{"id":6388,"date":"2026-04-23T13:00:00","date_gmt":"2026-04-23T11:00:00","guid":{"rendered":"https:\/\/ekopro-grupa.pl\/?p=6388"},"modified":"2026-04-07T11:28:38","modified_gmt":"2026-04-07T09:28:38","slug":"bdo-the-report-who-has-to-file-it","status":"publish","type":"post","link":"https:\/\/ekopro-grupa.pl\/en\/bdo-the-report-who-has-to-file-it\/","title":{"rendered":"BDO publicity report who must submit it"},"content":{"rendered":"

BDO commercials report who needs to file it?<\/strong><\/h1>\n\n\n\n
\"\"<\/figure>\n\n\n\n

If you run a shop or wholesaler and offer your customers plastic carrier bags covered by the recycling levy, you are in principle obliged to register with BDO and submit a annual report on products, packaging and the management of waste arising from them<\/strong>. Official BDO material makes it clear that the obligation applies to businesses operating retail or wholesale units where plastic shopping bags covered by the recycling levy are offered. This is a very important distinction, because in practice, it is not about every plastic shopping bag in the shop, but about the bags covered by the recycling fee regulations. At the same time, shops offering only very lightweight bags<\/strong> used for hygiene reasons or as primary packaging for bulk food are not subject to entry in the BDO on this account.<\/p>\n\n\n\n

Which commercials must be reported in the BDO report<\/strong><\/h2>\n\n\n\n

In the BDO report the commercials are shown in the Table 4 - Information on plastic shopping bags<\/strong>. The official system manual shows that the table includes data on the number of acquired and issued<\/strong> bags, divided into three categories: bags with a material thickness of less than 15 micrometres<\/strong>, lightweight bags with a thickness of 15 to 49 micrometres<\/strong> and bags others from 50 micrometres<\/strong>. The data is entered by quarter and the system also shows the annual total below. In practice, this means that the entrepreneur has to keep a running tally of the number of bags bought and issued to customers, because without this it is difficult to compile the annual report correctly.<\/p>\n\n\n\n

By when to report and how it differs from the recycling fee
<\/strong><\/h2>\n\n\n\n
\"\"<\/figure>\n\n\n\n

This is one of the most common mistakes. BDO report<\/strong> i recycling fee<\/strong> are not the same thing. The annual report on products, packaging and their waste management is submitted electronically in the BDO system by 15 March for the previous calendar year<\/strong> to the relevant provincial marshal. In turn, the recycling fee for the bags itself is accounted for separately and remitted to the provincial marshal by the 15th of the month following the quarter<\/strong>, and its rate is PLN 0.20 per bag<\/strong>. From the shop's perspective, this therefore means two separate responsibilities: the ongoing settlement of the levy and the annual report to BDO.<\/p>\n\n\n\n

What to bear in mind if a shop operates in several provinces<\/strong><\/h2>\n\n\n\n

In the case of commercials, the report can be more complex when the trader operates shops or wholesalers in more than one province. The official BDO manual indicates that in Table 4 you should then enter aggregated data for all retail or wholesale establishments in a given province<\/strong>, and the report shall be sent to separately to the relevant provincial marshal<\/strong>. This is important because many entrepreneurs assume that one report will cover the entire sales network in the country. In practice, it is safest to organise the bag data by province and quarter beforehand to avoid errors when completing the report.<\/p>\n\n\n\n

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

\n
\n
\n

Does every commercial in the shop mean an obligation to report to BDO?<\/strong><\/h3>\n
\n\n

No. The obligation applies to shops and wholesalers offering plastic shopping bags covered by the recycling levy.<\/p>\n\n<\/div>\n<\/div>\n

\n

Do \u201erip-offs\u201d need to be reported in BDO?<\/strong><\/h3>\n
\n\n

Very lightweight bags used for hygiene reasons or as primary packaging for bulk food are not subject to the recycling levy, so a shop offering only such bags is not subject to entry in BDO for this reason.<\/p>\n\n<\/div>\n<\/div>\n

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By when is the report for the commercials filed with BDO?<\/strong><\/h3>\n
\n\n

\u00a0To 15 March<\/strong> for the previous calendar year.<\/p>\n\n<\/div>\n<\/div>\n

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What data shall be entered in the adverts report?<\/strong><\/h3>\n
\n\n

The number of bags purchased and issued by quarter and by three thickness groups: less than 15 micrometres, 15-49 micrometres and 50 micrometres and above.<\/p>\n\n<\/div>\n<\/div>\n

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Are the recycling levy and the BDO report the same thing?<\/strong><\/h3>\n
\n\n

No. The recycling charge is billed quarterly and the BDO report is submitted once a year.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n

You are in doubt as to whether your company is covered by the obligation to submit BDO reports for commercials<\/strong>, how to count bags correctly or how to separate the reporting obligation from the recycling fee? Contact us Ekopro Group<\/a><\/strong> will help you organise your data, explain the regulations and answer questions about BDO. Go to \u201eContact\u201d<\/strong><\/a> and make use of our support.<\/p>\n\n\n\n

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

If you run a shop or wholesaler and offer plastic shopping bags covered by the recycling fee to your customers, you are in principle obliged to register with BDO and to submit an annual report on products, packaging and the management of waste arising from them. Official BDO material makes it clear that this obligation applies to businesses operating retail or wholesale units where plastic shopping bags covered by the recycling levy are offered. This is a very important distinction as, in practice, it is not just any plastic shopping bag in a shop, but the bags covered by the recycling levy legislation.<\/p>","protected":false},"author":2,"featured_media":6389,"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":[102],"class_list":["post-6388","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-baza-wiedzy","tag-bdo-reklamowki-sprawozdanie-kto-musi-je-zlozyc"],"taxonomy_info":{"category":[{"value":4,"label":"Baza wiedzy"}],"post_tag":[{"value":102,"label":"BDO reklam\u00f3wki sprawozdanie kto musi je z\u0142o\u017cy\u0107"}]},"featured_image_src_large":["https:\/\/ekopro-grupa.pl\/wp-content\/uploads\/2026\/04\/image-40.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":102,"name":"BDO reklam\u00f3wki sprawozdanie kto musi je z\u0142o\u017cy\u0107","slug":"bdo-reklamowki-sprawozdanie-kto-musi-je-zlozyc","term_group":0,"term_taxonomy_id":102,"taxonomy":"post_tag","description":"","parent":0,"count":1,"filter":"raw"}],"_links":{"self":[{"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/posts\/6388","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=6388"}],"version-history":[{"count":1,"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/posts\/6388\/revisions"}],"predecessor-version":[{"id":6391,"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/posts\/6388\/revisions\/6391"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/media\/6389"}],"wp:attachment":[{"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/media?parent=6388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/categories?post=6388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ekopro-grupa.pl\/en\/wp-json\/wp\/v2\/tags?post=6388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}