Entrepreneur's obligations - environmental fee


One of the entrepreneur's obligations may turn out to be the payment of an environmental fee. Despite the fact that we should all care for the environment equally, only some have to pay. Who and what amounts should pay to the state treasury in terms of environmental protection? You will find the answer to these questions in the article.

What is an environmental fee?

The environmental fee must be paid by entities, including entrepreneurs, natural persons and legal persons, who use the environment and pollute it as part of their business. The scope of their activities includes:

  • introducing gases and dust into the air,
  • discharge of sewage into water or soil,
  • water abstraction,
  • storage of waste.

Based on the above criteria, it is possible to narrow down the group of entrepreneurs who should be obliged to pay the environmental fee. This group most often includes those entrepreneurs who, in their activities, use, for example, devices, machines or vehicles emitting harmful substances to the environment.

Environmental fee - what it depends on and how to determine its value

All information on contributions is available in the Public Information Bulletin available on the website of the Ministry of the Environment. Knowledge in this area can also be found in marshal offices and in Voivodship Inspectorates of Environmental Protection.

Due to environmental protection, obligated entrepreneurs must keep a list on the basis of which it will be possible to estimate the degree of environmental pollution or the consumption of its natural sources by a given unit. Such a report for the previous year should be submitted to the Marshal's Office by March 31 of a given year at the latest.



The deadline for submitting the records and paying the environmental fee for 2014 is March 31, 2015.

The current rates can be found in the Notice of the Minister of the Environment of August 13, 2013 on the rates of environmental fees for 2014.


The environmental fee is an annual fee, and its amount should be calculated independently according to the rates for a given year specified in the regulation. The amount due is transferred to the appropriate account of the Marshal's Office, specifying the payment period.

Environmental fee - exemption

The legislator provided for the possibility of avoiding the financial obligation for environmental protection. Pursuant to the Act, entities whose annual liability does not exceed PLN 800 are exempt from financial benefits for environmental protection. The regulations, however, do not exempt from the obligation to submit a report on the use of natural sources as well as gas and dust emissions.



The obligation to pay the environmental fee expires after 5 years from the end of the year in which the deadline for its payment expired.

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There is more and more talk about environmental degradation and depletion of natural resources. Preventing these effects requires a huge financial contribution, resulting in, among other things, environmental charges. However, not only these sources help fight the problem. A lot of help in the field of activities improving the condition of the ecosystem and allowing to fight the destruction of nature goes to Poland from the European Union.