BDO waste limits

The biggest mistake entrepreneurs make is to treat waste limits as a simple boundary: below the limit there are no obligations, above the limit BDO appears. In practice, the issue is more complex. The limits that are most often referred to in the context of BDOs mainly concern exemptions from the obligation to keep records of waste, rather than a general exemption from all environmental obligations. As of 1 January 2025, a new regulation is in force that defines the types and quantities of waste for which no records need to be kept. It is this that determines whether an operator - as a waste generator - can benefit from the quantity exemption for a specific waste code. If an entity is completely exempt from record-keeping, it is not subject to entry in the BDO register as a waste producer. However, this does not automatically mean that it is outside BDO by every conceivable title.

What do the waste limits actually cover?

The limits apply only to those types of waste and those quantities indicated in the regulation on exemptions from record-keeping. This means that there is no single „general waste limit for a company”, beyond which the obligation only arises. It is always necessary to look at specific waste code and the limit quantity assigned to it. If a particular type of waste is included in the regulation and the entrepreneur does not exceed the indicated limit, he or she can benefit from an exemption from record-keeping for that waste. However, if the waste in question is not covered by the exemption or its quantity exceeds the threshold in the regulation, the obligation to keep records returns. BDO has previously reminded that if an entity produces waste for which it does not keep records, it does not have to submit an application for entry in the BDO register in this regard. This is a very important distinction, because entrepreneurs often simplify the topic to a single question „do I have little waste”, rather than checking, which specific waste arises and whether it falls under an exemption.

When does a limit exempt from record-keeping but not exempt from BDO?

This is one of the most commonly overlooked nuances. Even if a company falls within the limits of the exemption from the register as a waste producer, it may still be subject to BDO for another reason. Business.gov.co.uk and BDO make it clear that the register also covers entities introducing packaged products, batteries, electrical equipment, tyres, lubricating oils or shops offering plastic bags covered by the recycling fee. This means that a company can be exempt from the waste register due to a small amount of waste, yet still be required to register with BDO as a product or packaging introducer. In practice, this is the most common source of error: the entrepreneur just checks the waste limit, concludes that he does not need to keep records, and wrongly assumes that there is nothing more to do with BDO.

How to safely assess whether a company is within the limit?

The safest approach is a three-step approach. First, you need to establish, which waste codes are actually generated in the company. After that, it is necessary to check whether the code in question is in the current regulation on exemptions from record-keeping and what limit quantity is stipulated for it. Only finally does it need to be assessed whether the company has any other obligations in the BDO independent of the waste itself. In practice, it is this third step that is most often overlooked. It is also worth remembering that the new regulation has been in force since 1 January 2025, so when assessing the limits, one should rely on the current state of the law and not on older statements circulating on the internet. If a company has doubts as to whether a particular waste is still within the limit or whether the exemption is full, it is better to verify this earlier than only when an audit is carried out or when trying to supplement the records „retrospectively”.

Frequently asked questions

If you want to check whether your company actually falls within the limits of the exemption from record-keeping and whether the absence of a record-keeping obligation also means the absence of obligations in BDO, Ekopro Group provides assistance. On a day-to-day basis, we support entrepreneurs in topics related to BDO, waste registration, code classification and assessment of environmental obligations. Feel free to contact us we will help you to determine whether your company is really benefiting from the exemption and how to organise your responsibilities safely