CHARGES FOR USE OF THE ENVIRONMENT
Pursuant to the Environmental Protection Law, each entity using the environment whose activity causes it emissions of gases and dust into the air and stores waste must pay environmental fees.
Fees for the use of the environment are a kind of compensation for the use of the natural environment, and the funds obtained in this way are allocated to the fund related to environmental protection.
Entity using the environment. – Who is the entity using the environment?
The entity using the environment is:
- an entrepreneur and a person conducting manufacturing activity in agriculture in the field of agricultural crops, animal husbandry, horticulture, vegetable growing,
- an organizational unit that is not an entrepreneur (school, office, etc.),
- a natural person who is not an entity, using the environment to the extent that the use of the environment requires a permit (e.g. heating a greenhouse with a hard coal boiler with a capacity of more than 5 MW).
- [art. 3 points 20 at EPL]
Environmental fees. – Who is obliged to calculate the fee and complete and submit reports on fees for the use of the environment?
Entity using the environment is obliged to prepare reports on the use of the environment and pay fees.
- Introducing gases and dust into the air from various processes, including:
- technological processes,
- reloading motor gasoline,
- combustion boilers and engines,
- rearing or raising poultry;
- Emission allowances issued (the rules are set out in the Act on the greenhouse gas emission allowance trading system);
- Storage of waste.
[art. 273. U EOŚ]
This means that the Entrepreneur causing:
a) emission of gases and/or dust into the air
b) storing and/or storing waste
is previously obliged to independent calculation of fees for the use of the environment.
The obligation to prepare the report rests with each entity, regardless of whether the issue takes place in an organized or unorganized manner.
Reports on the use of the environment should be made each year and submitted to the Marshal of the Voivodship by the end of March for the previous year.
After performing the calculations (based on the amount of the charged fee), it may turn out that there is no need to perform any official action, apart from registering the use of the environment and archiving the documentation in the event of an inspection.
- An entity for which the calculated fees do not exceed PLN 100 is not obliged to submit a report or pay a fee to the Environmental Protection Authority.
- If the total amount is between PLN 100 and PLN 800, then the entity is obliged to submit a report to the Environmental Protection Authority without the obligation to pay a fee.
- If the total amount exceeds PLN 800, then the entity is obliged to submit a report together with payment of the fee.
In the absence of the required permit, the entity using the environment bears fees increased by 500% for releasing gases or dust into the air.
[art. 292. U EOŚ]
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Environmental fees are transferred to the environmental protection fund through the locally and materially competent marshal's office.
The entity using the environment is obliged to keep records for at least 5 years. During the inspection, the Voivodship Inspectorate for Environmental Protection has the right to check whether the entity has reports and whether it has paid the calculated fees by presenting records and reports together with evidence of their submission to the relevant Office.
The most common form of using the environment subject to calculations is:
Combustion of fuels in vehicles, devices, boilers, aggregates, heaters or radiators;
Use of chemicals in various processes;
Welding, cutting, punching, grinding;
Replenishment of the refrigerant emitted as a result of leaks in stationary or mobile air conditioners;
Storage of liquid fuels, reloading of fuels;
Animal husbandry, agricultural crops, horticulture;
Loading of storage silos.
In addition to the above-mentioned, there are also other ways of using the environment that generate the need to record them and calculate and pay a fee for using the environment.
If you want to verify the scope of your duties, please contact our office.
Even if you are the owner of a small business and you have "only" a car or a heating boiler for the company's needs then you are obliged each year to prepare and send to the marshal of the voivodship a list containing information and data on the scope of using the environment and the amount of fees due!!!
Failure to pay fees for the use of the environment may have its consequences!!!
The fees for the use of the environment for the previous year should be calculated independently, and if the threshold specified in the law is exceeded - transferred to the account of the competent Marshal's Office by March 31.
Fee or reporting exemptions may apply for small emissions, but this does not relieve the company from the obligation to calculate the fee and, if necessary, to demonstrate that it did not have to be paid.
The entity using the environment, regardless of the introduced exemption, is obliged to keep records and store data on the amount of the charged fee.
Believe that making the calculation of Fees for the first time and completing the report for an untrained person is not the proverbial 'piece of cake'.
If you need help with billing…
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You can commission us not only to perform billing for you, but also commission us totraining in the field of widely understood reporting in the field of environmental protection.
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The material is for information purposes only and is not an interpretation of the law. Due to possible changes in applicable law, all information provided should be verified and checked for validity.
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