# Act on energy efficiency – energy audit of undertakings

Act of 20 May 2016 on energy efficiency (ustawa o efektywności energetycznej)

- Status: Amendments pending
- Legal order: Poland
- Legal area: Climate, CO₂ and energy
- Dz.U. 2025 poz. 711 (consolidated text)
- Business profile: Mining, Smelting, Semi-fabrication, Recycling, Product manufacturers

## In brief

An energy audit of the undertaking every 4 years is required for undertakings other than SMEs. Directive 2023/1791 (thresholds of 10 TJ and 85 TJ) has not yet been transposed – draft UC77.

## Key obligations

- energy audit of the undertaking every 4 years – undertaking other than micro, small or medium-sized (Art. 36(1))
- exemption where there is an energy management system (Polish Standard, PN) or EMAS, provided that an audit has been carried out within it (Art. 36(2))
- the audit covers at least 90% of total energy consumption; data retained for 5 years (Art. 37(2)–(3))
- notification of the audit to the President of the Energy Regulatory Office (URE) within 30 days, no later than 31 December of the year of the obligation (Art. 38(1))

## Competent authority

President of the Energy Regulatory Office (URE)

## Penalties

Failure to carry out an audit – fine of up to 5% of revenue from the previous tax year, imposed by the President of URE (Art. 39(1)(7), Art. 40(1)(3))

## Entry into force

01.10.2016

## Application

from 2016-10-01; consolidated text as per the announcement of 22.05.2025

## Key dates

- 11.10.2025: expiry of the transposition deadline for Directive (EU) 2023/1791
- 11.10.2026: deadline for the first audit under Art. 11(2) of Directive (EU) 2023/1791 (> 10 TJ)

## Pending changes

Draft UC77 (Ministry of Climate and Environment) amending the Act – audit where average consumption is > 2.78 GWh (10 TJ), certified energy management system > 23.61 GWh (85 TJ); adoption by the Council of Ministers planned for Q3 2026; not submitted to the Sejm as at 22.10.2026.

## Related acts

- [Energy Efficiency Directive (2023/1791, EED)](https://igmnir.org/dane/prawo/en/eu-eed/)
- [Act on the compensation scheme for energy-intensive sectors](https://igmnir.org/dane/prawo/en/pl-rekompensaty/)
- [Free allocation (Delegated Regulation 2019/331) and benchmarks 2026–2030](https://igmnir.org/dane/prawo/en/eu-ets-far/)

## Official sources

- [Text of the act](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20160000831)
- [Consolidated text](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20250000711)
- [Chancellery of the Prime Minister (KPRM) – draft UC77 (list of legislative work)](https://www.gov.pl/web/premier/projekt-ustawy-o-zmianie-ustawy-o-efektywnosci-energetycznej-oraz-niektorych-innych-ustaw4)

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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-efektywnosc