The Law on Fees for the Use of Public Goods stipulates that the entity liable for fees for protection and improvement of the environment referred to in Article 134, paragraph 1, item 1) of the Law must submit an application with data relevant for determining the fee to the local public administration unit by July 31 each year, for which a fee is determined.
Criteria for determining the negative impact of activities that affect the environment of legal entities and entrepreneurs are determined within the predominant activity performed by the taxpayer. According to the degree of negative impact on the environment, the activities of legal entities and entrepreneurs are divided according to the activity into those that have a large, medium and small impact on the environment. If the taxpayer performs the activity on the territory of several local self-government units, he submits the application to the competent authority on the territory of all local public administration units on which he performs the activity.
From July 18, 2020, it is possible to submit an electronic application on the LPA portal.