entities specified in Articles 73, 74a and 75 of the Waste Act, while municipal reports apply to separately designated entities from the Act on Maintaining Cleanliness and Order in Municipalities.

In practice, the obligation may concern, among other things:

companies generating non-municipal waste,
production facilities,
construction and renovation companies,
automotive workshops,
medical and veterinary surgeries,
waste collectors or waste processors,
importers and distributors,
companies introducing packaged products,
companies with several sites of operation.

If a company is unsure whether its BDO entry corresponds to its actual activities, it is first worth examining the terms of reference on the subpage BDO or perform environmental audit.

Where is the BDO report submitted?

The report shall be submitted only electronically via an account in the BDO system. This is not a classic paper form or a simple letter to the marshal's office. Business.gov.co.uk indicates that the report should be submitted electronically using an account in the BDO system.

In practice, the entrepreneur comes into contact with the e-Government platform mainly at the login stage. The BDO manual indicates that the main user logs in to the system by login.gov.pl, through identity providers such as Trusted Profile, e-banking or other providers.

This is an important distinction: the trusted profile or login.gov.pl is used to authenticate the user, but the report itself is submitted in the BDO system.

How to submit the BDO 2026 report step by step?

Correct submission of the BDO report requires preparation of the data before entering the form itself. The system will not solve the problem of incorrect waste codes, missing KPOs or discrepancies between records and documents from the recipient.

Step 1: Check which type of report the company is concerned with

The company may be required to submit:

reports on waste generated and waste management,
reports on products, packaging and the management of their waste,
municipal report - if it belongs to the relevant group of entities.

If a company has several types of activities, it may have more than one reporting obligation. This is a common case for manufacturing, retail and e-commerce companies that generate waste and introduce packaged products at the same time.

Step 2: Verify the entry in BDO

Before preparing the report, it is necessary to check that the registration data is up to date: company name, TIN, places of business, BDO divisions and tables, types of activity and waste codes.

If the entry does not correspond to the actual activity, the report may be technically difficult to prepare or factually incorrect. In this case, it is worth checking first BDO chapters and tables, and only then proceed with the report.

Step 3: Compare the waste records with the KPO

The annual report should result from the waste records kept. The data from the record sheets, Waste Transfer Cards, invoices and acceptance documents should form a consistent picture: same waste code, similar weights, correct dates and correct recipient data.

If records have been kept irregularly, the report should not be created „from memory”. The source documents need to be sorted out first. The EKOPRO guide may be helpful: how to keep records of BDO waste.

Step 4: Prepare data for each place of business

Multi-site operations require special attention. The mistake is usually to treat all locations collectively, even though the waste is generated at different locations, has different codes or is received by different recipients.

With several branches, it is useful to prepare a separate working table for each place of business:

Area to be checked	What to verify before shipping
Location	whether the place of business is correctly recorded in the BDO
Waste code	whether the code corresponds to the actual type of waste
Waste weight	whether the weight agrees with the KPO, invoices and records
Recipient of waste	that the acquirer's details are correct
Dates	whether transfers fall within the reporting year
KPO status	that the cards are validated and complete

This simple tool reduces the risk of confusion for companies that have warehouse, production, sales branch and service facilities in different locations.

Step 5: Determine who prepares the report and who sends it out

The official BDO FAQs indicate that a subordinate user can prepare a report in draft form, but has no option to submit it. Submission of the report is assigned to the master user.

This is important organisationally. In many companies, the data is prepared by an environmental specialist, accounting or an external consultant, but the dispatch has to be approved by a person with the appropriate rights. If the main user access does not work on the evening of 14 March, the company may have a problem despite the finished report.

Step 6: Send report and keep confirmation

Once you have completed the form, you need to check the status of the document in the BDO system. The mere preparation of the draft version does not imply the submission of the report. For security reasons, you should keep a confirmation of dispatch and an internal copy of the data on the basis of which the report was prepared.

Most common errors in the BDO 2026 report

The most common problems are not caused by the form itself, but by unprepared data. The BDO system shows the form, but does not guarantee that the values entered are correct.

Typical mistakes include:

sending a report by the wrong user account,
no root user access,
the omission of one of the branches,
entry of an outdated place of business,
non-compliance of waste weights with KPO,
wrong waste code,
confusion of the waste report with the product-packaging report,
attempting to file a report without first putting the records in order,
the assumption that the BDO number alone prejudices the reporting obligation,
no response to the call for correction.

If a company doubts whether a report has been prepared correctly, it is better to check the document before sending it than to correct it after a call from the office.

Penalty for lack of BDO report - is there really a £5,000 threat?

For failure to provide the required BDO report, the regulations provide for fine. Article 180a of the Waste Act stipulates that anyone who, contrary to the obligation referred to in Article 76, fails to file a report is liable to a fine.

In practice, the amount often appears PLN 5000, as, under the general rule of the Code of Offences, the fine can be up to PLN 5,000. However, it is important to distinguish the fine for failure to report from administrative fines for other BDO violations, such as conducting activities without the required entry, failure to update the entry, incorrect records or waste management violations. The official BDO website indicates separate sanctions for registration violations, including administrative fines for operating without the required entry.

The most important conclusion for the entrepreneur is simple: the absence of a BDO report should not be regarded as a minor administrative delay, as it may trigger offence liability and control of the correctness of waste documentation.

EKOPRO describes more on this topic in the article: penalty for lack of BDO report.

What if the 15 March deadline has passed?

If the deadline has passed and the company has not filed a report, the first step should be to determine whether the obligation actually existed. If so, the data should be prepared as soon as possible and the report filed in the BDO system.

It is not worth adopting a „we'll wait for the authority to respond” strategy. From a risk perspective, it is better to voluntarily sort out the obligation than not to respond. If a company receives a call for correction or clarification, you must respond in a timely manner and on the basis of the source data.

In more difficult cases, especially with a backlog of several years or multi-branch operations, a good solution is to environmental outsourcing. EKOPRO supports companies in record-keeping, preparation of reports and contacts with the administration.

When is it worth commissioning a BDO report from a specialist?

External support is particularly useful when a company:

has several branches,
changed its business profile in 2025,
did not keep records on an ongoing basis,
unsure which waste to include in the report,
has an outdated BDO entry,
does not know whether to submit a waste report, a product report or both,
received a summons from the marshal's office,
wants to avoid mistakes before the inspection.

The BDO report is the end result of a whole year's record-keeping. If the source data is inconsistent, simply filling in the form does not solve the problem. Therefore, with larger operations, it is better to treat the report as part of ongoing environmental compliance rather than a one-off obligation before 15 March.

Frequently asked questions

By when does the BDO report need to be submitted in 2026?

As a general rule, the BDO report for 2025 should be submitted by 15 March 2026. The deadline applies to annual reports submitted for the previous calendar year in the BDO system.

Does every entity with a BDO number have to report?

No. The BDO number alone does not automatically imply an obligation to file an annual report. The obligation depends on the type of activity and applies to the entities indicated in the relevant provisions of the Waste Act.

Is the BDO report submitted via ePUAP?

Not as a simple letter via ePUAP. The report is submitted electronically via an account in the BDO system. The trusted profile, e-banking or login.gov.pl are primarily used to log in and authenticate the primary user.

Can a subordinate user send a BDO report?

A subordinate user can prepare a draft report, but only the master user can send the form. This is worth checking before the deadline so that the finished report does not get stuck at the approval stage.

What is the penalty for not having a BDO report?

Failure to file the required BDO report is punishable by a fine. In practice, a limit of up to PLN 5,000 under the rules of misdemeanour liability is often indicated, but this fine must be distinguished from administrative fines for other BDO breaches.

What to do if a BDO report has been submitted with an error?

If an error is detected, a correction must be prepared on the basis of the source documents. If the office calls for a correction, you must respond within the deadline and not leave the erroneous report unaddressed.

Need help with the BDO 2026 report?

If you are unsure whether your company needs to file a BDO report, whether the data in the records is complete or whether the report has been prepared correctly, please contact EKOPRO Group. Go to Contact and briefly describe your company's activities, number of locations and types of waste. EKOPRO will help to establish responsibilities, organise data and prepare the report in the BDO system.