Report to KOBiZE only by the end of February

KOBiZE Report - Only Until the End of February

2/23/2026
Report to KOBiZE only by the end of February
Running a business involves many obligations, including those related to environmental protection. One of them is submitting an annual report to KOBiZE. The deadline is the last day of February, and failure to meet environmental reporting obligations may result in penalties.

What is KOBiZE?

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”).

Reporting to KOBiZE - who must submit, what must be submitted, and when?

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:

  • locations where activities causing emissions are conducted;
  • equipment whose operation leads to emissions;
  • installations, emission sources, and emission points;
  • technical measures intended to prevent or reduce emissions;
  • emission volumes;
  • production volumes and the characteristics of raw materials and fuels associated with emissions.

Reporting to KOBiZE – what are the penalties?

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.

Reporting to KOBiZE - how can we help?

Learn abour our service: KOBiZE reporting

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Our expert

Szymon Lipiński
Szymon  Lipiński
Senior Tax Consultant, Crowe Poland