Environmental Reports for 2025: The Final Call for Entrepreneurs in Poland

Published on: 10.02.2026

The beginning of the year is not just about closing financial books; for business owners in Poland, it is also the peak season for environmental reporting. While many companies still operate under the misconception that "ecology" regulations apply only to large factories with smoking chimneys, the legal reality is quite different. If you run a business in Poland, it is highly likely that you must submit several reports to various authorities by the end of February or March.

The Big Four: BDO, KOBiZE, The Marshal, and F-gases

There are many obligations, but the most critical ones to remember when settling the year 2025 are:

  • KOBiZE (National Centre for Emissions Management): A report on gas and dust emissions into the air. This covers fuel combustion in company cars, heating boilers, and even welding or painting processes.

    • Deadline: End of February.

  • CRO (Central Register of Operators – F-gases): Reporting on so-called F-gases (refrigerants). This applies to owners of refrigeration and air conditioning units (containing min. 5 tons of CO2 equivalent).

    • Deadline: February 28th.

  • BDO (Database on Products and Packaging and Waste Management): A report on generated waste and waste management.

    • Deadline: March 15th.

  • Environmental Fees (Marshal’s Office / Urząd Marszałkowski): A statement detailing the scope of environmental usage and the amount of fees due (e.g., for exhaust emissions from company cars).

    • Deadline: March 31st.

Who is affected? More businesses than you think

Many entrepreneurs fall into the trap of thinking: "I have a small company, this doesn't concern me." Nothing could be further from the truth. These obligations fall on almost every entity utilizing the environment.

Here are two examples of small business owners who are often unaware they are exposing themselves to penalties:

  1. Beauty Salon or Hairdresser: A salon owner generates non-municipal waste (e.g., cosmetic packaging, chemicals, razor blades). They must be registered in BDO and submit an annual report. If there is air conditioning in the premises, they may be subject to F-gas reporting (CRO), and if there is a company car – they must report to KOBiZE and the Marshal’s Office.

  2. Small IT Firm / Accounting Office: It seems like it's just computers, right? However, if the company possesses even one company car (even a leased one), it automatically burns fuel and emits gases. This creates an obligation to report to KOBiZE and calculate environmental fees (even if the fee is zero due to a low amount, the report must still be filed!).

This is not new – the law has been in force for years

We often hear the opinion that these regulations are "new obstacles" introduced in recent years. This is a myth. The legal basis for most of these obligations is the Environmental Protection Law Act of April 27, 2001.

This means these regulations have been functioning in the Polish legal system for nearly 25 years. Similarly, the Waste Act or regulations regarding emissions trading are not novelties. Ignorance of the law does not exempt one from liability, and authorities are increasingly scrutinizing arrears – often verifying up to 5 years back.

What are the penalties?

Failure to submit reports on time can be financially painful:

  • Mandates: From 500 PLN to 5,000 PLN for lack of BDO registration or failure to submit a report.

  • Administrative fines: In extreme cases (e.g., for waste mismanagement), these can range from 5,000 PLN to even 1 million PLN.

  • Ex officio fees: The Marshal's Office can calculate an increased fee on its own if you fail to do so yourself.

We will guide you through the maze of regulations

You don't need to know waste codes, emission conversion factors, or how to navigate the BDO and KOBiZE systems. That’s what we are here for.

We offer comprehensive environmental reporting services for the year 2025. We will analyze your business activities, prepare the necessary calculations, and submit the reports on your behalf. You gain peace of mind and the certainty that your company operates in full compliance with the law.

Contact us today – the deadlines won't wait!