Report to KOBiZE only by the end of February

Report to KOBiZE only by the end of February

Report to KOBiZE only by the end of February
Running a business involves a number of obligations, including those relating to environmental protection. One of them is the submission of annual reports to the National Centre for Emissions Management (KOBiZE). The deadline is 29 February 2024 and there are fines for failing to comply with environmental obligations.

What is KOBiZE?

The National Centre for Emissions Balancing and Management (KOBiZE) is responsible for, inter alia, the National Database on Greenhouse Gas and Other Substances Emissions ("the National Database") and for providing the governmental and self-governmental administration and interested entities with statements, analyses, reports. The National Database is an information system containing information, inter alia, on entities using the environment, persons authorised to represent these entities and persons who are users of the National Database (Article 6(2) of the Act on the System for Emissions of Greenhouse Gases and Other Substances, "USZE").

Reporting to KOBiZE - who reports, what and when?

An annual report on the volume of greenhouse gases and other substances emitted shall be submitted by each entity using the environment, i.e. whose activities cause emissions, according to the USZE of 17 July 2009.

It is sufficient for an entrepreneur to use, for example, only one passenger car to create an obligation to send a report to KOBiZE. It does not matter whether the car is owned or leased by the entrepreneur or whether it is owned by an employee who uses it for business purposes. The regulations on the National Database do not provide for minimum reporting thresholds. A report must therefore be submitted by any business emitting pollutants into the air.

According to Article 7(1) of the USZE, the entity using the environment prepares and enters in the National Database, a report on the data of the previous calendar year by the end of February each year.

In this year, the deadline for submitting the report to the KOBiZE is 29 February.

The environmental user's report includes, inter alia, the following information:

  • places of use of the environment where the activity causing the emissions is carried out;
  • devices whose exploitation cause emissions;
  • installations, sources of formation and places of emissions;
  • technical measures which prevent or reduce emissions;
  • emissions values;
  • production volume and characteristics of raw material and fuels accompanying emissions.

Reporting to KOBiZE - what are the sanctions?

Although the USZE Act does not indicate direct penalties for not submitting a report to KOBiZE, this does not mean that an entrepreneur who fails to comply with the obligation does not face any sanctions. If, during an inspection, the Voivodship Environment Protection Inspectorate (WIOŚ) requests a report submitted to the KOBiZE and it turns out that the entity has not submitted the report, the WIOŚ may impose a fine for failure to submit it. The fine may amount to a maximum of PLN 50,000.

Moreover, liability in respect of environmental damage is also regulated by - the Penal Code and the Code of Petty Offences. An entrepreneur who fails to submit a report may also be liable under the Penal Fiscal Code for failure to submit reports and lack of books and records.

Reporting to KOBiZE - how can we help?

We offer comprehensive advisory services regarding the fulfilment of entities' environmental obligations. Among other things, we will help you prepare your report to KOBiZE within the statutory deadline and in accordance with the reporting regulations. After receiving the required data from you, our experts will prepare and send the finished report for your approval.

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Szymon Lipiński
Szymon  Lipiński
Tax Consultant, Crowe Poland
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