Polish micro, small and medium-sized enterprises that benefited from frozen electricity prices in the second half of 2024 have until June 30, 2026, to submit a special declaration. Failing to do so means losing the preferential rate and having to pay back the difference – potentially thousands of zlotys.
The obligation concerns businesses that used the legally capped price of 693 PLN per MWh (0.693 PLN per kWh) between July 1 and December 31, 2024. The mechanism was introduced to shield firms from high contract prices signed during the energy crisis, which often reached 900-1200 PLN per MWh or more. The difference could amount to 20-50 groszy per kilowatt-hour, translating into significant savings for companies.
However, the Polish government classified the discounted rate as state aid or de minimis aid, requiring formal post-factum clearance. That is why every eligible entrepreneur must submit the so-called „Information on public aid / de minimis aid” to their electricity seller by June 30, 2026. The form, prepared by the Ministry of Climate and Environment, details the amount of aid received and confirms the company met the conditions.
The price of missing the deadline
Contrary to what many entrepreneurs expected, failing to file the document does not trigger an administrative fine – but it leads to a far more painful consequence: losing the preferential price entirely. The seller is then entitled to recalculate bills for the entire second half of 2024 based on the commercial contract rate, which was often much higher. Some energy companies also warn that they may charge statutory interest on the outstanding amounts.
– „The absence of the document does not result in an administrative fine, but in the loss of the right to the preferential energy price” – said a representative of the Ministry of Climate and Environment.
– „This is one of those rare cases where a seemingly technical form can generate very tangible financial consequences” – added an energy market advisor.
How to submit the required document
The declaration must be sent to the electricity seller with whom the company had a contract in the second half of 2024 – for example, Enea, Energa, PGE, Tauron, or another supplier. If the entrepreneur changed providers during that period, they should check which entity applied the capped price. The form includes fields to specify the amount of aid, the applicable limit, and the company’s identification data. It can also be used to correct previously submitted documents if errors were made.
For small and medium enterprises, the preferential rate qualifies as de minimis aid, which counts toward the EU-wide ceiling of 300,000 euros over three years per single undertaking. Companies that simultaneously benefited from other de minimis programmes (grants, subsidies, tax reliefs) must ensure they do not exceed this threshold. If they do, the energy company may demand repayment of the excess aid.
The deadline has been extended twice – originally set for February 2025, then moved to June 2025, and finally to June 30, 2026 – reflecting the scale of confusion among businesses. Many entrepreneurs used the frozen price automatically, unaware that it constituted state aid requiring later settlement. After June 30, no further corrections or late submissions will be possible, and the preferential rate for the second half of 2024 will be definitively lost.
Źródło: WNP.PL, Fot. Longfin Media / Shutterstock
