The National Centre for Emissions Management (KOBiZE) is responsible, among other things, for the National Database on Greenhouse Gas and Other Substance Emissions (“National Database”). It provides government and local administration bodies as well as interested entities with compilations, analyses, and reports. The National Database is an IT system containing information on entities using the environment, persons authorized to represent these entities, and users of the National Database (Article 6(2) of the Act on the Management System of Greenhouse Gas Emissions and Other Substances, “USZE”).
Under the USZE Act of 17 July 2009, every entity using the environment, meaning one whose activity causes emissions, is required to submit an annual report on the volume of greenhouse gases and other substances emitted.
Using even a single passenger car is enough to trigger the obligation to submit a KOBiZE report. It does not matter whether the car is owned by the business, leased, or owned by an employee who uses it for business purposes. The regulations do not specify any minimum reporting thresholds. Therefore, every business entity emitting pollutants into the air must submit a report.
Under Article 7(1) of the USZE Act, the entity using the environment must prepare and enter into the National Database the report containing data from the previous calendar year by the end of February each year.
The report includes, among others, information on:
Although the USZE Act does not directly specify penalties for failure to submit a KOBiZE report, this does not mean that entities avoiding the obligation face no consequences. If, during an inspection, the Provincial Environmental Protection Inspectorate requests the submitted report and it turns out that it has not been filed, the inspectorate may impose a fine of up to PLN 50,000.
Additionally, liability for environmental damage may also arise under the Criminal Code and the Code of Petty Offenses. An entrepreneur who fails to submit the required report may also be held liable under the Fiscal Penal Code for lack of proper records and documentation.
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