Correction of the BDO report after the deadline

Q: Can a correction be made to the BDO report after the deadline?

Yes. The BDO system provides the option of „Create a correction” for reports already submitted, and official material indicates that the entity can correct an erroneously submitted report itself.

In practice, one of the most common problems for businesses looks like this: the BDO report has been submitted on time, but a few days or weeks later the company discovers an error in the data. Sometimes it's a wrong waste code, sometimes it's an omitted mass, and sometimes it's an incorrect summary of product information. The good news is that the BDO system provides for the possibility of correcting a report already submitted. The official instructions show explicitly that for reports with a status of „Submitted”, „Approved” or „To be corrected”, the option is available to „Create a correction”. This means that an erroneously submitted report is not „locked forever” and can also be corrected after the original submission deadline. However, two things need to be distinguished: the technical possibility of submitting a correction and the legal consequences of an earlier error or delay. A correction helps to put the documentation in order and bring it closer to the correct state, but it does not automatically mean that the earlier irregularity ceases to be relevant.

When can a correction be made to the BDO report?

As a rule, this is the case when the report has already been submitted and the entrepreneur has either discovered the error himself or has been requested to do so by the office. This is important, as official BDO materials confirm that an entity that erroneously fills in and submits a report has the possibility to correct it on its own by resubmitting a corrected version, without a prior call for correction. On the other hand, Biznes.gov.pl reminds that if the office indicates the need for a correction, the correction must be submitted within the deadline set by the office. In practice, this means that it is worth making the correction not only when the office finds a problem, but already at the moment when the company itself notices an inaccuracy. The sooner the data is corrected, the lower the risk of further discrepancies between the report, the records and the actual situation.

What does the correction technically look like in the system?

On the system side, a correction does not „overwrite” an old document, but creates a new correction to an existing report. BDO's instructions show that with reports with statuses of „Submitted”, „Approved” and „To be corrected”, the user has access to the option of „Create a correction”. In addition, it is possible to download the UPO and track the status history of the report. This is important from a practical point of view, as the entrepreneur should retain not only the corrected version, but also confirmation of its submission and a full trail of changes. This is why the correction should be preceded by a calm comparison of the report with records, source documents and previous calculations, rather than a quick „correction of one figure” without checking the rest of the form. If one error only came out after the deadline, it often means that it is worth reviewing the whole report again.

What does a late correction do and what does it not do?

The greatest benefit of the correction is to restore correspondence between the documentation and the actual status of the entrepreneur's obligations. This is of practical relevance for audits, for subsequent settlements and when comparing data with waste records, product records or other environmental obligations. A correction after the deadline also shows that the company is not ignoring the error, but actively correcting it. However, it cannot be fairly argued that the correction itself „erases” the effects of the earlier failure. If the report was originally unreliable or filed out of time, submitting a correction puts the formal state of affairs in order for the future, but does not automatically act as an invalidation of the earlier irregularity. This is why a correction after the deadline is always better than leaving an error, but it is best treated as a corrective action rather than a guarantee of full impunity. From a business perspective, the wisest strategy is simple: as soon as you spot an error, correct it immediately before it becomes the starting point for further problems.

Can a correction be made to the BDO report after the deadline?

Yes. The BDO system provides the option of „Create a correction” for reports already submitted, and official material indicates that the entity can correct an erroneously submitted report itself.

Can a correction be submitted without a call from the office?

Yes. BDO's instructions indicate that a trader can make the correction on his own without a prior request for correction.

How do I create a correction technically in BDO?

For a report with the status of „Submitted”, „Approved” or „To be corrected”, select the option „Create a correction” in the BDO system.

Does a late correction remove the risk of consequences for an earlier error?

Not automatically. A correction puts the formal state of affairs in order and is a corrective action, but it does not in itself mean that the previous failure ceases to exist. This is a practical conclusion arising from the nature of the correction and the obligations of time.

What to do if the office has called for a correction of the report?

A correction must be submitted within the deadline set by the authority.

If you want to check whether your company's BDO report contains errors that are worth correcting even before they come to the attention of the authorities, it is best to verify this as soon as possible. Details can be found in the Contact page there, you can describe your situation and match the scope of support to your company's real responsibilities.