BDO's not that bad.

With the new year entrepreneurs were given obligations to improve waste management. We look closer at what the revised law looks like in this area.

Following the amendment Act dated 14 December 2012 about waste [1] (The Act) many entrepreneurs were subject to registration in the so-called Waste Database (BDO). Entrepreneurs entered in the BDO register from 1 January 2020 they are required to keep records and reporting of waste within this database. Therefore, entrepreneurs who are in principle engaged in or engaged in the activities indicated under Article 50(1) Acts i.e.:

• • produce waste and keep records of such waste,
• • bring into the country products in packaging, tyres, lubricating oils, vehicles, batteries or accumulators, electrical and electronic equipment,
• • produce or import packages or buy them in intra-Community transactions (from EU companies), they had time to complete the formalities related to registration in BDO until the end 2019. Since January 2020 a penalty of between 5,000 PLN to 1,000,000 PLN.

Before the end 2020 many, often conflicting articles have appeared on the Internet indicating, that entrepreneurs operating a small business activity, even when they rely on typically "office work" (e.g. accounting offices, law firms and tax firms), must register in the Waste Database. It was indicated that wastes such as fluorescent lamps or printer toners, in accordance with the regulations to apply In 2020, were to be subject to registration in BDO.

The way of exemption from registration was to entrust the exchange and disposal of "lights" or other waste to persons third, which would provide such services professionally. In such a case, the obligations for the disposal of waste such as fluorescent lamps and the registration of BDO would "pass" to persons engaged in the professional "exchange of fluorescent lamps".

New Regulation

The occurrence of such curiosal cases, especially as regards the situation of small and micro-entrepreneurs, caused the legislator to decide just before the end 2019 extend the scope of exemptions to exempt entrepreneurs from registration in BDO.

As a result, the current Regulation of the Minister of the Environment on types and quantities of waste for which there is no obligation to keep records of waste has been repealed [2] , and the new Regulation of the Minister of Climate came into force. dated 23 December 2019 on types of waste and quantities of waste for which there is no obligation to keep records of waste [3] , which was announced on 30 December 2019

The content of the new Regulation has been significantly expanded compared to the content of the previous implementing act.

Expand and increase the waste catalogue

Regulation of 2014 only 14 waste types (classified in accordance with the waste catalogue) [4] . Regulation of 2020, except for previously indicated waste, includes also 34 new waste. As regards 14 the types of waste previously indicated in the Regulation from 2014, under the new Regulation, average 100% an increase in the permitted quantity of waste which is not subject to the obligation to keep records of waste and thus to register in BDO.

Among the newly added types of waste, various types of packaging, used equipment, components removed from used equipment, sawn waste, geared and lubricant motor oils, batteries, batteries, alloys and metals such as copper, bronze brass, zinc lead, iron, tin and metal mixtures are indicated.

Attention to exceptions

However, when analysing a new waste catalogue for which no waste records are required, particular attention should be paid to the quantities of waste indicated in the new Regulation.

In addition, let us remember the exceptions to waste such as soil and earth, construction materials containing plaster, placed waste from the concrete of debris, chip sawdust, used equipment, components removed from used equipment or other inorganic waste.

In the case of such waste, the exemption from waste records does not cover contaminated or hazardous waste [5] such as asbestos or PCBs [6] .

It should be acknowledged that the content of the new Regulation has explained in a significant way the issues concerning the obligation to register in BDO for small and medium-sized enterprises which produce relatively small quantities of waste. It will only regret that the regulation was introduced and announced quite late, i.e. at a stage where a significant proportion of small and micro entrepreneurs have already registered with BDO and paid appropriate fees.

[1] i.e. dated 15 March 2019 (Journal of Laws of 2019, item 701)

Author: Hanna Żołnierkiewicz

Lawyer in the Legal Department. From 2017 associated with Russell Bedford Dmowski & Partners Law Firm Sp.k. He has experience in legal services to entrepreneurs in terms of merger, division and transformation of companies, bankruptcy, restructuring and capital market law. He runs the day-to-day handling of commercial law companies, including drafting corporate documentation, both in Polish and English. He also represents clients before the general courts in economic and civil law cases.