# Draft POŚ amendment implementing IED 2.0 (UC99)

Draft Act amending the Act – Environmental Protection Law and certain other acts (list No UC99) (projekt ustawy o zmianie ustawy – Prawo ochrony środowiska oraz niektórych innych ustaw)

- Status: Proposal
- Legal order: Poland
- Legal area: Industrial emissions and permits
- government draft UC99 (RCL No 12408200), version of 10.03.2026
- Business profile: Mining, Smelting, Semi-fabrication, Recycling, Product manufacturers

## In brief

Transposition of Directive 2024/1785: EMS, transformation plan, BAT-AEPL, derogations in a crisis, compensation, new installations (extraction of Cu, Pb, Zn, Ni and other ores, batteries ≥ 15,000 t/year).

## Key obligations

- environmental management system for IED installations, submitted to the authority together with a summary (proposed Art. 208a(1) and (5) POŚ)
- EMS audit at least once every 3 years by an accredited body (proposed Art. 208a(7) POŚ)
- EMS and first audit by 1.07.2027 for installations subject to the obligation before 4.08.2024 (Art. 6(1)–(2) of the draft)
- transformation plan for 2030–2050 incorporated in the EMS (proposed Art. 208b(1)–(2) POŚ)
- in the application – analysis of the possibility of meeting the lower end of the BAT-AEL range (proposed Art. 208(2)(1)(h) POŚ)
- strict liability (Art. 435 § 1 of the Civil Code (kc)) for damage resulting from the operation of IED installations (proposed Art. 324a POŚ)

## Competent authority

Minister of Climate and Environment (author of the draft); permitting authorities – Marshal of the Voivodeship (category I), district head (starosta) (category II), Regional Directorate for Environmental Protection (RDOŚ) (closed areas) – proposed Art. 378(2ac)

## Penalties

The draft does not introduce a fine of at least 3% of turnover (Art. 79 IED); the explanatory memorandum states that the existing administrative and criminal penalties are sufficient.

## Application

proposed entry into force 1.07.2026 (Art. 12 of the draft of 10.03.2026) – the date passed before adoption

## Key dates

- 16.03.2026: referral of the draft for interministerial agreement, consultation and opinions
- 01.07.2026: expiry of the transposition deadline for Directive 2024/1785
- 31.12.2026: planned adoption of the draft by the Council of Ministers (Q4 2026 according to the list of work)
- 01.07.2027: proposed deadline for the EMS and the first audit (Art. 6(1)–(2) of the draft)

## Pending changes

Stage: interministerial agreement, public consultation and opinions (last modified 5.10.2026); adoption by the Council of Ministers planned in Q4 2026. The draft also addresses some of the Commission’s complaints in infringement procedure No 2023/2173 (Art. 258 TFEU).

## Related acts

- [Industrial Emissions Directive (IED 2.0)](https://igmnir.org/dane/prawo/en/eu-ied/)
- [Environmental Protection Law – integrated permits, fees, penalties](https://igmnir.org/dane/prawo/en/pl-pos/)
- [Act on the Inspection for Environmental Protection (inspections)](https://igmnir.org/dane/prawo/en/pl-ios/)
- [EIA Act – decision on environmental conditions](https://igmnir.org/dane/prawo/en/pl-oos/)

## Official sources

- [Text of the act](https://legislacja.gov.pl/projekt/12408200)
- [Chancellery of the Prime Minister (KPRM) – list of legislative work, UC99](https://www.gov.pl/web/premier/projekt-ustawy-o-zmianie-ustawy---prawo-ochrony-srodowiska-oraz-niektorych-innych-ustaw2)

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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-projekt-ied2