# Act on the compensation scheme for energy-intensive sectors

Act of 19 July 2019 on the compensation scheme for energy-intensive sectors and subsectors (ustawa o systemie rekompensat dla sektorów i podsektorów energochłonnych)

- Status: Amendments pending
- Legal order: Poland
- Legal area: Climate, CO₂ and energy
- Dz.U. 2026 poz. 807 (consolidated text)
- Business profile: Smelting, Semi-fabrication

## In brief

Compensation for CO2 costs in electricity prices for, inter alia, PKD (Polish Classification of Activities) 24.42 aluminium, 24.43 Pb/Zn/Sn, 24.44 copper, 24.45 other non-ferrous metals; the Act applies an aid intensity of 0.75 and an emission factor of 0.81 tCO2/MWh.

## Key obligations

- application to the President of the Energy Regulatory Office (URE) by 31 March of the year following the year for which compensation is granted (Art. 10(2))
- continuing production in the installation for 2 years after the year in which compensation is granted (Art. 12(1))
- undertaking subject to an audit: implementation of the audit recommendations (payback ≤ 3 years) or ≥ 30% of energy from renewable sources (Art. 12a(1)–(2))
- report on compliance with the obligation under Art. 12a to the President of URE by 31 December (Art. 12b(3))

## Competent authority

President of the Energy Regulatory Office (URE) (decisions by 31 October, Art. 11(1)), minister responsible for the economy, Bank Gospodarstwa Krajowego (BGK) (Fund)

## Penalties

Fine (President of URE) for false data – up to twice the undue compensation, for refusal of access to books and for failure to submit a report (Art. 26)

## Entry into force

29.08.2019

## Application

compensation for successive years until 2030; expenditure limits of the Fund for 2022–2031 (Art. 33(1a))

## Key dates

- 31.10.2026: decisions of the President of URE on compensation for 2025
- 31.12.2026: report on compliance with the obligation under Art. 12a
- 31.03.2027: applications for compensation for 2026

## Pending changes

Government bill on support for undertakings in energy-intensive sectors in respect of electricity costs (Sejm print No 3159, received 30.09.2026; first reading 8.10.2026; committee report 20.10.2026) – inter alia concurrence with compensation.

## Related acts

- [Commission Guidelines – compensation for indirect emission costs (ETS post-2021)](https://igmnir.org/dane/prawo/en/eu-ets-pomoc-kp/)
- [Act on energy efficiency – energy audit of undertakings](https://igmnir.org/dane/prawo/en/pl-efektywnosc/)
- [Act on the emission allowance trading system](https://igmnir.org/dane/prawo/en/pl-ets/)
- [Excise duty – exemption for energy in metallurgical processes](https://igmnir.org/dane/prawo/en/pl-akcyza-energia/)

## Official sources

- [Text of the act](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20190001532)
- [Consolidated text](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20260000807)
- [Sejm – print No 3159, course of the procedure](https://www.sejm.gov.pl/Sejm10.nsf/PrzebiegProc.xsp?nr=3159)
- [Commission Communication C/2026/196 (EUR-Lex)](https://eur-lex.europa.eu/legal-content/PL/TXT/?uri=CELEX:52026XC00196)

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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-rekompensaty