A company energy audit is not only a tool for improving an enterprise’s energy efficiency; under Polish law, it is also a statutory obligation. For many companies, it is a recurring procedure subject to specific deadlines and formal requirements. Failure to complete the audit on time may result in significant financial and administrative sanctions. If you want to know how often a company energy audit must be carried out in Poland and what consequences may follow from non-compliance, read this article.
Frequency of company energy audits in Poland – rules and guidelines
Under the Polish Energy Efficiency Act of 20 May 2016, all large enterprises – i.e. entities employing more than 250 people or generating annual turnover of more than EUR 50 million and having an annual balance sheet total of more than EUR 43 million – are required to carry out a company energy audit at least once every four years. The mandatory company energy audit must cover at least 90% of the company’s total energy consumption and include areas such as buildings, industrial installations and transport. The company must also notify the President of the Polish Energy Regulatory Office (URE) of completion of the audit within 30 days of the date on which it was completed. Importantly, a mandatory company energy audit is not the same as an energy efficiency audit carried out for the purposes of Poland’s white certificate system – it serves a strictly supervisory and informational function in relation to the relevant authorities.
Administrative penalties for failing to carry out a company energy audit or for delays
Failure to carry out a company energy audit within the required time limit may result in a financial penalty imposed by the President of URE of up to 5% of the company’s annual revenue. In practice, this means the penalty may amount to tens of millions of Polish zlotys, particularly for industrial companies. Failure to comply with the notification requirement – i.e. failure to report completion of the audit – may also constitute grounds for a penalty. URE conducts regular checks and verifies the data submitted by companies.
From 2026, the mandatory company energy audit in Poland will depend on annual energy consumption rather than company size. Companies consuming more than 10 TJ (2 778 MWh) of energy per year will be required to carry out an energy audit by October 2026 and then every 4 years.
