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The BDO register

What is BDO

The BDO register includes entities that market products and packaged products and manage waste. It is an integral part of the product, packaging and waste management database. It makes up an intergral part of the base on products and packagings and waste management. BDO allows for the collection of information regarding waste management and ensures that the registration, recording and reporting obligations can be done online. Depending on the type of business, entrepreneurs are entered to the register either at their own request or ex officio.

The obligation to register with BDO is expressly set forth in the Waste Act of 14 December 2012 (hereinafter: the Act). As of 1 January 2020, waste-producing companies that are not registered with BDO, shall not be allowed to transfer this waste, e.g. to a waste collection company. What is more, they will be denied the option of issuing an electronic waste transfer note, and the paper note, which is currently used, will no longer be available.

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Who is affected

All entities listed in Article 50 par. 1 and Article 51 par. 1 of the Act are obliged to register. Article 50 of the Act provides a list of types of business that require registration with BDO upon request. In such a case, entrepreneurs must file a registration application themselves. Article 51 par. 1 of the Waste Act provides a list of cases in which entities will be entered into the BDO ex officio by the Marshall of the Local Assembly competent for the place of business of a given entity, whereas Article 51 par. 2 of the Act lists entities that are not required to register.

The changes will, among others, affect producers and importers of electrical and electronic equipment, batteries or accumulators, vehicles, tyres, lubricating oils and packaged products. Pursuant to Article 63 of the Waste Act, they shall be obliged to include their registration number in their business documentation. It is about documents directly related with the business registered with the BDO, e.g. VAT invoices, fiscal receipts, sales contracts, reports, waste transfer notes and waste records.

Penalties

  • If waste management is not consistent with the information entered in the register: temporary imprisonment or a fine.
  • If a registration application has not been filed, the entry in the register has been amended or deleted or the submitted application is not consistent with the facts: temporary imprisonment or a fine.

  • If business is conducted without the required registration: administrative fine of PLN 5,000 to PLN 1 million.

  • If the registration number is not included in documents related to business registered with BDO: administrative fine of PLN 5,000 to PLN 1 million.

  • If waste is transported without registration with the BDO: administrative fine of PLN 2,000 to PLN 10,000.

 

When and how to register with the BDO

Entrepreneurs are required to file an application to register with the BDO prior to the commencement of their business. If business is conducted without registration with the BDO, a registration application must be submitted without delay. The application shall be filed with the Marshall of the Local Assembly competent for the entity’s place of residence or the seat. The Marshall of the Local Assembly shall make an entry in the BDO register within 30 days after the submission of a correct and complete application.

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Should you have any questions or wish to discuss the topic further, we encourage you to contact our expert, Maciej GÓRSKI:

e-mail: ekspert@rsmpoland.pl

tel. +48 61 8515 766

fax +48 61 8515 786

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