Environmental Report 2025 - who must submit it and how to prepare it without errors?

Environmental Report 2025

The environmental report for 2025, known in practice as the list to the marshal, is an obligation that many entrepreneurs still associate exclusively with large industry. Meanwhile, it very often also applies to small and medium-sized companies, especially those that operate boilers, cookers, fuel-burning equipment or carry out activities that emit gases or dust into the air. The Ministry of Climate and Environment reminds that once a year, the entity using the environment submits to the provincial marshal a list containing information and data on the scope of use of the environment and the amount of fees due. For the data for 2025, the deadline is 31 March 2026.. This means that even if the entrepreneur does not ultimately pay the fee, he should not assume in advance that the subject does not apply to him. 

Who is most likely to have to produce the 2025 list?

Most often, the obligation applies to companies that, in 2025, were using the environment in a way that caused emissions into the air. In practice, this will include entrepreneurs operating gas, oil or solid fuel boilers, workshops, paint shops, production facilities, warehouses and some service companies. This is why the topic of the marshal's list is so often linked to the KOBiZE report: the emission data collected for the National Database are a very important starting point for the further calculation of the environmental fee. For the entrepreneur, the key conclusion is simple: it is not the size of the company that determines the obligation, but the actual sources of emissions and the scale of environmental use. 

When do you have to pay and when will the charge not occur?

The most important practical rule is that not every company that prepares an inventory has to pay money in the end. Business.gov.pl points out that an environmental fee is not paid if the annual fee for one type of environmental use does not exceed 800 PLN. However, this does not mean that the calculation itself can be ignored. First, the emissions data must be established, the current rates applied and only then is it necessary to assess whether the threshold has been exceeded. In practice, this is where many errors occur: the entrepreneur assumes that he or she „certainly pays nothing”, but does not perform a reliable accounting. For the 2025 inventory, the rates in force for 2026, as announced in the Monitor Polski in August 2025, must be used. 

How to prepare the 2025 report without errors?

The safest approach is to combine three elements: source data, correct calculation and timely submission of the list to the Marshal. The company should first collect information on fuel consumption and other emission sources for 2025, then compare it with the KOBiZE report or other technical documentation, and finally calculate the fee due according to current rates. Only after this step can it be determined whether you need to make the inventory alone or also make the payment. From a practical point of view, it is not worth putting this off until the last week of March, as reconstructing the fuel and emission data after time usually results in errors. This is why a well-prepared environmental report is not produced at the last minute, but results from the tidiness of the data kept throughout the year. 

If you want to check whether your company needs to submit an environmental report for 2025 and whether the list to the marshal has been prepared on the correct data, it is worth verifying this before 31 March 2026.For details, see Contact page there, you can describe your business and match the scope of support to your company's real environmental responsibilities.