Energy Weekly Publications #04 Licence Fee

23 January 2023

As a reminder, 15 April is the last day for calculating and paying the licence fee as well as sending the relevant forms to the President of the ERO.

The provisions of the Energy Law impose an obligation on licensed energy companies to pay an annual fee to the state budget, counted as a cost of their operations.

The amount of the licence fee depends, in general, on the volume of revenue from the licensed activity, but it cannot be lower than PLN 1,000 and higher than PLN 2,500,000. It is a product of the revenue of the energy company obtained from the sale of goods or services covered by the licence, (in a given calendar year) and a factor, determined by the Council of Ministers by way of a regulation. The obligation to pay the fee arises on the last day of the calendar year in which the enterprise achieved revenue from licensed activities greater than or equal to zero.

The licence fee factor mentioned above depends on the type of licensed activity. It is currently at the level of 0.0003 or 0.0005.

Licensed activities associated with the obligation to pay a licence fee include, inter alia, the generation, transmission, distribution and trading of heat, the generation, storage, transmission, distribution and trading of electricity, the transmission, distribution and trading of gaseous fuels, or the trading, transmission and storage of liquid fuels.

The President of the ERO publishes annually on the Office’s website the relevant template form. It should be completed and sent together with a confirmation of fee payment to the address of the Energy Regulatory Office in Warsaw.

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Marek Grzywacz, Ph.D., Counsel