EXPERT OPINIONS

Have you already submitted your BDO report for 2024?

Environmental regulation and BDO service specialist

Justyna Blazewicz-Seredyn

"Good preparation is the key to avoiding problems". - Justyna believes that knowledge of environmental regulations should not be treated as a bureaucratic necessity, but as a way of running a safe and stable business.

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Every year, many businesses miss the deadlines for submitting waste reports to BDO. Some are unaware of their obligation to submit them, others forget that they have until 15 March each year to do so. Failure to meet this obligation can result in serious legal and financial consequences. It is therefore worth making sure what information should be included in the report, depending on the nature of your business.

BDO report - who has to submit it?

The obligation to submit annual reports is incumbent on entities listed in the Database on Products and Packaging and Waste Management (BDO). According to Article 75 of the Waste Act, these include:

  • waste producers obliged to keep records of their waste
  • entities carrying out waste management activities involving the collection or treatment of waste

In addition, in accordance with Article 73 of the Waste Act, this obligation also applies to operators who place packaging and packaged products on the domestic market. It also applies to those introducing products such as lubricating oils, tyres, vehicles, electrical and electronic equipment, batteries or accumulators.

BDO report - its types and required information

Depending on the nature of the business, entrepreneurs are required to submit appropriate reports:

(a) Report on waste generated and on waste management

Applies to: Waste generators and waste processors.

Information required includes:

  • Information on waste exported from or imported into the country in the last calendar year - weight in tonnes
  • Information on landfill(s)
  • Information on managed waste, including end-of-life vehicles, electro-waste, batteries and accumulators, etc.
  • Information on waste generated

(b) Report on products, packaging and the management of waste arising therefrom

Applies to: Entrepreneurs marketing packaged products and products such as lubricating oils, tyres, vehicles, electrical and electronic equipment, batteries and accumulators.

Information required includes:

  • Information on the packaging produced, broken down by type and weight of each type of packaging in tonnes. The same data on packaging should be provided for those imported from abroad
  • Information on the weight of packaging in which the products were placed on the market
  • If applicable, a product fee must be paid and a receipt for the fee must be attached to the report

(c) Report on municipal waste collected

Applies to: Entities collecting municipal waste from property owners, carrying out separate collection of municipal waste and collecting municipal waste.

Information required includes:

  • Type and weight of municipal waste collected by waste code.
  • How the collected waste is managed (transfer to a treatment facility, landfill, etc.).
  • Information on waste transfer points for further management.

How and where to file the BDO report?

Reports must be submitted only in electronic form via an individual account in the BDO system. These documents are submitted to the voivodship marshal with jurisdiction over the location of the waste management activity. In the case of operations in several provinces, reports should be submitted to each of the relevant marshals.

Consequences of non-compliance

Every year, many entrepreneurs fail to meet the 15 March deadline, which can lead to serious consequences. Failure to file a report by the deadline or providing incorrect information in the report can have the following consequences:

  • Financial penalties - Under the Waste Act, failure to file a report is punishable by fines ranging from several to tens of thousands of zlotys.
  • Problems with contractors - Many large companies and institutions require reliable waste documentation, and failure to provide up-to-date reports can mean the loss of contracts.
  • Risk of control and legal consequences - administrative authorities may carry out checks and impose additional sanctions if negligence is detected.



Since I have been helping companies with their reporting obligations, I have noticed that many of them have problems meeting the deadline for sending in the report. Sometimes it is only after I call to make them aware of the consequences of missing the annual report that they realise they are actually completely unprepared for it. Some of them do not keep systematic records, some have to catch up to several years back. Still others contact me a few days before the 15 March deadline. These latter companies number in the dozens, if not hundreds. Fortunately, I have experience even in such tricky situations and I assume that there is a way out of every situation. That is why so many companies come back to us.

says Justyna Blazewicz-Seredyn, expert in BDO operation, record-keeping and reporting

Last call for action

The deadline of 15 March is approaching inexorably, and every day of delay can lead to unnecessary stress and financial consequences. In order to avoid penalties and administrative problems, it is advisable to check as soon as possible what your company's obligations are and make use of tools to facilitate the reporting process.

The best solution is keeping regular records of waste throughout the yearwhich avoids chaotic last-minute data collection. If your company has not yet submitted a report, now is the best time to do so!