Service – environmental fee

LIDER Accounting Office provides paid services of keeping records regarding the use of the environment and calculating the environmental fee. Environmental Protection Law (the Journal of Laws of 2008, No. 25, item 150, art. 284 to 289) stipulates that the environmental fee is charged for the introduction of gases or dust into the air, abstraction of water from the environment, discharge of sewage into water or land, and waste disposal.

Therefore, the obligation to pay fees for the use of the environment rests on, inter alia, an entrepreneur who uses, for example, cars in his/her business, and thus introduces gases from the fuel into the air. The environmental fee is payable to the account of the Marshal’s Office competent for the place where the environment is used. In the case of cars, the payment should be made at the appropriate office with regard to the place of company registration.

If the amount of the environmental fee does not exceed PLN 800 per year, the user of the environment is not obliged to pay it. However, regardless of whether the fee is mandatory or nor, it is absolutely necessary to keep records on the use of the environment and present this data to the Marshal’s Office. The list must contain all the data that was used by the company to calculate the fees for using the environment.

Statements with information on the number of substances emitted into the environment along with the fee (if it is higher than PLN 800) should be submitted by 31 March of the year following the end of the reporting year.

Failure to submit the abovementioned statement within the prescribed period may result in a fine of at least PLN 500.