Energy audit requirements and standards in Poland

The new Energy Efficiency Act has been published in the Journal of Laws. The Act will come into force on 01/10/2016.

A qualifying undertaking must carry out (itself or by external subcontractors) energy audits within twelve months of the Energy Efficiency Act entering into force and every four years thereafter. Nevertheless, an energy audit carried out – and meeting the criteria stipulated in the Act – not earlier then 05/12/12 shall be deemed as an energy audit within the meaning of the Act. In such a case, a qualifying undertaking must notify the Head of the Energy Regulatory Office accordingly within 30 days of the Act entering into force.

A qualifying undertaking is an undertaking which during at least of one of the last two years meets one or both of the following:

1. i. employed ≥ 250 employees on an annual average basis and/or
2. ii. had an annual turnover referring to selling goods, products, services and carrying out financial operations > the PLN equivalent of EUR 50m, or whose total assets indicated on the balance sheet prepared at the end of the year > the PLN equivalent of EUR 43m.

There is no concept of “qualification date” under the Polish draft implementing law. Qualifying undertakings have to comply with the obligations from the date on which the Energy Efficiency Act enters into force and must complete energy audits by the compliance deadline.

A penalty, not exceeding 5% of the last year’s turnover of the qualifying undertaking, may be imposed.