On October 1st, 2016, the Energy Efficiency Act of 20th May 2016 entered into force (Journal of Laws of 2016, item 831). This law introduces new obligations for entrepreneurs.
Energy audit every 4 years
According to Art. 36 of the Act, entrepreneurs are required to undertake an energy audit, i.e. energy analysis covering a minimum of 90% of energy consumption. The audit shall be undertaken every four years, with the first inspection being carried out by 1 October 2017 (Article 51). Documentation of the audit should be submitted to the Energy Regulatory Office.
Failure to undertake an audit imposes a fine of up to 5% of the entrepreneurial income earned in the previous tax year.
Who is affected by the Act?
The obligation to conduct audits involves companies that, in the last two financial years (counting separately for each year):
- employed at least 250 employees per year (number of FTEs, regardless of the form of employment)
- reached a balance sheet total of € 43 million (PLN 175.827 million if the financial year is 2015)
- reached an annual turnover of € 50 million (PLN 204.45 million if the financial year is 2015).
Evolution System recommends taking appropriate steps as soon as possible. As the first energy audit approaches (October 1, 2017), the prices may rise.
We provide full technical documentation and help in filing an audit to the Energy Regulatory Office.