Charges for using the environment

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Environmental fees are fees that must be paid by entrepreneurs conducting business or agricultural activity in the form of agricultural crops, animal husbandry or breeding, horticulture, vegetable growing, forestry and inland fishing, as well as practicing a medical profession in private practice.

Of course, not all of the above-mentioned entrepreneurs should obligatorily pay the environmental fee to the office. Such an obligation applies to a taxpayer who uses cars or machines emitting gases or dust into the air in his activities, takes water from his own underground or surface intakes, introduces sewage to water or soil or stores waste.

Can the environmental fee be tax-deductible? Based on the provisions of the PIT Act, such costs are considered expenses incurred in order to obtain income or to secure or obtain a source of income. Moreover, the expense cannot be listed in Art. 23 above the law. Therefore, if the environmental fee is related to the activity and meets the above conditions, it may be recognized as tax deductible costs.

It is important, however, that this type of fee is paid in accordance with the regulations. On the other hand, environmental fees that are sanctions, such as increased environmental fees or fines for violating the conditions of using the environment, cannot be included in tax deductible costs. this is in line with Art. 23 sec. 1 point 16 of the PIT Act, according to which penalties, fees, compensation and interest on liabilities, among others, are not considered to be tax deductible costs. for non-compliance with environmental protection regulations.

The rules for paying the environmental fee are included in the Environmental Protection Law. When calculating the fee due, the taxpayer should take into account the rates for the period in which the use of the environment took place. Information on the rates applicable in a specific tax year can be found in the announcements of the Minister of the Environment - currently, in 2013, the rates indicated in the announcement of September 10, 2012 are used.

Important! The obligation to pay the fee arises when the value of the liability exceeds PLN 800 per year. Below this amount, the taxpayer is exempt from this duty.

From January 1, 2013, new regulations apply to the payment deadline for using the environment. The taxpayer will be obliged to pay the fee once for the entire tax year, by March 31 of the following year.