BDO waste transfer notes

Waste transfer note, i.e. KPO, is one of the most important documents in the daily work with BDO. In practice, it is an electronic document that confirms the transfer of waste from one holder to another and forms the basis for further records in the system. Official BDO instructions indicate that a KPO is drawn up by a waste holder who transfers waste to another holder or to collection or treatment sites operated by him. This means that the card is not an addition „for later”, but an element that should appear before transporting waste. This is why errors with KPOs very quickly spill over into the entire record and, later, into reporting as well.

Who issues the waste transfer note and when does it need to be done?

The most important principle is simple: The KPO is issued by the waste transferor, and not the receiver. BDO answers this directly in its knowledge base: the waste taker does not issue a KPO, as the obligation to draw up a card lies with the waste holder who transfers the waste. Equally importantly, the card should be drawn up before transport commences, i.e. not after collection, not after weighing and not „at the end of the day”, but at the time of organising the handover. In practice, this is what is most often violated by companies trying to recreate the documentation after the fact. Meanwhile, in BDO logic, the KPO is supposed to document the legal transfer of waste from the very beginning of the process.

What data does the KPO contain and why is correctness crucial?

The official BDO instructions for the KPO show that the document primarily contains the data of the transferor, the transporter and the transferee of the waste, information concerning the waste and additional information. In practice, this means that not only the code and weight of the waste must match on the card, but also the entire context of the handover: who is handing over the waste, who is transporting it, where it is going and under what procedure the takeover takes place. This is very important because the KPO does not function in isolation from the rest of the documentation. The card number also appears later on the waste record card, as confirmed by the BDO instructions for KEO. So if a card is issued in error, the problem does not end with the single document, but continues into the records and the annual settlement.

When does a KPO not need to be issued?

This is one of the most frequently searched and at the same time most frequently misunderstood issues. BDO indicates that it is permissible not to issue a KPO if one of the waste holders is not obliged to keep waste records. This applies, for example, to some cases of collection of waste from entities exempted from record-keeping. Additionally, BDO indicates that a KPO is also not issued when exporting waste outside the territory of the Republic of Poland or importing waste into the territory of the Republic of Poland. This, however, does not mean full documentary freedom. In such cases, the entrepreneur should still know what other documents he or she should have, especially if he or she is acting as a transporter or taker. In practice, the biggest mistake is that companies try to apply the KPO exception too broadly, even though they have no basis for doing so.

KPO, KPOK and record-keeping - how does it combine in the BDO system?

There are two main transfer documents in the BDO waste records module: KPO and KPOK, or municipal waste transfer card. This distinction is of practical importance, as not every company will use both types of card. For the majority of entrepreneurs, the classic KPO, used for business waste transfers, will be crucial. Official BDO instructions also show that the KPO number is later used in the waste record card, which means that a correctly issued handover card is one of the foundations of further record-keeping. In practice, the best approach is simple: treat the KPO not as a single form, but as the document from which the entire correct waste circuit in BDO starts.

Frequently asked questions

If you want to check that your company's waste transfer cards are issued correctly and that the records in BDO do not contain errors, Ekopro Group provides assistance. On a day-to-day basis, we support entrepreneurs in topics related to BDO, KPO, waste registers, reporting and day-to-day handling of environmental obligations. Feel free to contact us we will help you organise your documentation and securely manage your waste obligations in the BDO system