Consulting on fees for the use of the environment

Are you facing obligations related to environmental fees? Does your company emit dust, greenhouse gases, or maybe store waste? Find out how you can meet these requirements while avoiding unnecessary worries and costs.

On this page you will learn:

Definition of fees for the use of the environment

An environmental fee is a type of compensation for the impact of your company on the environment, especially in the case of dust emissions, greenhouse gases or waste storage. This is an obligation arising from the Environmental Protection Act, which applies to entrepreneurs using the environment.

When is the environmental fee charged?

An environmental fee is charged if a given company’s activities result in landfilling waste, emitting greenhouse gases or releasing gases and dust into the air. These are emission situations such as:

  • from boiler rooms and power generators,
  • from technological processes, e.g. painting, varnishing, welding, smoking, wood or metal processing, galvanization,
  • from the combustion of fuels in internal combustion engines, e.g.: use of cars, construction machines, rail vehicles, agricultural tractors, forklifts, etc.,
  • from the reloading of motor gasoline, e.g. gas stations,
  • from breeding poultry,
  • from the operation of air conditioning devices in the event of a loss of coolant, e.g. in offices, technological halls.

Additionally, in accordance with the Water Law, fees apply for water services, such as groundwater and surface water abstraction and the discharge of sewage into water and land. The rules for paying them are specified in the Regulation of the Council of Ministers of December 22, 2017 on unit rates of fees for water services.

How should the environmental fee be paid?

Companies that are subject to an environmental fee must submit lists for the previous year to the voivodeship marshals by March 31. They contain information and data on the scope of use of the environment and the amount of fees due.

Fees for releasing gases and dust into the air resulting from the operation of devices are paid to the account of the marshal’s office competent for the place of registration of the entity. The remaining fees are paid to the account of the marshal’s office competent for the place where the environment is used.

Submitting reports and calculating fees

Reports and fees for the use of the environment are submitted to the marshal’s office competent for the place of business. The amount of fees is determined on the basis of the records kept and the applicable rates established by the Minister of Climate and Environment in the announcement on the rates of fees for the use of the environment.

What else do you need to know about the environmental fee?

Companies using the environment are responsible for independently determining the amount of fees due for using the environment. Remember that fees are charged for the period in which the use occurred. Moreover, the obligation to pay environmental fees expires after 5 years.

Who pays the increased fee for using the environment?

Environmental use fee increased by up to 500%? Pursuant to the Environmental Protection Law, companies using the environment are financially responsible for their actions. This is especially important when the activity takes place without the required permits. This applies to situations where the company:

  • introduces dust and gases into the air from the installation without the required emission permit or integrated permit,
  • draws groundwater or surface water without the required water permit or integrated permit,
  • discharges sewage into water or land without the required water permit or integrated permit for discharging sewage into water or land.

In such cases, fees are increased by 500%.

When do you not pay a fee for using the environment?

There are situations in which entities using the environment are exempt from the obligation to pay a fee. This applies to situations when:

  • If the calculated annual fee for one type of use of the environment does not exceed PLN 800. However, this does not exempt you from the obligation to submit an annual list containing information and data on the types and volumes of gas or dust emissions released into the air and the amounts of fees due.
  • If the annual fee does not exceed PLN 100, this also exempts you from the obligation to submit annual lists.

Types of fees for using the environment

    • Fees for air pollutant emissions
    • Water abstraction fees
    • Fees for waste storage
    • Other kinds of fees

    The list containing summary information on the use of the environment consists of the following lists:

    • a list containing information on the amount and types of gases or dust released into the air,
    • a list containing information and data on the volume of greenhouse gas emissions covered by the emission allowance trading system and the number of emission allowances as well as the amount of fees due,
    • a list containing information on stored waste

Consequences of not paying fees

Failure to fulfill obligations related to environmental fees may lead to serious consequences. Pursuant to the Environmental Protection Law, failure to prepare and submit the list may result in penalties.

If the entity does not submit the list, the voivodeship marshal may charge an environmental fee using available data or measurements provided by the voivodeship inspector of environmental protection.

If the data in the list submitted by the entity raises objections, the voivodeship marshal will determine the amount of the fee being the difference between the fee due and the fee resulting from the submitted list of environmental fees.

The voivodeship marshal may also impose a fee if the entity has not settled greenhouse gas emissions, based on data from the National Center for Emission Balancing and Management.

If the entity has not submitted an annual report on lists containing information on the scope of use of the environment, the voivodeship marshal will calculate the fee based on its own findings or the results of the inspection of the voivodeship inspector of environmental protection.

How and where to make payment?

If the entity using the environment is obliged to settle the amount of emissions and determine the amount of fees relating to the scope of use of the environment, the above fees are paid to the account of the marshal’s office competent for the place of activity.

Don’t let legal intricacies and complicated formalities become an obstacle to running your business. With r2eko you can be sure that your environmental matters are managed professionally and in accordance with the law.

Contact us to find out more about how we can help and protect your business against unforeseen costs related to environmental charges.

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