{"id":6307,"date":"2026-04-07T13:00:00","date_gmt":"2026-04-07T11:00:00","guid":{"rendered":"https:\/\/ekopro-grupa.pl\/?p=6307"},"modified":"2026-04-01T14:46:18","modified_gmt":"2026-04-01T12:46:18","slug":"penalty-for-failure-to-report-bdo","status":"publish","type":"post","link":"https:\/\/ekopro-grupa.pl\/en\/penalty-for-failure-to-report-bdo\/","title":{"rendered":"Penalty for lack of BDO report"},"content":{"rendered":"

Penalty for failure to file a BDO report - what does the trader face?<\/strong><\/h1>\n\n\n\n
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If your company is required to submit an annual report to BDO, failure to do so is not a minor administrative shortcoming, but a violation under the Waste Act directly. The most important answer is simple: failure to file a BDO report is punishable by a fine<\/strong>. In practice, entrepreneurs often confuse this sanction with penalties for not being registered in the BDO or for not having a registration number on the documents, whereas the law separates these obligations. In the case of reporting, the key is Article 180a of the Waste Act, which explicitly states that anyone who, contrary to the obligation referred to in Article 76, fails to file a report is liable to a fine.<\/p>\n\n\n\n

When does the obligation to file a BDO report arise
<\/strong><\/h2>\n\n\n\n
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Not every entity listed in BDO is obliged to submit annual reports, which is one of the most common confusions among entrepreneurs. The official BDO FAQ indicates that the entities listed in Article 73, Article 74a and Article 75 of the Waste Act are obliged to submit annual reports, so the obligation depends on the type of activity conducted and not on the mere fact of having a registration number. As a rule, reports are submitted to the marshal of the voivodship by 15 March for the previous calendar year<\/strong>, and if the entrepreneur permanently ceases his or her activity, he or she must submit the required reports within seven days of ceasing the activity.<\/p>\n\n\n\n

What is the penalty for failing to file a BDO report and when the risk increases<\/strong><\/h2>\n\n\n\n

Unlike some other breaches in the BDO system, here the law does not speak of an administrative fine with a specific fork, but of a a fine<\/strong>. This is an important distinction, as the circulation often mixes up a lack of report with a lack of registration, and these are two different obligations and two different sanction regimes. In addition, the risk does not only relate to the total absence of a report. The law provides that if the provincial marshal finds inconsistencies between the data and the facts, he calls for a correction by BDO, setting a deadline of no more than 14 days, and the lack of a correction within this deadline means that it is deemed that the entity has not fulfilled its reporting obligation<\/strong>. In other words, not only a failure to send, but also leaving an erroneous report uncorrected can lead to the same consequences.<\/p>\n\n\n\n

How to avoid a penalty for failure to file a BDO report<\/strong><\/h2>\n\n\n\n

From the entrepreneur's point of view, the most important thing is not only the submission of the document itself, but also to confirm in advance whether the company really belongs to the reporting groups and whether the data for the report is complete. In practice, the safest approach is regular record-keeping, verification of obligations before 15 March and a prompt response to any request for correction. This is particularly important as the reports are submitted electronically via an individual account in the BDO system and the Marshal has a statutory obligation to verify them. For many companies, therefore, the biggest threat is not the deadline itself, but the mistaken assumption that since the entrepreneur has a BDO number, but \u201enothing big has happened\u201d, the report is not needed or can wait.<\/p>\n\n\n\n

Frequently asked questions<\/strong><\/p>\n\n\n

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Is there a fine or penalty for failure to file a BDO report?<\/strong><\/h3>\n
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For failing to make the report referred to in section 76 of the Waste Act, the Act provides for a fine<\/strong>.<\/p>\n\n<\/div>\n<\/div>\n

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Does everyone enrolled in BDO have to submit an annual report?<\/strong><\/h3>\n
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No. The obligation only applies to the entities indicated in Article.of the Waste Act and selected municipal reporting entities.<\/p>\n\n<\/div>\n<\/div>\n

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By when must the BDO report be submitted?<\/strong><\/h3>\n
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As a general rule, to 15 March for the previous calendar year<\/strong>.<\/p>\n\n<\/div>\n<\/div>\n

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Can an erroneous report also end in a sanction?<\/strong><\/h3>\n
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Yes. If the marshal calls for a correction and the entity does not correct the report within the deadline, the obligation to submit the report is deemed not to have been fulfilled.<\/p>\n\n<\/div>\n<\/div>\n

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Is the report submitted on paper?<\/strong><\/h3>\n
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No. Annual reports to BDO are submitted electronically via an individual account in the system.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n

Are you in doubt as to whether your company needs to file a report with BDO or do you need help with data preparation, correction or risk assessment of sanctions? Contact us Ekopro Group<\/a><\/strong> will help you to check your responsibilities, organise your records and answer your questions about BDO. Go to \u201eContact<\/a>\u201d<\/strong> and make use of our support.<\/p>\n\n\n\n

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

If your company is obliged to submit an annual report to BDO, failure to do so is not a minor administrative shortcoming, but a violation directly under the Waste Act. The most important answer is simple: failure to file a BDO report is punishable by a fine.<\/p>","protected":false},"author":2,"featured_media":6308,"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":[87],"class_list":["post-6307","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-baza-wiedzy","tag-kara-za-brak-sprawozdania-bdo"],"taxonomy_info":{"category":[{"value":4,"label":"Baza wiedzy"}],"post_tag":[{"value":87,"label":"Kara za brak sprawozdania BDO"}]},"featured_image_src_large":["https:\/\/ekopro-grupa.pl\/wp-content\/uploads\/2026\/04\/image-10.png",1024,1024,false],"author_info":{"display_name":"Jakub Nalewa","author_link":"https:\/\/ekopro-grupa.pl\/en\/author\/jakub-nalewa\/"},"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":87,"name":"Kara za brak sprawozdania BDO","slug":"kara-za-brak-sprawozdania-bdo","term_group":0,"term_taxonomy_id":87,"taxonomy":"post_tag","description":"","parent":0,"count":1,"filter":"raw"}],"_links":{"self":[{"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/posts\/6307","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/comments?post=6307"}],"version-history":[{"count":1,"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/posts\/6307\/revisions"}],"predecessor-version":[{"id":6310,"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/posts\/6307\/revisions\/6310"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/media\/6308"}],"wp:attachment":[{"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/media?parent=6307"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/categories?post=6307"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/tags?post=6307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}