Environmental regulations - comprehensive support for companies

Environmental issues are becoming more and more important in today's world. There is a growing awareness of the impact that humans have on the environment through their activities. With the increase in this awareness, there are also new regulations and changes to the existing regulations, which are designed to organize and minimize the negative impact of the economy on the ecosystem.  

We have observed that in recent years the checks of inspection authorities more and more often affect enterprises from the area of distribution or marketing which do not conduct production activities and therefore are often unaware of their reporting and financial obligations.

Statistical data indicate that in the period from 2018 to 2020, the amounts of fines imposed in the course of inspection authorities checks, increased by about 50%, which is a clear signal indicating the current direction of activities of Polish environmental authorities.

Managing the issues related to environmental regulations is therefore one of the most important challenges entrepreneurs are facing nowadays.

We offer comprehensive services tailored to the clients’ subject of activity and individual needs.  

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Environmental regulations - how can we help? Scope of support:

Environmental risk review and assessment

We conduct a comprehensive environmental risk review and assessment, which are adapted to the activity and needs of a client, thanks to which both manufacturing enterprises as well as distribution and marketing companies can benefit from them.

Environmental compliance

We provide comprehensive services within the so-called environmental compliance, the scope of which we adjust individually to the type of business activity and client’s expectations.

Statements and reports

We prepare statements and reports related to environmental regulations in various sectors.

Interpretation of environmental regulations

We provide advice on the interpretation of environmental regulations.

Letters, applications and necessary documentation

We prepare letters, applications to environmental authorities, and documentation necessary to obtain environmental permits.

Checks of inspection bodies

We provide support in the course of checks by inspection authorities.

Reports to KOBiZE (National Center for Emissions Management)

Who does the obligation apply to?

The obligation to submit reports to KOBiZE results from Art. 7 section 1 of the Act on the management of emissions of greenhouse gasses and applies to enterprises whose activities result in the emission of gasses and dust into the air. These include emissions that result from, among others: 

  • use of cars/vehicles for the needs of the business (both leased and rented),

  • technological processes, 

  • fuel combustion cycle for heating purposes,

  • the use of refrigeration or air-conditioning equipment.

Date and place of submission

The KOBiZE report for the previous calendar year is to be sent by the end of February via an electronic system. 

How can we help?

  • We offer support in the process of registering the entity in the KOBiZE database, which enables reporting.

  •  We prepare KOBiZE reports.

  • We carry out analyses of the business activity in terms of identifying air emissions that require reporting.

  • We verify the reports submitted so far in terms of compliance with the actual state.

Take into consideration

Failure to register in the Database (National Database on Emissions of Greenhouse Gases and Other Substances) and failure to submit the required reports may result in a fine, limitation of liberty or imprisonment.

Environmental fees

Who does the obligation apply to?

Pursuant to the Environmental Protection Law, environment fees are charged for:

  • emission of gasses and dust into the air (e.g. from fuel combustion processes in a heating or technological installation, loss of refrigerant in refrigeration devices, fuel combustion in connection with the use of company cars/vehicles),

  • emission allowances issued (in the case of participating in the emissions trading system),

  • storage of waste.

The entity exploiting the environment determines the amount of the fee on its own and submits to the voivodeship marshal:

  1. a list containing information and data on the use of the environment used to determine the amount of fees, and the amount of fees due,

  2. a list containing a summary of information on the scope of use of the environment and the amount of fees due.

Date and place of submission

The list of fees and a summary list of information on the use of the environment for the previous calendar year should be submitted by March 31st  to the competent marshal of the voivodeship regarding the place where gasses and dust are released into the air. The aforementioned documents regarding the operation of devices (including cars and vehicles) are in turn submitted to the competent marshal of the voivodeship regarding the location of the registered office.

How can we help?

  • We carry out analyses of the business activity in terms of the need to incur fees for the use of the environment.
  • We calculate the fee due for exploiting the environment.
  • We prepare the required reports containing information on the method of calculating the fee.
  • We verify the lists submitted so far in terms of compliance with the actual state.

Take into consideration 

Failure to pay for the use of the environment results in a tax arrears, on which interest is charged.

Submitting incomplete lists and thus calculating the fee for using the environment in an underestimated amount may involve the risk of penal fiscal liability.

Carbon Border Adjustment Mechanism

Who does the obligation apply to?

The Carbon Border Adjustment Mechanism (CBAM) is a key system that, as part of the European Green Deal, will encourage the decarbonisation of industry and level the playing field of the European market on the international arena. The so-called carbon border tax is to be introduced as part of CBAM. Importers of goods covered by CBAM will be required to purchase CBAM certificates in the amount corresponding to the embedded emission, i.e. the emission released in the production process of a given product. The cost of purchased certificates is to reflect the prices of emission allowances sold under the EU Emissions Trading System (EU-ETS). In addition, the regulation introduced by the European Commission is to impose reporting obligations on importers of products operating in the EU customs territory that are associated with the greatest risk of carbon leakage, i.e.:

  • cement,
  • electric energy,
  • fertilizers,
  • products of the metallurgical industry,
  • aluminum,
  • organic chemicals,
  • hydrogen,
  • anhydrous ammonia and in aqueous solution,
  • plastics and articles made of them.

Date and place of submission

From 1 January 2023, the obligations related to the introduction of the border price adjustment mechanism will apply in a simplified form. During the transitional period from 1 January 2023 to 31 December 2025, all importers of goods covered by CBAM will be required to submit quarterly reports in which information on the quantity of imported products covered by the mechanism and the quantity of emissions released in connection with their production shall be provided.

From 2026, when the CBAM mechanism becomes fully operational, EU importers will have to declare by 31 May each year the amount of goods and the amount of embedded emissions of the goods they imported into the EU in the previous year, and redeem the appropriate amount of CBAM certificates.

All reports will be submitted to a unified body established by the European Commission - the CBAM office.

How can we help?

Our services in relation to CBAM regulation cover the following areas:

  • conducting a training during which we will present the main assumptions of the mechanism, as well as its consequences for the company's operations,

  • compliance services:

- preparation of quarterly declarations containing information on imported goods in a given quarter,

- calculation of data for the reporting purposes by calculating: (i) the actual total amount of embedded emissions and (ii) the actual total amount of indirect embedded emissions according to the methods set out in the CBAM regulations,

  • ongoing support and monitoring of changes in CBAM regulations that may affect the company's operations.

 Take into consideration

  • Failure to submit CBAM certificates for redemption on time will be subject to a penalty of EUR 100 for each missing certificate.

  • Payment of the penalty will not release from the obligation to redeem the remaining CBAM certificates in a given year.

Member States may also apply administrative or criminal sanctions for non-compliance with CBAM provisions in accordance with national legislation.

Packaging- and product-related reporting and charges

Who does the reporting obligation apply to?

According to Art. 73 of the Waste Act, annual reports on products, packaging and waste management generated from them are prepared by domestic or foreign entrepreneurs who:

  • introduce packaging, export packaging and products in packaging, make intra-Community deliveries of products in packaging and introduce products in packaging, listed in the Act on packaging management and packaging waste;

  • run a shop or warehouse where plastic shopping bags are offered, covered by the recycling fee referred to in art. 40a of the Act on packaging management and packaging waste;

  • introduce  products referred to in the Act on duties of entrepreneurs concerning waste management, product fees and deposit fees into the territory of the country;

  • introduce vehicles referred to in the Act on Recycling of end-of-life vehicles;

  • introduce the equipment or are an authorised representative;

  • introduce batteries or accumulators referred to in the Act on Batteries and Accumulators.

Entrepreneurs operating in the above-mentioned scope are obliged to register in the electronic BDO system (Product, Packaging and Waste Management Database), which enables, among others, fulfillment of the reporting obligation.

Introducing products and packaging to the Polish market is associated with the need to ensure the required levels of recovery, recycling or collection of waste generated from these products or packaging. Failure to fulfill the above obligations results in the need to pay a product fee.

An entrepreneur running a retail or wholesale unit where plastic shopping bags are offered is obliged to pay a recycling fee.

Date and place of submission

Reports for the previous calendar year  shall be submitted via the electronic BDO system by 15 March  to the competent marshal of the voivodeship regarding the the location of the registered office of the entity.

How can we help?

  • We offer support in the process of registering the entity in BDO and assistance in determining the scope of the required entry
  • We calculate the product fee due and prepare relevant reports
  • We carry out analyses of the subject of business activity in terms of obligations arising from specific regulations for particular groups of products and packaging
  • We prepare letters/inquiries to the competent authorities in order to obtain an individual interpretation of the regulations

 Take into consideration

  • In the case of failure to pay fees related to placing of packaging and products in packaging on the market, a tax arrears arise, on which interest is charged.

  • An administrative fine of up to PLN 1,000,000 applies for running a business without the required entry in the BDO register

  • Lack of a registration number on documents drawn up in connection with the business activity covered by the entry in the BDO Register is associated with an administrative fine of up to PLN 1,000,000

Reports and records related to waste management

Who does the obligation apply to?

The reporting obligation results from Art. 75 of the Waste Act and applies to:

  • waste producer obliged to keep waste records,

  • an entrepreneur who, as part of their business, collects or processes waste other than municipal waste.

The obligation to keep a quantitative and qualitative record of waste applies to:

  • waste producers,

  • waste sellers,

  • waste brokers.

Entrepreneurs operating within the above-mentioned scope are also obliged to register in the electronic BDO system (Product, Packaging and Waste Management Database), which enables, among others, fulfillment of the reporting obligation as well as keeping records of waste using transfer sheets and waste record sheets.

Date and place of submission

The report for the previous calendar year  shall be submitted via the electronic BDO system by 15 March  to the competent marshal of the province regarding the location of waste management.

Waste records shall be kept on an ongoing basis via the electronic BDO system.

How can we help?

  • We offer support during the registration of the entity in BDO and assistance in determining the scope of the required entry.
  • We prepare reports based on the data provided.
  • We perform analyses of the subject of business activity in terms of obligations related to the Act, including the need to obtain an entry in BDO, as well as in terms of the possibility of keeping a simplified waste record.
  • We keep waste records (transfer sheets and record sheets).

Take into consideration

  • Conducting business activity without the required entry in the BDO register is subject to an administrative fine of up to PLN 1,000,000.

  • Failure to keep records of waste or keeping records in an untimely manner or inconsistently with the actual state is subject to an administrative fine of up to PLN 1,000,000.

  • Lack of a registration number on documents drawn up in connection with the business activity covered by the entry in the BDO Register is associated with an administrative fine of up to PLN 1,000,000.

Extended Producer Responsibility (EPR)

Who does the obligation apply to?

Extended Producer Responsibility (EPR) is part of the so-called EU integrated product policy, which assumes that each participant on the market has an influence on minimizing negative environmental impacts. The system is to ensure that those who introduce products bear financial responsibility or financial and organizational responsibility at every stage of the product's life cycle, in particular at the stage when it becomes waste.

Under the Extended Producer Responsibility system, entities placing products on the market in the territory of the country, which fulfill waste management obligations on their own or through an intermediary, are required to prepare publicly available information, which should show that the company:

  • does not limit the performance of duties to cases where the collection and treatment of waste brings the greatest profits;
  • ensures that the waste collection system is adequately available in the area where the products are placed on the market;
  • has the financial and organizational resources necessary to perform its duties;
  • applies self-control mechanisms, in particular audits, in the field of managing finances intended for the performance of obligations, data collection and preparing reports on products placed on the market, as well as collecting and processing waste from products.

In addition, from 1 January 2023, the Extended Producer Responsibility system will also impose other obligations on those who place products on the market, including:

  • payment of the new so-called packaging fee by those introducing products in packaging intended for households,

  • implementation of a packaging labeling system, indicating the method of selective collection of waste generated from this packaging by waste fraction,

  • achieving increased required annual levels of recycling of packaging waste, for packaging intended for households and other packaging,

  • changing the method of keeping records of packaging waste separately for household packaging and other packaging.

As part of the implementation of the ERP system in Poland, the legislative process of two more acts is underway.

The first act concerns the elimination of selected single-use plastic products, i.e. packaging for meals and drinks, cutlery, cotton buds or filters for tobacco products. The act is now in the final stage of legislation and is expected to enter into force 14 days after its publication, with some exceptions.

This act provides for, among others: a ban on placing selected single-use plastic goods on the market, fees for their introduction, management of waste generated from them and educational activities to raise awareness of their impact on the natural environment. 

The second project assumes the introduction of a deposit-refund system, which is intended to contribute to achieving an appropriate level of selective collection of packaging and packaging waste. According to the assumptions, the planned deposit-refund system will include:

  • disposable plastic bottles with a capacity of up to 3l,

  • reusable and disposable glass bottles with a capacity of up to 1.5l,

  •  aluminum cans with a capacity of up to 1l.

 What does this mean for entrepreneurs?

The deposit-refund system will be another huge challenge in recent years (after the sugar levy) for those introducing beverages in packaging (who, according to the assumptions of the project, should ensure financing of the system's operation, as well as adapt their IT systems to the assumptions of the system and fulfillment of recording and reporting obligations). The consequences of the introduction of the deposit-refund system (as well as the additional level of obligations related to it) will also affect the retail industry.

Date and place of submission

The obligation to provide information on the achievement of waste management goals has been in force since 1 January 2022.

In recent years, checks by inspection authorities have also increasingly covered enterprises in the area of distribution or marketing, which do not operate on a website that introduces products to the market.

The entry into force of the other obligations related to the EPR (e.g. packaging fee or deposit-refund system) is planned as early as 2023.

How can we help?

As part of the services provided in connection with the implementation of the Extended Producer Responsibility system in Poland, we offer:

  • carrying out an audit that will verify whether the waste management goals have been met,

  • support in the preparation of information confirming the achievement of waste management goals,

  • analysis of the impact of changes on the company's operations and preparation for upcoming changes in regulations.

Deposit return system

Who does the obligation apply to?

A deposit return system is a system in which a deposit is charged on the sale of beverages in selected disposable or reusable packaging, which is returned to end users when the packaging/packaging waste covered by the deposit system is returned.

The deposit system is to cover:

  • disposable bottles made of plastic up to 3l, 
  • glass bottles up to 1.5l,  
  • metal cans of up to 1l.

All stores (i.e., retail or wholesale units) with an area of more than 200 square meters are to participate in the deposit return system to the full extent, i.e. as regards

  • collection and return of deposits, 
  • collection of empty packaging and packaging waste.

In addition, stores will be required to: 

1) inform customers about how the deposit return system works, 

2) keep records of the number of packages purchased and sold, the number of packages returned, and the settlement of the deposit.

Smaller stores will be required to collect deposits on covered products, in other aspects they will be allowed to participate voluntarily.

According to the bill, entities introducing beverage packaging products will be obliged to achieve levels of separate collection of packaging and packaging waste at 77% in 2025, and 90% in 2029. Failure to meet this obligation will result in the obligation to pay a product fee.

Entities introducing covered products will also have to:

  • maintain records that include, among others, the quantity and volume of packaging introduced into the market,
  • enter into an agreement with a representative entity to participate in the system for the entire mass of packaging introduced,
  • provide the representative entity with the necessary data to fulfill collection obligations,
  • finance the activities of the representative entity,
  • apply appropriate labels to packaging covered by the deposit return system.

Timeline

The system is scheduled to go into effect on January 1, 2025, which, given the enormity of the changes it introduces, is a very close prospect.

How can we help?

  • We will assess to what extent the provisions of the deposit system apply to the company's situation. In particular:
    • we will analyze the scope of the entity's business activities,
    • we will identify the activities, processes, and events that will give rise to obligations on the part of the company,
    • we will determine the scope of the obligations, the date on which they will come into effect, and any exemptions or stipulated transition periods for their fulfillment.

  • We will assess the company's readiness to fulfill key obligations.
  • We will conduct a comprehensive system analysis, considering the substantive, logical, and technical correctness required for the implementation of the company's obligations.

Take into consideration

Implementing a deposit return system in an organization will involve adjusting existing processes, training employees, and implementing new procedures.

Deposit return systems are already in place in numerous European Union countries. Drawing from our prior experience, we understand that early identification of risks and areas requiring modification will enable a company to join the system in a cost-effective manner.

Water services fees

Who does the obligation apply to?

The fee obligation results directly from Art. 268 and 269 of the Water Law Act, according to which fees for water services are paid, among others, for:

  • abstraction of groundwater or surface water;
  • discharge of sewage into waters or into the ground;
  • discharge into:
    • rainwater or meltwater, included in open or closed rainwater drainage systems for the discharge of precipitation or collective sewage systems within the administrative boundaries of cities,
    • waters from land drainage within the administrative boundaries of cities;
  • reduction of natural land retention as a result of carrying out works or construction structures permanently connected to the ground on a property with an area of more than 3,500 m2, which reduces this retention by excluding more than 70% of the property's surface from the biologically active area in areas not covered by open or closed sewage systems.

Fees may take the form of:

  • fixed/annual - calculated ex officio based on the information contained in the water law permit,
  • variable - calculated by the authority on the basis of quarterly reports/declarations of the entity.

Date and place of submission

The entity that pays the variable fee for water services should submit a declaration on the scope of water use by the end of the month following the end of the quarter. In response, the authority will specify the amount and the date of payment in the form of written information. The same information will be provided to the entity obliged to pay the fee for water services in a fixed form.

The authority competent to calculate fees for water services is, depending on the method of water use, the Director of the Catchment Board or, in the case of a fee for reducing natural retention - the commune head, mayor or president of the city.

How can we help?

  • We analyze the business activity in terms of the need to pay fees for water services.
  • We prepare statements/reports of the entity obliged to pay fees for water services.
  • We calculate fees together with an indication of the possibility of their reduction.
  • We verify the statements released so far in terms of compliance with the actual state.
  • We prepare letters, inquiries to the authorities on contentious issues and requests for an individual interpretation of regulations.

Take into consideration

In the case of non-payment of fees for water services, a tax arrears arise, on which interest is charged. Fees do not expire.

Environmental permits

Who does the obligation apply to?

Obligations to obtain environmental permits apply, subject to certain exclusions, to entrepreneurs who, as part of their business, i.a. release gasses and dust into the air from the installation, produce waste in the installation or use water as part of water services.

Date and place of submission

Depending on how the environment is used, an environmental permit must be obtained before the installation is put into operation, before obtaining an occupancy permit or before obtaining a building permit. The authorities granting sectoral permits are county offices, marshal offices, and regional environmental protection directorates.

How can we help?

  • We analyze the entity's operations in terms of the need to obtain environmental permits in the sectors of air emissions, waste management and water and sewage management.

  • We prepare documentation necessary to obtain permits.

  • We offer support in the course of administrative proceedings.

Take into consideration

  • Lack of the required permit or violation of the conditions of the obtained permit may entail the risk of suspending the operation of the installation by way of an administrative decision.

  • The lack of the required permit is also associated with additional fees in particular sectors, which include i.a. increased fees for using the environment (+ 500%).

Reporting an installation that may have a negative impact on the environment

Who does the obligation apply to?

The obligation to report the installation results from art. 152 of the Environmental Protection Law and applies to entities that:

  • as part of their business activity, operate installations, emissions from which do not require a permit, 

  • may have a negative impact on the environment. 

Such installations include i.a.:

  • fuel combustion installations with a fuel capacity of more than 1 MW (boiler rooms or other devices or a set of heating devices),

  • non-power installations with a fuel capacity of up to 1 MW,

  • welding installations with no more than 3 station,

  • coating installations that do not comply with the provisions on emission standards and use less than one tonne of coatings per year,

  • installations for the transmission, reloading or storage of liquid fuels (tanks for diesel oil, gasoline).

Date and place of submission

Operation of the installation may be commenced if the authority competent to accept the notification does not raise an objection by means of a decision within 30 days from the receipt of the notification.

The authority competent to accept the notification is the competent Starost or Marshal of the Voivodeship regarding the location of the installation.

How can we help?

  • We evaluate the installation in terms of the need to submit a notification.

  • We prepare the documentation necessary to report the installation.

  • We offer support in the course of administrative proceedings.

Take into consideration

  • Failure to report the installation or violation of the conditions of the notification may result in the suspension of the installation operation by way of an administrative decision.

  • Failure to report a required installation is punishable by a fine, limitation of liberty or imprisonment.

Database of Substances of Concern In Products (SCIP)

Who does the obligation apply to?

The SCIP (Substances of Concern In Products) database was created under the Waste Framework Directive in order to enable end consumers or waste management entities to obtain information on chemical substances, including, above all, hazardous chemical substances contained in particular articles and products.

Thanks to it, information on products containing substances from the Candidate List, created by the European Chemicals Agency, is available at every stage of the life cycle of products and materials, which is intended to disseminate knowledge on the safety of use and disposal of products covered by this obligation.

Reporting in the SCIP database covers all products that are manufactured, assembled, imported or distributed in the EU and contain components with Substance of Very High Concern (SVHCs), placed on the ECHA Candidate List in a concentration exceeding 0.1% by weight.

The entities obliged to report products containing dangerous substances include both their producers, distributors and assemblers. However, retailers who supply products only to consumers are excluded from the reporting obligation.

Date and place of submission

The obligation of reporting in the SCIP database has been in force since 5 January 2021. The report must be submitted via the ECHA Cloud Services platform, by creating an account beforehand.

How can we help?

As part of support in fulfilling the obligation to register in the SCIP database, we offer:

  • identification of products covered by the scope of the regulation,
  • registration of the entity in the Echa Submission Portal,
  • ongoing support in filing applications in the register,
  • workshops on reporting.

Take into consideration

Failure to report a product covered by the obligation to the SCIP database may result in a fine of up to PLN 5,000 (for one product).

By choosing our services, you gain:

Confidence - we have extensive experience in comprehensive auditing and analysis of the background.

Time saving - we will help you plan and implement the expected solutions in the appointed time.

Security - we provide support in the completion of applications and reports within the applicable deadlines and in accordance with the regulations.

Recommendations - we will verify and evaluate the existing procedures and propose further steps.

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Contact us

Łukasz Pamuła

Manager, Warszawa, PwC Poland

+48 519 504 779

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Daniel Maryjosz

Manager, Warsaw, PwC Poland

+48 519 505 353

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Tomasz Orłowski

Manager, PwC Poland

+48 519 504 890

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Krzysztof Wiński

Dyrektor, PwC Poland

+48 519 506 434

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