Starting from the beginning of 2025, the price freeze mechanism for electricity for micro, small, and medium-sized businesses is no longer in effect. Most business owners are likely aware of this change. However, very few of those who benefited from this form of assistance in 2024 realize the obligations that come with it. Moreover, they are unaware of the potential sanctions for failing to comply. If businesses fail to submit the required declaration, they will have to return the saved funds, calculated as the difference between the maximum price and the price resulting from the agreement with the energy supplier, along with interest. Will the government manage to change these regulations? wonders lawyer Rafał Tulej from the law firm Causa Finita Szczepanek i Wspólnicy Sp.K.
Penalties for Companies for Missing Declarations
Under the law passed on November 27, 2024, which came into effect on December 12, 2024, businesses are required to submit information about the assistance they received. The information about using lower electricity prices, following a specific template, must be submitted to the energy supplier providing the assistance.
This information can be submitted either in paper or electronic form. It covers the period from July 1, 2024, to December 31, 2024, and the data submitted will allow the verification of the basis for granting public assistance, including de minimis aid. However, the law stipulates that this obligation must be fulfilled within a very short period—by February 28, 2025, at the latest, comments lawyer Rafał Tulej from the law firm Causa Finita Szczepanek i Wspólnicy Sp.K.
Despite this, the legislator did not hesitate to introduce appropriate financial sanctions for failing to submit the required information on time. Meanwhile, as pointed out by the Ombudsman for Small and Medium Enterprises, most business owners who benefited from the aid are still unaware of the existence of this obligation.
A business that purchased electricity at the maximum price in the second half of 2024 and fails to submit the required information on time will be required to return the specified amount. This amount will be the difference between the maximum price and the price outlined in the agreement with the supplier, plus interest. The same penalty will apply in the case of not correcting mistakes, clerical errors, or formal deficiencies in the submitted information by the deadline, adds lawyer Rafał Tulej from Causa Finita Szczepanek i Wspólnicy Sp.K.
In the second half of 2024, the maximum electricity price for businesses was PLN 693 per MWh (excluding VAT and excise duty). Contractual prices depended on various factors and were generally higher than the maximum price. For instance, for households, the prices for electricity sales alone in the officially approved tariffs in 2024 were around PLN 740 per MWh (excluding VAT and excise duty). These prices applied to a more protected group of entities and did not include the costs of energy delivery. Despite this, they were higher than the maximum prices for businesses.
Will the Government Manage to Change the Regulations?
Ultimately, the legislator concluded that the designated deadline might be too short. The issue was resolved in the typical manner—by adding a new provision to another government draft bill, which has already reached the Sejm. The new deadline for submitting information is set for June 30, 2025.
However, the open question remains whether this provision will be passed and come into effect by the end of February 2025. The draft is currently only at the first reading stage. It is safer to assume that the original deadline and the associated penalties for missing it will remain in effect until the end of the month. The legislator may attempt to make further changes afterward, potentially only increasing the confusion… concludes lawyer Rafał Tulej from Causa Finita Szczepanek i Wspólnicy Sp.K.
Source: https://ceo.com.pl/firmy-zaplaca-kare-za-brak-oswiadczenia-o-cenach-energii-termin-sie-zbliza-37552
