BDO - by when should the annual payment be made?
The waste database (BDO for short) is designed to tighten the waste management system, increase the effectiveness of the fight against gray economy and wild landfills, and improve the level of recycling. Thanks to the system, users can fulfill their registration and reporting obligations only electronically, which allows collecting and managing all information about waste. Taxpayers often wonder if they are subject to the obligation to enter into the register of entities introducing products, packaged products and managing waste.
Who is required to pay BDO
The obligation to pay applies to entrepreneurs entered in the register of entities introducing products, packaged products and waste management (BDO register), indicated in art. 57 sec. 1 of the Act of December 14, 2012 on waste in the scope of:
- introduction of electrical and electronic equipment;
- insertion of batteries and / or accumulators;
- vehicle entry;
- production, import and intra-Community acquisition of packaging;
- introducing packaged products into the territory of the country;
- the introduction of tires into the territory of the country;
- introducing lubricating oils into the territory of the country.
When and where to pay
It is extremely important that the annual fee for a given year is paid by the end of February this year (Art. 57 (3) of the Waste Act). If the annual fee is not paid, the voivodship marshal ex officio, by means of a decision, deletes the entity from the register. The fee should be paid to the bank account of the competent Marshal's Office.
How much is the annual rate
The annual rate is:
- for micro-entrepreneurs - PLN 100;
- for entrepreneurs other than micro-entrepreneurs - PLN 300.
The annual fee is not paid in the year in which the registration fee was settled.