Uncertainties Regarding the Equalisation Fee for Industrial Consumers
Industrial consumers have only until 30 June to verify whether they are required to pay the equalisation fee for 2025 and, if applicable, to make the payment.
This is a relatively new obligation introduced to implement the 2022 EU Guidelines on State aid for climate, environmental protection and energy (C/2022/481). Industrial consumers are required to comply with this obligation for the first time in 2026, in respect of the 2025 reporting year.
As this is a new requirement, many technical questions have arisen. Industrial consumers are seeking clarification on how to calculate the equalisation fee and determine the amount payable for 2025.
1. When does the obligation to pay the equalisation fee arise?
Pursuant to Article 53a(1) of the Renewable Energy Sources Act (the “RES Act”), where, in relation to electricity purchased for an industrial consumer’s own use and consumed for its own needs, the net cost of purchasing guarantees of origin submitted to the President of the Energy Regulatory Office (URE) for redemption, increased by the total amount of the substitution fee, the RES fee, and the cogeneration fee, is less than EUR 0.5 per MWh of electricity forming the basis for calculating the RES fee and the cogeneration fee, the industrial consumer is required to pay the equalisation fee.
The method for calculating the equalisation fee is based on the statutory formula set out in Article 53a(4) of the RES Act, which specifies each component in detail.
In simplified terms, the calculation requires adding together:
- the net cost of purchasing guarantees of origin submitted for redemption;
- the substitution fee paid;
- the RES fee; and
- the cogeneration fee.
Only if the total amount calculated is below the equivalent of EUR 0.5 per MWh of electricity does the obligation to pay the equalisation fee arise.
2. Deadline and payment of the equalisation fee
The equalisation fee for 2025 must be paid by 30 June 2026.
This obligation applies to entities that declared industrial consumer status for 2025.
Once calculated, the fee should be paid directly into the bank account of the National Fund for Environmental Protection and Water Management (NFOŚiGW) indicated on the Fund’s website.
3. Reporting obligations of industrial consumers
In addition to calculating and paying the equalisation fee, industrial consumers must also report compliance with this obligation to the President of URE.
By 31 July 2026, industrial consumers are required to submit the information referred to in Article 54 of the RES Act, including:
- the amount of the equalisation fee paid; and
- proof of payment.
- The submission should include:
- information on, among other things, the amount of electricity purchased for own use, fulfilment of the conditions for benefiting from available relief schemes, the amount of state aid received, and the amount of the equalisation fee paid;
- a declaration confirming the accuracy of the submitted information;
- a breakdown of the data used to calculate the equalisation fee; and
- an auditor’s opinion confirming the PKD code corresponding to the industrial consumer’s principal business activity in 2025.
The President of URE has published the official reporting form for industrial consumers for 2025. According to the URE announcement, the following documents should also be attached, where applicable:
- evidence of payment of substitution fees;
- proof of payment of the equalisation fee;
- certified copies of information received from the electricity supplier and the network operator; and
- the financial statements for 2025.
The reporting template is available at:
https://www.ure.gov.pl/pl/urzad/informacje-ogolne/komunikaty-prezesa-ure/13320,Komunikat.html
4. Common questions and practical issues
Many industrial consumers assume that being included in the register of industrial consumers automatically means they are required to pay the equalisation fee. In practice, this is not the case.
Inclusion in the register merely creates an obligation to determine whether the fee is payable. If the total of the relevant costs reaches or exceeds the threshold of EUR 0.5/MWh, no equalisation fee is due.
Another common question concerns whether a report must be submitted where no equalisation fee is payable, i.e. where the calculated amount is PLN 0.
Although the legislation does not expressly address this issue, the wording of the reporting provisions suggests that industrial consumers should also report where the calculated equalisation fee is zero.
Industrial consumers also frequently ask where to obtain the data required for the calculation, including:
- the cost of guarantees of origin submitted for redemption;
- the RES fee; and
- the cogeneration fee.
The RES fee and the cogeneration fee should be determined based on electricity distribution invoices or comprehensive electricity invoices for 2025.
The cost of redeemed guarantees of origin should be obtained from the information provided by the electricity supplier or, where the consumer fulfils the obligation independently, from its own records relating to the purchase and redemption of guarantees of origin.
5. Summary
Before 30 June 2026, every industrial consumer should in particular:
- determine the volume of electricity subject to settlement;
- obtain information from electricity suppliers and distribution system operators regarding the RES fee, the cogeneration fee, and the cost of redeemed guarantees of origin, or determine this information independently where applicable;
- calculate the equalisation fee in accordance with the formula set out in Article 53a(4) of the RES Act; and
- where the obligation arises, pay the equalisation fee into the bank account of the National Fund for Environmental Protection and Water Management (NFOŚiGW).
Given the short period between receiving part of the information necessary to calculate the equalisation fee and the payment deadline, it is essential to carefully verify the accuracy of all underlying data. The figures reported to the President of URE will be subject to review and verification for correctness.
