The beginning of the year is a hectic time for businesses, not only from a tax perspective, but also from an environmental perspective. One of the key obligations is KOBiZE report. The deadline for the 2025 report is inexorably approaching at the end of February 2026. If the name National Balancing and Emissions Management Centre sounds foreign to you, or you are unsure whether this obligation applies to your company - this article is for you. We will dispel any doubts and guide you through the process step by step.
What exactly is KOBiZE and why do you need to be interested in it?
KOBiZE, or the National Balancing and Emissions Management Centre, is an institution within the Institute of Environmental Protection - National Research Institute. Its main task is to collect, verify and analyse data on the volume of greenhouse gas emissions and other substances introduced into the air. Put simply: the state wants to know „who is smoking and how much”. KOBiZE report is nothing more than an annual information report that every company that emits pollutants must send to this database.
Who has to report to the KOBiZE? (Here's the catch!)
This is the key question and the most common source of error. The answer is that the obligation to report to the KOBiZE is to any entity using the environment, whose activities involve the introduction of gases or dust into the air.
Importantly, the Act does not provide for thresholds (such as in environmental charges) that would exempt you from this obligation. If you emit - you report.
Company car, central heating boiler, air conditioning - is this it?
Exactly right. Many entrepreneurs mistakenly assume that KOBiZE report only applies to large industrial plants. Meanwhile, the obligation covers ownership and operation:
- Means of transport: All company cars (cars, trucks), construction machinery or forklifts that burn fuel.
- Heating installations: A gas, oil or solid fuel boiler to heat an office, warehouse or hall.
- Processes: Even minor processes such as welding, painting (solvent emissions) or varnishing.
- Air conditioning: Air-conditioning units in the office or in cars (F-gas emissions) are also subject to recording.
In practice, this means that almost every company, even a sole trader with one leased car, has to register with KOBiZE and submit a KOBiZE report.
KOBiZE 2026 deadlines -
Remember this date: by the end of February 2026. This is the deadline for submitting the NOBiZE report for the previous calendar year (i.e. 2025). This obligation is annual. It is not worth waiting until the last minute - the IT systems at the end of February are sometimes heavily loaded and it takes time to collect all the data.
What data should be prepared for the report?
In order to complete the report correctly, you need to collect detailed information about your business.
The KOBiZE database requires, among other things:
- Data about the plant and its location.
- Information about your installations (e.g. type of boiler, output, fuel type).
- Data on equipment in operation (e.g. number and type of vehicles).
- Annual fuel consumption (in litres, m³, tonnes) for each installation and vehicle.
- Installation operating time per year.
- Type and quantity of refrigerants in air conditioning systems.
The KOBiZE system calculates the emissions itself on the basis of this data.
KOBiZE report and environmental charges - are they the same thing?
Absolutely not! They are two different responsibilities, although very much related.
- KOBiZE report: This report information emissions. You submit them to the KOBiZE database (IOŚ-PIB).
- Environmental charges: This report Financial. You submit it to the Marshal's Office and (if you exceed the exemption threshold) pay the appropriate fee.
Important: The data you calculate for the KOBiZE report are the basis for the correct calculation of the environmental charges. If you make a mistake at KOBiZE, it is likely that your report to the Marshal will also be wrong.
What are the penalties for not filing a KOBiZE report? (And why it is not worth the risk)
Question „What are the penalties for not submitting a KOBiZE report?” is one of the more frequently asked questions. Failure to submit the report on time is an offence. The Provincial Inspectorate for Environmental Protection (WIOŚ) is entitled to impose a fine during an inspection. The financial and reputational risk is simply not worth it, especially as the obligation applies to almost everyone.
BDO, waste, KOBiZE - how to get to grips with it all?
The modern businessman has to juggle many environmental obligations. The KOBiZE concerns air emissions. Equally important, however, are waste management issues. If your facility generates it (and almost everyone does, even office waste), you need to be aware of a separate document, the Report on waste generated, submitted by the BDO system. All these responsibilities often overlap, so it is useful to know the general Obligations of businesses in the BDO system, to get the full picture.
Summary and support
KOBiZE report for 2025 is an obligation that cannot be ignored. It affects virtually every company with even one car or heated premises. The key is to collect accurate data and meet the deadline of the end of February 2026. If you feel that the maze of regulations is overwhelming you, you don't have time for tedious data collection or you just want to be sure that everything is done correctly - don't risk penalties. Our offer on comprehensive environmental consultancy will help you submit your reports on time and provide you with peace of mind.
