# Act on the emissions management system (KOBiZE National Database)

Act of 17 July 2009 on the system for managing emissions of greenhouse gases and other substances (ustawa o systemie zarządzania emisjami gazów cieplarnianych i innych substancji)

- Status: In force
- Legal order: Poland
- Legal area: Industrial emissions and permits
- Dz.U. 2026 poz. 526 (consolidated text), as amended
- Business profile: Mining, Smelting, Semi-fabrication, Recycling, Product manufacturers

## In brief

Every entity whose activity causes emissions reports its annual emissions to the National Database kept by KOBiZE; the report is the basis for the fee for use of the environment. The Act also covers national CBAM procedures.

## Key obligations

- report to the National Database for the previous year by the end of February (Art. 7(1))
- explanations or correction of the report within 14 days of a request from KOBiZE (Art. 8(2)–(3))
- correction of the report within 14 days after a check by the Regional Inspectorate of Environmental Protection (WIOŚ) (Art. 8(5)–(7))
- determination of the fee for emissions to air on the basis of the report to the National Database (Art. 285(3) POŚ)

## Competent authority

National Centre for Emissions Management (KOBiZE) at the Institute of Environmental Protection (Arts 3–4); Regional Inspectorate of Environmental Protection (WIOŚ); in CBAM matters – Masovian WIOŚ, Director of the Revenue Administration Regional Office (IAS)

## Penalties

KOBiZE may notify the WIOŚ of a failure to make a correction (Art. 8(4)); penalty for unreported CBAM embedded emissions – Masovian WIOŚ (Art. 54g).

## Entry into force

18.09.2009

## Application

consolidated text as at 24.03.2026; amendment Dz.U. 2026 poz. 1157 (in force 16.09.2026)

## Key dates

- 13.01.2026: entry into force of the amendments in Dz.U. 2025 poz. 1863 (national CBAM procedures)
- 28.02.2027: report to the National Database for 2026 (Art. 7(1))

## Related acts

- [Environmental Protection Law – integrated permits, fees, penalties](https://igmnir.org/dane/prawo/en/pl-pos/)
- [Industrial Emissions Portal Regulation (IEPR, replacing E-PRTR)](https://igmnir.org/dane/prawo/en/eu-iepr/)

## Official sources

- [Text of the act](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20091301070)
- [Consolidated text](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20260000526)
- [Sejm API – consolidated text Dz.U. 2026 poz. 526](https://api.sejm.gov.pl/eli/acts/DU/2026/526/text.pdf)
- [Sejm API – document information on the Act and amending acts](https://api.sejm.gov.pl/eli/acts/DU/2009/1070)

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Register as of: 22.10.2026. The official text of the act prevails. IGMNiR. On the website: https://igmnir.org/en/law/#akt-pl-kobize