Upcoming changes to the Energy Efficiency Act

The proposed regulations will apply both to large enterprises and to smaller companies with significant energy consumption. The reform also provides for strengthening the white certificate system, introducing new obligations for the public sector, and creating an entirely new professional qualification framework for energy auditors.

Implementation of EU Directive 2023/1791

The draft amendment aims at the full transposition of the European directive on improving energy efficiency. This will mean stricter provisions on energy savings, audit obligations and the “energy efficiency first” principle, under which every investment decision should include an assessment of opportunities to improve energy efficiency.

Increase in national energy savings targets

According to the explanatory memorandum to the draft act, Poland will be required to generate higher annual levels of final energy savings – approximately 364 ktoe in 2025 and around 389 ktoe in 2026 – mainly through the energy efficiency certificate mechanism. The cumulative target for final energy savings by 2030 has been set at a minimum of 5.58 million toe.

New obligations for the public sector

The directive strengthens the role of the public sector as a leader in modernisation, which will translate, among other things, into increased obligations related to the energy renovation of public buildings.

One of the most important changes will be a new approach to company energy audits. Until now, this obligation applied to large enterprises as defined under EU law – i.e. those exceeding 250 employees or EUR 50 million in annual turnover. After the changes, the audit system will be much more closely linked to actual energy consumption.

The draft amendment introduces energy consumption thresholds that will determine the obligation to carry out an audit. Companies consuming more than 10 TJ per year will be required to perform a full corporate energy audit on a regular basis, regardless of their size or legal form. Entities with consumption exceeding 85 TJ per year will additionally be required to implement an energy management system, such as ISO 50001.

This solution is intended to increase the effectiveness of audits by eliminating the existing gap whereby smaller enterprises with high energy consumption were not subject to mandatory audits.

The amendment will also introduce a requirement to apply standardised audit procedures and methodologies, ensuring comparability of results between companies and improving the quality of reports. Along with the digitalisation of the energy savings system, audit data will be linked to the Central Register of Final Energy Savings (CROEF). This new tool will enable automatic reporting and verification of declared savings.

The white certificate system will remain a key mechanism supporting improvements in energy efficiency, but its rules will be significantly modified:

• higher energy savings targets will force an increase in the number of modernisation projects in industry. The volume of savings generated through white certificates is expected to grow year on year, in line with the direction set out in the draft amendment;
• the reform provides for full digitalisation of the energy efficiency certificate system, aimed at increasing transparency and reducing errors and abuses. Audits and applications for white certificates will be submitted electronically, with data transferred to CROEF;
• a higher number of audits and the introduction of a new auditor profession are expected to improve the quality of projects and their contribution to national energy savings.

From a business perspective, this means that project documentation will need to be more detailed and consistent, and energy reduction calculations will have to comply with uniform guidelines.

Under the amended act, the role of the energy efficiency auditor takes on an entirely new significance, as the legislator plans to introduce official certification and standardised working standards to enhance the quality and credibility of audits. The auditor will be a specialist responsible for analysing energy consumption in enterprises, identifying areas for efficiency improvements, and preparing reports that consistently and comparably document the technical condition of installations, energy demand and savings potential.

The new system is intended to organise the market by introducing mandatory training, state examinations and a register of certified auditors, marking a departure from the previous model in which audits could be carried out by a wide group of individuals without formally defined qualifications.

In practice, the auditor will become a regulated profession and will play a key role in the energy transition of enterprises – from preparing the documentation required to meet statutory obligations, through supporting the acquisition of white certificates, to supplying data to the Central Register of Final Energy Savings. The growing demand for auditors results from stricter energy savings requirements and the increasing number of mandatory audits, making this profession one of the cornerstones of implementing the new national energy policy.

Companies, particularly in energy-intensive sectors, should already begin work on:

• analysing energy consumption levels,
• identifying areas for energy modernisation,
• preparing for regular audits,
• building energy monitoring systems,
• verifying opportunities to obtain white certificates.

At the same time, this is also an opportunity – especially for companies seeking to reduce energy costs, improve ESG performance and take advantage of new support mechanisms emerging alongside the implementation of the directive.

The planned changes to the Energy Efficiency Act mean that companies are entering a period of significantly greater responsibility for how they manage energy. New audit obligations, higher savings requirements and a strengthened white certificate system will force a more systematic approach to energy efficiency, based on reliable data, robust analyses and well-planned investments. For many industrial facilities, this will require integrating energy management into everyday operational processes and strategic financial decision-making. At the same time, the importance of professional advisory support is increasing – both in the area of audits and in preparing modernisation projects eligible for white certificates.

Although the new regulations may seem demanding, their introduction offers an opportunity to streamline the system, increase transparency and genuinely improve the quality of energy efficiency measures in Poland. In the years ahead, a proactive approach to energy efficiency will give companies a competitive advantage in the form of lower energy consumption and better preparedness for increasingly stringent regulatory requirements.