In previous articles we have discussed the most common waste accounting errors and principles of good record keeping. This time we will focus on the consequences of failing to comply with the registration obligation.We will also look at errors in record-keeping or deliberate avoidance of waste record-keeping responsibilities. Understanding these issues is crucial for any business operating in the waste management industry.
Some companies completely ignore the obligation to document waste management processes
Documentation errors that include incorrect waste codes, wrong quantities or missing required attachments are also common. Such lapses can, on the one hand, result from negligence or lack of knowledge.
Failure to meet reporting and data update deadlines is also a common problem
Intentional under-declaration of waste or false declarations of waste composition are also serious violations of the
According to Article 180a, if an entity obliged to send an annual waste report fails to do so by the deadline, it is liable to a fine. There is also a fine if the transporter does not have a waste transfer note generated during transport.
Article 194 of the same law identifies other offences for which a fine may be imposed. These include the cases of:
reclassification of hazardous waste as non-hazardous
the mixing of hazardous waste with neutral waste
illegal shipment of waste
improper storage of waste
entrusting waste to a company that is not authorised to manage it
failure to include the BDO number on documents
lack of systematic waste recording
Depending on the assessment of the situation and analysis of the waste, the fine could be as high as PLN 1 million.
Article 194b also mentions the failure of the transporter to deliver waste to its destination as a reason for imposing a fine of up to PLN 100 000.
Article 195 refers to the case of illegal transport of waste, for which there is a fine of up to PLN 10 000.
Importantly, the scale of operations can affect the amount of the penalty. Larger businesses, generating larger volumes of waste, may face higher penalties for breaches.
In recent years, there have been numerous cases of fines being imposed for irregularities in waste records. W publications from 2023 on sozosfera.pl The example of a company where the inspectors of the Inspectorate of Environmental Protection carried out an inspection was cited. It showed that "the company kept records of waste inconsistent with the real state. It was documented that the waste transfer notes contained data inconsistent with reality, as fictitious dates and times of transport commencement were entered". The company was fined PLN 30,000. Between January 2022 and June 2023, in the period from January 2022 to June 2023 in Gdańsk alone, environmental inspectors imposed fines of PLN 825 thousand for improper waste record-keeping.
Waste records - criminal liability for errors and omissions
Can you go to prison for errors in records or other waste management documents? In extreme cases, especially where there is deliberate falsification of records, criminal liability, including imprisonment, is possible. This is due to Article 271 par. 1 of the Penal Code, which states:
"A public official or other person authorised to issue a document who certifies an untruth in the document as to a circumstance of legal significance shall be liable to imprisonment for a term of between 3 months and 5 years."
Paragraph 3 of this article also mentions the case in which such activity is based on the desire to obtain financial gain. Such conduct is then punishable by imprisonment for up to eight years.
5. financial and business implications for companies
Irregularities in records may lead to additional costs for correcting documentation or administrative fees.
Inaccurate records can also affect the ability to obtain necessary environmental certificates or business permits.
Violations of waste records can negatively affect a company's reputation, leading to the loss of customers or business partners.
6 How to avoid consequences? Key corrective actions
Regular internal audits - self-checking the accuracy of records allows early detection and correction of errors.
Staff training - educating the team on proper record keeping waste is key to avoiding errors.
Use of digital systems - automation of record-keeping processes through dedicated IT systems can significantly reduce the risk of errors.
7 Summary
Reliable waste records are not only a legal obligation, but also part of building a positive company image. Mistakes in documentation can lead to severe consequences - from high financial penalties, to loss of environmental certificates, to criminal liability.
Companies that ensure correct record-keeping avoid costly sanctions and gain a competitive advantage. Key measures such as regular audits, staff training and the implementation of digital waste management systems can significantly reduce the risk of errors.
In an era of tightening regulations, companies should treat waste records as a strategic part of their business. Clear documentation and legal compliance is not only a way to avoid penalties, but also to build a stable and responsible organisation.
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