{"id":6109,"date":"2026-03-25T12:48:45","date_gmt":"2026-03-25T11:48:45","guid":{"rendered":"https:\/\/ekopro-grupa.pl\/?p=6109"},"modified":"2026-03-25T12:48:58","modified_gmt":"2026-03-25T11:48:58","slug":"the-environmental-fee-who-has-to-account-for-it-and-by-when","status":"publish","type":"post","link":"https:\/\/ekopro-grupa.pl\/en\/the-environmental-fee-who-has-to-account-for-it-and-by-when\/","title":{"rendered":"Environmental levy - who has to account for it and by when?"},"content":{"rendered":"

Environmental fee <\/strong><\/h1>\n\n\n\n
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The environmental fee is an obligation that many entrepreneurs associate exclusively with large industrial plants, while it very often also applies to small and medium-sized companies. In practice, it appears when the activity results in the use of the environment as defined by the legislation, most often through the introduction of gases or dust into the air, for example from boilers, furnaces, technological processes or other emission sources. The Ministry of Climate and Environment points out that once a year, by 31 March, entities using the environment submit to the provincial marshals lists for the previous year containing information on the scope of use of the environment and the amount of fees due. This means that the settlement for 2025 must be prepared and possibly paid by 31 March 2026. <\/p>\n\n\n\n

Who is most affected by the environmental levy?<\/strong><\/h2>\n\n\n\n
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The obligation most often arises with air emissions, as this is the area that affects the largest number of companies. In practice, these may be entrepreneurs operating gas, oil or solid fuel boilers, workshops, paint shops, production facilities and sometimes ordinary service companies with their own fuel combustion source. This is why the topic of the environmental fee is so often linked to the KOBiZE report: the data on air emissions from the report are a natural point of reference for further environmental accounting. The mere fact that a company is not large or does not have an extensive infrastructure does not yet mean that there is no obligation. The key is whether the activity actually causes emissions or other forms of environmental use that have to be demonstrated to the marshal. <\/p>\n\n\n\n

When do you have to pay and when is there no charge?<\/strong><\/h2>\n\n\n\n

The most important practical rule is that not every company that draws up the calculation has to pay the money in the end. Official sources indicate that no fee is paid if the calculated annual fee for one type of environmental use does not exceed PLN 800. However, this should not put the entrepreneur's guard down, as very often emissions must first be correctly calculated and data must be prepared in order to determine whether the threshold has been exceeded at all. In practice, this is where most errors occur: the company assumes that it \u201ecertainly pays nothing\u201d, but does not perform a reliable calculation and does not check whether the inventory obligation still exists. In addition, for the 2025 settlement, the fee rates for 2026 announced in the Monitor Polski in August 2025 are used, so the settlement should be based on the current rates and not on data from earlier years. <\/p>\n\n\n\n

How to prepare a settlement without errors?<\/strong><\/h2>\n\n\n\n

The safest approach is to combine three elements: source data on emissions, current fee rates and a correct list submitted to the provincial marshal. In practice, the company should first collect information on the fuels used and other sources of emissions, then compare it with the KOBiZE report or other environmental documentation, and finally draw up a calculation of the fee due and determine whether the PLN 800 threshold has been exceeded. It is this stage that decides whether the entrepreneur only submits the list or also makes the payment. From an organisational perspective, it is not worth leaving it until the last week of March, because the environmental fee is one of the obligations that is very easy to disregard, and later it is difficult to reconstruct the data without full fuel and emission documentation.<\/p>\n\n\n

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By when do you have to submit the inventory and pay the environmental fee?<\/strong><\/h3>\n
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By 31 March of the following year for the previous year. For the settlement for 2025, the deadline is 31 March 2026.<\/p>\n\n<\/div>\n<\/div>\n

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Does every company have to pay an environmental levy?<\/strong><\/h3>\n
\n\n

No. It must first be established whether the activity causes the environmental use covered by the fee at all, and then the amount of the fee must be calculated. Not every company will exceed the threshold triggering the payment.<\/p>\n\n<\/div>\n<\/div>\n

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When is it not necessary to pay a fee?<\/strong><\/h3>\n
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If the calculated annual fee for one type of environmental use does not exceed PLN 800.<\/p>\n\n<\/div>\n<\/div>\n

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Can a small boiler in a company trigger a billing obligation?<\/strong><\/h3>\n
\n\n

Yes, because the most common case of a charge relates precisely to the introduction of gases or dust into the air, and small combustion sources can also generate emissions that require calculation. This is a conclusion based on the official scope of environmental charges.<\/p>\n\n<\/div>\n<\/div>\n

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Where to get rates for billing?<\/strong><\/h3>\n
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From the announcement of the Minister of Climate and Environment on the rates of environmental charges for the year. For settlements submitted in 2026, the rates announced in August 2025 apply.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n

If you want to check whether your company should account for the environmental fee and whether the list to the marshal has been prepared on the correct data, it is worth verifying this before 31 March rather than only after the deadline. Details can be found in the Contact<\/a><\/strong> website there, you can describe your business and match the support to your company's real environmental responsibilities.<\/p>\n\n\n\n

<\/p>","protected":false},"excerpt":{"rendered":"

The environmental fee is an obligation that many entrepreneurs associate exclusively with large industrial plants, while it very often also applies to small and medium-sized companies. In practice, it arises when the activity results in the use of the environment, as defined by law, most often through the introduction of gases or dust into the air, for example from boilers, furnaces, technological processes or other sources of emissions<\/p>","protected":false},"author":8,"featured_media":6110,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[4],"tags":[41],"class_list":["post-6109","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-baza-wiedzy","tag-oplata-za-korzystanie-ze-srodowiska"],"taxonomy_info":{"category":[{"value":4,"label":"Baza wiedzy"}],"post_tag":[{"value":41,"label":"Op\u0142ata za korzystanie ze \u015brodowiska"}]},"featured_image_src_large":["https:\/\/ekopro-grupa.pl\/wp-content\/uploads\/2026\/03\/image-57.png",1024,1024,false],"author_info":{"display_name":"dr in\u017c. Tomasz Nalewa","author_link":"https:\/\/ekopro-grupa.pl\/en\/author\/tomasznalewa\/"},"comment_info":0,"category_info":[{"term_id":4,"name":"Baza wiedzy","slug":"baza-wiedzy","term_group":0,"term_taxonomy_id":4,"taxonomy":"category","description":"","parent":0,"count":195,"filter":"raw","cat_ID":4,"category_count":195,"category_description":"","cat_name":"Baza wiedzy","category_nicename":"baza-wiedzy","category_parent":0}],"tag_info":[{"term_id":41,"name":"Op\u0142ata za korzystanie ze \u015brodowiska","slug":"oplata-za-korzystanie-ze-srodowiska","term_group":0,"term_taxonomy_id":41,"taxonomy":"post_tag","description":"","parent":0,"count":1,"filter":"raw"}],"_links":{"self":[{"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/posts\/6109","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/comments?post=6109"}],"version-history":[{"count":1,"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/posts\/6109\/revisions"}],"predecessor-version":[{"id":6112,"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/posts\/6109\/revisions\/6112"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/media\/6110"}],"wp:attachment":[{"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/media?parent=6109"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/categories?post=6109"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/tags?post=6109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}