KOBiZE report

The KOBiZE report is one of those environmental obligations that entrepreneurs most often put off until the last minute because they mistakenly associate it only with large industrial plants. In practice, the obligation may also apply to small and medium-sized companies if their activities result in air emissions. The national database indicates explicitly that the report is to be submitted by an entity using the environment whose activities cause emissions, and the deadline for submitting the report for 2025 is the end of February 2026. This means that the report may concern not only large technological installations, but also ordinary sources of fuel combustion, such as boilers, cookers or other equipment operated in the company. This is why the question „do I have to submit a KOBiZE?” should be decided not according to the size of the company, but according to the actual occurrence of emissions. 

Who is most often subject to the reporting obligation?

Most often, the KOBiZE report concerns companies that emit gases or dust into the air in connection with their activities. In practice, this will include manufacturing plants, workshops, paint shops, warehouses and service companies using their own fuel combustion sources, but also other entities whose processes cause emissions. The KOBiZE clearly distinguishes the reporting obligation as an element of the emissions data collection system, and Biznes.gov.pl additionally shows that data on the use of the environment can later also be used to draw up a list for the marshal of the voivodship. For the entrepreneur, the most important conclusion is simple: if there is any source of emissions in the company, it should not be assumed that the KOBiZE report „certainly does not apply to us”, but it should be checked on the basis of actual activities. 

How to prepare a KOBiZE report step by step?

The safest approach is to start not with the form itself, but with the source data. You need to collect information about the installations and equipment in operation, fuel consumption, processes that cause emissions and the locations where the company uses the environment. You then need to log in to the entity's account in the National database system and enter the data for the previous year. The official KOBiZE handbook indicates that all activities are performed electronically through the National Base website, using the account created for the entity using the environment. If a company does not already have an account, it must first go through the registration of a new entity in the system. From a practical point of view, most errors occur when the report is created from memory, without compiling fuel and technical documents or without checking whether the company has omitted some emission sources. 

What mistakes to avoid when submitting a report?

The most common mistakes relate to underestimation of the emission range, omission of small combustion sources, inconsistencies of data with source documentation and starting work on the report too late. KOBiZE directly encourages early data entry to facilitate efficient and timely report submission. This is of great importance, as the KOBiZE report is very often later a point of reference for further environmental obligations, especially for environmental charges submitted to the provincial marshal by 31 March. In practice, a well-prepared report is not produced in one evening at the end of February, but is the result of sorting out emission data from the whole year. Therefore, for many companies, the most sensible solution is to verify the obligation and scope of the report in advance, rather than risking mistakes due to haste. 

If you want to check whether your company has to submit a KOBiZE report and whether the data for the report are complete and correct, it is worth sorting this out before the end of February, rather than only at the last minute. Details can be found under Contact page there, you can describe your business and match the scope of support to your company's actual issuing obligations.