1.1. Contact organisation
Statistics Poland
1.2. Contact organisation unit
Agriculture and Environment Department
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
25 April 2025
2.2. Metadata last posted
25 April 2025
2.3. Metadata last update
25 April 2025
3.1. Data description
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.
3.2. Classification system
Environmental tax revenue is broken down by:
A. type of environmental tax,
B. sector/industry of tax payer
A. Classification according to type of environmental tax
For analytical purposes, the environmental taxes are divided into six reporting tables:
1. energy taxes,
2. CO2 taxes ETS,
3. CO2 taxes other,
4. transport taxes,
5. pollution taxes,
6. resource taxes (excluding taxes on oil and gas extraction).
B. Environmental taxes by economic activity
Environmental tax revenues are allocated to the different tax payers:
• by economic activity according to the statistical classification of economic activities in the European Community (NACE Rev.2)
• households as consumers
• non-residents
• not allocated (impossible to be allocated to one of the categories mentioned above)
3.3. Coverage - sector
Environmental taxes by economic activity data cover taxes payable by all sectors of the economy: producers (economic activities by NACE), households as consumers as well as non-residents.
3.4. Statistical concepts and definitions
The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).
3.5. Statistical unit
Data refer to environmental taxes collected by the government and payable by the different economic agents.
3.6. Statistical population
The target population are all production sectors by NACE, households as consumers and non-residents.
3.7. Reference area
Poland
3.8. Coverage - Time
Data transmitted for 2003-2023.
3.9. Base period
Not applicable.
Million National Currency (MNAC)
The data refer to the calendar years.
6.1. Institutional Mandate - legal acts and other agreements
Statistics on environmental taxes are based on Regulation (EC) No. 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts, as amended.
The basis for the national accounts tax aggregates is Table 9 "Detailed tax and social contribution receipts by type of tax or social contribution and receiving sub-sector including the list of taxes and social contributions according to national classification" of the ESA2010 transmission programme - Annex B of Regulation (EU) No. 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union. Moreover, Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000 on the recording of taxes and social contributions sets the rules for the data sources, time of recording and comparable treatment of taxes and social contributions assessed but unlikely to be collected.
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
The legal base concerning issues related to statistical confidentiality is Law on Public Statistics from 29 June 1995, with later amendments. Internal Policy no. 32 of the President of Statistics Poland from 4 December 2020 covers instructions how to preserve statistical confidentiality.
7.2. Confidentiality - data treatment
According to Internal Policy no. 32 of the President of Statistics Poland it shall not be allowed to publish statistical data which can be related to, and used to identify, a specific natural person, or any statistical information and data characterising economic and financial results of entities of the national economy conducting business activity, if a given aggregation comprises less than three entities, or the share of a given entity in a certain compilation is higher than three-fourths of the whole. All recommendations are always applied.
8.1. Release calendar
The website and statistical data bases are the most important forms of sharing the statistical results.
Statistics Poland publishes statistical data significant to the national strategies, plans and other documents, which also answer the needs of the ordinary users.
Statistics Poland in years 2016-2018 (December) published, on Statistics Poland’s website, information note (in Polish) titled “Rachunki ekonomiczne środowiska” (“Environmental economic accounts”) containing information about AEA, MFA and TAXES (Stat website).
Since 2019 Statistics Poland has published above mentioned information in publication "Economics aspects of environmental protection (Statistics Poland / Topics / Environment. Energy / Environment / Economic aspects of environmental protection 2024).
8.2. Release calendar access
Actual and archive release schedules are available at the Statistics Poland website.
8.3. Release policy - user access
More detailed information are available upon request from interested users. The users have access to The Release Schedule prepared for a given year. Statistics Poland handles orders for statistical data, and it forwards applications to the relevant departments. The request is analyzed, the scope of data verified in terms of compliance with statistical confidentiality.
The frequency, a scope and form of data publication is determined by the Statistical Survey Programme of Official Statistics (PBSSP) which is consulted with the users. The PBSSP is approved every year by the Council of Minister.
10.1. Dissemination format - News release
Since 2019 the data has been disseminated in the annual publication (pdf and Excel format).
10.2. Dissemination format - Publications
Since 2019 the data has been disseminated in the annual publication “Economic aspects of environmental protection”.
10.3. Dissemination format - online database
Since 2019 the data has been disseminated in the annual publication “Economic aspects of environmental protection”. (also Excel format).
10.3.1. Data tables - consultations
Not applicable.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
Some of aggregated environmental tax revenues or fees (e.g. product fees) are disseminated in the annual publication of the Statistics Poland called “Economic aspects of environmental protection”.
10.5.1. Metadata - consultations
Not applicable.
10.6. Documentation on methodology
The compilation methodology of module for TAXES was developed under the project European Environmental Economic Accounts: Module for Environmental Taxes, carried out within the grant agreement NO. 50904.2011.005-2011.301. The methodology has been still developed.
10.6.1. Metadata completeness - rate
Not applicable.
10.7. Quality management - documentation
Any additional national descriptions of the measures to assure the quality have not been elaborated yet. Generally the statistical products are monitored based on the procedures contained in the Internal Policy no 35 of the President of Statistics Poland from 28 December 2011. The quality reports, quality measures, control lists, quality reviews exist there.
11.1. Quality assurance
A detailed general description of the standard quality reviews is quoted from the Vademecum of Quality in Official Statistics. The priorities for the assessment of quality process can be determined at the stage of planning of the quality review for each individual survey, including its specificity and current needs. Generally the statistical products are monitored based on the procedures contained in the Internal Policy no 35 of the President of Statistics Poland from 28 December 2011. The quality reports, quality measures, control lists, quality reviews exist there.
11.2. Quality management - assessment
Data collection process is programmed in the way that collected data should be of the appropriate accuracy (which is possible to achieve for reporting units, but at the same time resulting from legal regulations and corresponding to the users’ needs). Statistics Poland makes every effort to ensure that statistical data are not affected by errors, especially resulting from factual issues.
12.1. Relevance - User Needs
Statistics Poland takes into account the needs of users by initiating new publications as well as by raising and development of employees competences.
12.2. Relevance - User Satisfaction
Not applicable.
12.3. Completeness
The data is complet.
12.3.1. Data completeness - rate
Not applicable.
13.1. Accuracy - overall
There was revision in the data (for 2019-2022) from previous transmission. The revision of data was mainly due to the updating of data by the National Accounts (2021-2022 for majority of values), additional revision was carried out for main categories due to identifying other environmentally related payments to government (fees and charges) for years 2019-2022.
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Not applicable.
13.3.1. Coverage error
Not applicable.
13.3.1.1. Over-coverage - rate
Not applicable.
13.3.1.2. Common units - proportion
Not applicable.
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
Not applicable.
13.3.3.1. Unit non-response - rate
Not applicable.
13.3.3.2. Item non-response - rate
Not applicable.
13.3.4. Processing error
Small
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
2 years (n-2)
14.1.1. Time lag - first result
1.5 year
14.1.2. Time lag - final result
2 years
14.2. Punctuality
Every data is transmitted and published on time.
14.2.1. Punctuality - delivery and publication
Not applicable.
15.1. Comparability - geographical
All statistics are comparable between geographical areas.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
All statistics are comparable over time.
15.2.1. Length of comparable time series
Length of comparable time series since 2003.
15.2.2. Comparability - over time detailed
| Tax type |
Reference period |
Reasons for breaks |
|---|---|---|
| Environmental taxes for national purposes (difference between total reported and total published for national purposes) |
- |
So far no data has been identified (total reported for ETEA is fully coherent with NTL). |
15.3. Coherence - cross domain
We liaise with national accounts to ensure that all environmental taxes are properly listed and classified in the NTL and are coherent with ETEA data.
15.3.1. Coherence - sub annual and annual statistics
100%
15.3.2. Coherence - National Accounts
100%
15.3.2.1. Coherence - National Accounts detailed
| Tax type |
Discrepancy |
Size of discrepancy |
Reasons |
|---|---|---|---|
| Not applicable. |
Not applicable. |
Not applicable. |
Not applicable. |
15.4. Coherence - internal
100%
0.5
17.1. Data revision - policy
Every year, during new data transmission data is reviewed. The revision of data is due to the updating of data by the NA (2021-2022 for majority of values). Additional revision was carried out for main categories due to identifying other environmentally related payments to government (fees and charges) for years 2019-2022.
17.2. Data revision - practice
See point 17.1.
17.2.1. Data revision - average size
There was a revision of data (for 2019-2022) from the previous transmission.
17.2.2. Status of data
The transmitted data is final.
18.1. Source data
The data set based on a official data from NA.
18.1.1. Source data detailed
| National |
Tax Name/ESA Code |
Source data for compiling tax revenue by payer |
|---|---|---|
| Energy taxes
|
Excite duty on fuel oils |
National Accounts (NA) |
| Excise duty on petrol and other motor fuels |
NA | |
| Excite duty on liquid petroleum gas (LPG) |
NA |
|
| Excite duty on lubriciants |
NA |
|
| Excise duty on electricity |
NA |
|
| Fuel fee |
NA |
|
| Payments to Power Industry Supervising Office for granting licences on energy production and distribution |
NA |
|
| Excite duty on coal products |
NA | |
| Temporary payment |
NA | |
| Emission allowance |
NA | |
| Revenues received as a result of auctions conducted by the Price Differential Payment Fund |
NA |
|
| Funds from the sale of greenhouse gas emission allowances for the Indirect Emission Cost Compensation Fund |
NA |
|
| Power fee |
NA |
|
| Substitute fee |
NA |
|
| OZE fee |
NA |
|
| Cogeneration payment |
NA |
|
| Transport taxes
|
Excise duty on cars |
NA |
| Transportation levy |
NA |
|
| Tax on means of transport |
NA |
|
| Receipts from legal payments of ship owners to the Inland Shipping Fund |
NA |
|
| Emission payment |
NA |
|
| Pollution taxes |
Products fees |
NA |
| Levies on environmental explotation |
NA |
|
| The National Found for Environmental Protection and Water Management - other legal payments |
NA |
|
| Plastic shopping bags |
NA |
|
| Fees and penalties for substances that deplete the ozone layer |
NA |
|
| Location levy |
NA |
|
| Health resort fee |
NA |
|
| Resource taxes |
Fees for removal of trees and shrubs |
NA |
| ETS CO2 taxes |
Emission allowance Revenues received as a result of auctions conducted by the Price Differential Payment Fund |
NA |
| Other CO2 taxes |
Levies on environmental exploitation The National Fund for Environmental Protection and Water Management-other legal payments |
NA |
18.2. Frequency of data collection
Every July we ask NA to provide the data that we need to use as a key to broken down environmental taxes by A*64. Usually we receive data after one month.
18.3. Data collection
See above.
18.4. Data validation
Statistics Poland checks the quality of data at the collection stage. High quality is ensured at all levels of statistical production.
18.5. Data compilation
The environmental tax amounts are disaggregated mainly by means of the structures established on the basis of the National Accounts data concerning the Use (Intermediate Consumption) and the investment outlays in the national economy on the means of transport and buildings and structures. If the data is not available for the last year, e.g. from SUT, data from the previous year is used to make estimates.
The values concerning the relevant balance sheet groups or divisions from the SUT, presented according to the sections and divisions of NACE Rev. 2, are placed, following their transposition, in the appropriate columns in the working calculation files. They serve as the basis for establishing the structures (weights) used to disaggregate the actual tax amounts. Similar steps are taken with respect to the data concerning investment outlays in the national economy.
In the case of several items, the tax amounts disaggregation is a two-stage process. The initial stage entails distributing the tax amounts between households and other divisions of NACE Rev. 2 in total, using the appropriate balance sheet groups or divisions from the SUT. The disaggregation structure is established on the basis of two figures, i.e. the final demand – household consumption and the gross capital formation – gross outlays on fixed assets. The total value obtained for all divisions of NACE Rev. 2 is then disaggregated using the structures based on the investment outlays in the national economy.
18.5.1. Imputation - rate
Not applicable.
18.5.2. Use of imputation methods
| Tax type |
Reference years |
Method for breaking down revenue to payer |
|---|---|---|
| Excise duty on fuel oils |
2008-2023 | The disaggregation is based on a structure obtained for the sum of the balance sheet groups 149, 150 and 151 from division 19 of NACE Rev. 2. In the “Use” table. The disaggregated values are grouped in A*64 aggregations. |
| Excise duty on petrol and other motor fuels |
2008-2023 | The disaggregation is based on the structure of the balance sheet group 152 from division 19 of NACE Rev. 2. In the “Use” table. The disaggregated values are grouped in A*64 aggregations. |
| Excise duty on liquid petroleum gas (LPG) |
2008-2023 | The disaggregation is based on the structure of the balance sheet group 153 from division 19 of NACE Rev. 2. In the “Use” table. The disaggregated values are grouped in A*64 aggregations. |
| Excise duty on electricity |
2008-2023 | The disaggregation is based on the structure of the balance sheet group 430 from division 19 of NACE Rev. 2. In the “Use” table. The disaggregated values are grouped in A*64 aggregations. |
| Excise duty on lubricants |
2008-2023 | The disaggregation is based on the structure of the balance sheet group 152 from division 19 of NACE Rev. 2. In the “Use” table. The disaggregated values are grouped in A*64 aggregations. |
| Power fee |
2021-2023 |
The disaggregation is based on the structure of the balance sheet group 430 from division 19 of NACE Rev.2. In the “Use” table. The disaggregated values are grouped in A*64 aggregations. |
| Substitute fee |
2021-2023 |
The disaggregation is based on the structure of the balance sheet group 430 from division 19 of NACE Rev.2. In the “Use” table. The disaggregated values are grouped in A*64 aggregations. |
| OZE fee |
2021-2023 |
The disaggregation is based on the structure of the balance sheet group 430 from division 19 of NACE Rev.2. In the “Use” table. The disaggregated values are grouped in A*64 aggregations. |
| Fuel fee |
2008-2023 | The disaggregation is based on the structure of the balance sheet group 152 from division 19 of NACE Rev. 2. In the “Use” table. The disaggregated values are grouped in A*64 aggregations. |
| Payments to Power Industry Supervising Office for granting licenses on energy production and distribution |
2008-2023 | The disaggregation is based on the structure of the balance sheet from division 35 of NACE Rev. 2. In the “Supply” table. The disaggregated values are grouped in A*64 aggregations. |
| Excise duty on gas products excluding gas for combustion engines |
2008-2023 | The disaggregation is based on the structure of the balance sheet group 153 from division 19 of NACE Rev. 2. In the “Use” table. The disaggregated values are grouped in A*64 aggregations. |
| Excise duty on coal products |
2008-2023 |
The disaggregation is based on a structure obtained for the sum of the balance sheet groups 149 and 151 from division 19 of NACE Rev. 2. In the “Use” table. The disaggregated values are grouped in A*64 aggregations. |
| Temporary payment |
2008-2023 | The disaggregation is based on a structure obtained for the sum of the balance sheet group 430 from division 35 of NACE Rev. 2. In the “Use” table. The disaggregated values are grouped in A*64 aggregations. |
| Revenues received as a result of auctions conducted by the Price Differential Payment Fund |
2020-2023 | The disaggregation is based on the structure of the balance sheet group 431 from division 35 of NACE Rev. 2. In the “Supply” table. The disaggregated values are grouped in A*64 aggregations. |
| Funds from the sale of greenhouse gas emission allowances for the Indirect Emission Cost Compensation Fund |
2021-2023 |
The disaggregation is based on the structure of the balance sheet group 431 from division 35 of NACE Rev. 2. In the “Supply” table. The disaggregated values are grouped in A*64 aggregations. |
| Emission allowance Revenues received as a result of auctions conducted by the Price Differential Payment Fund |
2016-2023 |
The disaggregation is based on information about allowances for Polish EU ETS installations by NACE Rev.2. made by The National Centre for Emissions Management (KOBiZE) |
| Levies on environmental exploitation The National Fund for Environmental Protection and Water Management-other legal payments |
2016-2023 | The disaggregation is based on income from CO2 emissions fees divided by total income from environmental fees paid to NFOŚiGW (National Fund for Environmental Protection and Water Management). CO2 fees represent only a small percentage of the items (approx. 2%) of Levies on environmental exploitation and The National Fund for Environmental Protection and Water Management other legal payments downloaded from NTL |
| Cogeneration payment |
2018-2023 | Taken directly from NTL as other environmentally related payments to government (fees and charges) for Energy category. |
| Excise duty on cars |
2008-2023 |
|
| Transportation levy |
2008-2023 |
|
| Tax on means of transport |
2008-2023 |
|
| Receipts from legal payments of ship owners to the Inland Shipping Fund |
2008-2023 |
The disaggregation is based on a structure obtained for the sum of the balance sheet groups 470 and 471 from division 50 of NACE Rev. 2. in the “Use” table. The disaggregated values are grouped in A*64 aggregations. |
| Product fees (for batteries and accumulators, for tires, for packages, for lubricating oils, for end-of-life electrical and electronic equipment)
|
2008-2023
|
The disaggregation is based on the structure of the balance sheet group 278 from division 27, 182 from division 22, 152 from division 19, the sum of divisions 10, 12, 15, 21, 22, 23, 25, 26, 27, 28, 31 and 32 of NACE Rev. 2. in the “Use” table. The disaggregated values are grouped in A*64 aggregations. |
| Emission payment |
2018-2023 |
Taken directly from NTL as other environmentally related payments to government (fees and charges) for Transport category. |
| Levies on environmental exploitation
|
2008-2023
|
The disaggregation is based on a structure obtained for the sum of divisions 27, 28 and 35 of NACE Rev. 2. in the “Use” table and the sum of the balance sheet groups 149, 150, 151, 152 from division 19 and 439 from division 37 of NACE Rev. 2. in the “Use” table. The disaggregated values are grouped in A*64 aggregations. |
| Fees and penalties for substances that deplete the ozone layer |
2018-2023 |
The disaggregation is based on a structure obtained for the sum of divisions 27, 28 and 35 of NACE Rev. 2. in the “Use” table and the sum of the balance sheet groups 149, 150, 151, 152 from division 19 and 439 from division 37 of NACE Rev. 2. in the “Use” table. The disaggregated values are grouped in A*64 aggregations. |
| The National Fund for Environmental Protection and Water Management - other legal payments |
2008-2023
|
The disaggregation of individual legal payments is based on a structure obtained from divisions 27; 28; 35; balance sheet groups 149, 150, 151, 152 from division 19 and 439 balance sheet group from division 37 of NACE Rev. 2. in the “Use” table. The disaggregated values are grouped in A*64 aggregations. |
| Plastic shopping bags |
2018-2023 |
The disaggregation of the tax on shopping bags is based on a structure obtained from balance sheet group 185 in the “Use” table. The disaggregated values are grouped in division 46 and 47 of NACE Rev. 2. |
| Location levy |
2018-2023 |
Taken directly from NTL as other environmentally related payments to government (fees and charges) for Pollution category. |
| Health resort fee |
2018-2023 |
Taken directly from NTL as other environmentally related payments to government (fees and charges) for Pollution category. |
| Fees for removal of trees and shrubs |
2008-2023 |
The aggregated value is disaggregated into individual divisions of NACE Rev. 2 using the statistical structure of outlays on buildings and structures (the reference tax being paid almost exclusively by building investors), in A*64 aggregations. |
18.5.3. Compilation of estimations
In case of the data is not available for the last year, e.g. from SUT, data from the previous year are used to make estimates.
18.5.4. Compilation of revenue payable by non-residents
The tax payable by non-residents is estimated on the basis of the SUT ratios. When the tables are not available or not compiled, the latest SUT ratios are used for the set of years.
18.5.5. Compilation of revenue broken down by payer for years before 2008
Under project (Grant agreement No. 05121.2017.002-2017.529), Statistics Poland has extended the time series for environmental taxes by years not covered by obligatory reporting under the Regulation 691/2011 and not yet reported by Statistics Poland, i.e. the years 2003-2007.
18.6. Adjustment
Not applicable.
18.6.1. Seasonal adjustment
Not applicable.
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.
25 April 2025
The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).
Data refer to environmental taxes collected by the government and payable by the different economic agents.
The target population are all production sectors by NACE, households as consumers and non-residents.
Poland
The data refer to the calendar years.
There was revision in the data (for 2019-2022) from previous transmission. The revision of data was mainly due to the updating of data by the National Accounts (2021-2022 for majority of values), additional revision was carried out for main categories due to identifying other environmentally related payments to government (fees and charges) for years 2019-2022.
Million National Currency (MNAC)
The environmental tax amounts are disaggregated mainly by means of the structures established on the basis of the National Accounts data concerning the Use (Intermediate Consumption) and the investment outlays in the national economy on the means of transport and buildings and structures. If the data is not available for the last year, e.g. from SUT, data from the previous year is used to make estimates.
The values concerning the relevant balance sheet groups or divisions from the SUT, presented according to the sections and divisions of NACE Rev. 2, are placed, following their transposition, in the appropriate columns in the working calculation files. They serve as the basis for establishing the structures (weights) used to disaggregate the actual tax amounts. Similar steps are taken with respect to the data concerning investment outlays in the national economy.
In the case of several items, the tax amounts disaggregation is a two-stage process. The initial stage entails distributing the tax amounts between households and other divisions of NACE Rev. 2 in total, using the appropriate balance sheet groups or divisions from the SUT. The disaggregation structure is established on the basis of two figures, i.e. the final demand – household consumption and the gross capital formation – gross outlays on fixed assets. The total value obtained for all divisions of NACE Rev. 2 is then disaggregated using the structures based on the investment outlays in the national economy.
The data set based on a official data from NA.
The frequency, a scope and form of data publication is determined by the Statistical Survey Programme of Official Statistics (PBSSP) which is consulted with the users. The PBSSP is approved every year by the Council of Minister.
2 years (n-2)
All statistics are comparable between geographical areas.
All statistics are comparable over time.
