For some time now, we have been observing increased activity on the part of electricity sellers who are sending their customers information about adjustments to invoices for electricity sold. The adjustment applies to customers who, in the second half of 2024, benefited from de minimis public aid in the form of a reduction in the purchase price of electricity to the statutory maximum price, but did not provide their supplier with information about the public aid within the statutory deadline, i.e., by June 30, 2025.
Under the support mechanism, businesses could take advantage of maximum electricity prices, but in order to retain their right to the aid, they had to submit an “Aid Information Form” to their electricity supplier by June 30, 2025. Eligible customers who did not submit the form, or who fulfilled their obligation on time but submitted a form that contained errors or required completion, received requests from their electricity sellers to return the subsidy, which in practice meant that the seller corrected the invoices for the second half of 2024. Furthermore, in accordance with the regulations, statutory interest calculated from the date of the original settlement may be added to the amounts to be returned.
Importantly, requests for repayment of subsidies received are sent not only to recipients who have failed to comply with their obligations in full, but also to those who submitted the required form on time and then received a request to correct it, which they failed to do. It should be noted that some eligible recipients were not aware that they were receiving subsidies and what the rules of the aid were, and only learned about the terms of the program from the electricity supplier’s request for repayment.
In response to reports from eligible customers who feel aggrieved by the actions of electricity suppliers, the legislator decided to amend the law and extend the deadline for fulfilling statutory obligations, which should avoid the consequences of having to return the funds.
On November 28, 2025, a draft bill was submitted to the Sejm to amend the laws in order to improve the support mechanisms for electricity and heat consumers. The draft bill will introduce a key change for entities in the SME sector.
Article 2 of the amendment provides for an extension of the deadline for energy consumers who took advantage of maximum electricity prices in the second half of 2024 but failed to submit the relevant information about the de minimis aid received to their electricity supplier within the statutory deadline.
Under the existing regulations, this deadline expired on June 30 of this year. However, the new regulations will extend this deadline until June 30, 2026.
In addition, the amendment allows customers who submitted the required information before the date of its entry into force to correct it, in particular to remove errors, correct clerical or accounting mistakes, and fill in any formal deficiencies. The deadline for introducing such changes is also set for June 30, 2026.
In view of the announced extension of the deadlines for fulfilling the statutory obligation and retaining the right to public aid, we recommend that you withhold payment of corrective invoices until the amendment comes into force, which will extend the deadlines for submitting the aid application form.
What if the recipient has already paid the corrected invoices? According to the amendment, the electricity seller is obliged to re-correct such a settlement within 30 days from the date of receipt by the electricity seller of correct information about the aid, i.e., to return the funds received. The seller may not therefore credit the amounts received towards future settlements.
The bill is awaiting the signature of the President of Poland.
