Support scheme for energy-intensive industries in relation to natural gas and electricity prices

16 August 2023 | Knowledge, News, The Right Focus

August of this year will see the launch of a support scheme for energy-intensive industrial enterprises. The scheme has a budget of PLN 5.5 billion, and participating enterprises can receive support of up to EUR 40 million.

Enterprises eligible to apply for a contribution to electricity purchase costs

To be eligible for the scheme, energy-intensive industrial enterprises operating in Poland should meet two basic conditions:

  • electricity or natural gas purchase costs in 2021 amounting to at least 3% of the value of sold production,
  • in the last completed financial year, core activity (accounting for at least 50% of revenues) in at least one of the PKD sub-classes included in sections “B” (mining and quarrying) or “C” (manufacturing).

Amount and conditions of aid

The scheme provides for both basic and enhanced support.

Basic support will be available to energy-intensive industrial enterprises whose core activity is included in catalogue “B” or “C” of the PKD code classification and whose electricity and natural gas costs in 2021 amounted to at least 3% of the value of sold production.

The value of sold production should be understood as the revenue generated from the sale of own products, works and services (excluding VAT) minus excise duty and plus subsidies received for the product. This does not include the value of sold products and services which were not produced by an enterprise but were purchased from external suppliers for resale.

The amount of support will be 50% of eligible costs, up to a maximum of EUR 4 million, calculated in total for all related entities registered in Poland.

Enhanced support will be available to enterprises also meeting the following additional conditions:

  • operating predominantly in sectors identified by the European Commission as particularly vulnerable to loss of competitiveness (e.g. mining, quarrying, energy-intensive manufacturing),
  • recording negative EBITDAs or a 40% decrease in EBITDA in 2023 compared to 2021,
  • submitting an energy efficiency plan by the end of Q1 2024, the implementation costs of which amount to at least 30% of the aid received.

Restrictions and exemptions

Enterprises entitled (during the period applied for) to purchase electricity at a fixed maximum price under the Act of 27 October 2022 on emergency measures to limit the level of electricity prices and to provide support to certain consumers in 2023 will be able to apply for support only for natural gas purchase costs. Support will not be available to enterprises that are in arrears with the payment of taxes that constitute state budget revenue and social security contributions, as well as to enterprises that are subject to sanctions imposed in connection with Russia’s aggression against Ukraine.

Application deadline and procedure

The application deadline will be 14 days. Applications will be submitted electronically in two rounds (in August and February 2024) via the National Fund for Environmental Protection and Water Management (NFOŚiGW) website. The funds will be disbursed within two months of the launch of the call in two rounds: in the form of a refund for the 1st and 2nd half of 2023 and, in the case of enhanced support, in the form of an advance for the whole of 2023.

Any questions? Contact the authors

Wojciech Wrochna

Jacek Kozikowski

Aleksandra Pinkas

Latest Knowledge

Announcement of Income Tax Reform

On 19 August, during a press conference, the Prime Minister announced a package of tax changes planned for next year. According to the announcement, the reform is intended, on the one hand, to ease the burden on the middle class and, on the other, to shift a greater fiscal burden onto the wealthiest individuals and the largest companies. We take a look at the proposals included in the announced package and explain what they might mean for taxpayers.

Family foundations and the tax authorities: what draft bill UD447 proposes and why this is not the end of the troubles

Family foundations were intended to provide entrepreneurs with a stable framework for intergenerational wealth management. Yet not even four years have passed since the first such foundations were established, and the rules governing their taxation are set to be changed once again. This is because the scale of interest and the practical problems uncovered have overwhelmed the drafters of the legislation, as best illustrated by the figures – 927 applications for individual tax rulings and 77 opinions issued from the Head of the National Revenue Administration. This does not, however, mean that family foundations are being used on a massive scale for aggressive tax optimisation. A significant proportion of the queries concerned simply how to correctly apply the complex regulations.

NIS2 and the National Cybersecurity System Act in transport: what you need to do before October 2026

The amended Act on the National Cybersecurity System (UKSC) has been in force since 3 April 2026. For transport sector undertakings, this means a specific compliance timeline, including an obligation to register with the National Cybersecurity System (KSC) registry by 3 October 2026. Failure to do so may result in substantial financial penalties, coupled with the risk of personal liability for senior management. Not every undertaking, however, automatically falls within the scope of the new regime. Read on to find out whether your organisation is affected and what you need to do before the deadline for preparation.

Family foundations: the government has done the maths and presented the bill

Three years. That’s how long we’ve been waiting for what the Council of Ministers had seen in the data from the outset – and has now disclosed in its review of the Family Foundation Act. The document not only diagnoses the problems, but also previews substantial changes to rules that founders and their advisers treated as settled and stable. And therein lies a problem that goes far beyond tax matters. If the rules of the game are changed while the game is being played, there can be neither planning stability nor trust in the law. It is no coincidence that one of the greatest concerns among entrepreneurs considering setting up a foundation is not the level of taxation, but the stability of the legal framework – which today is once again being called into question.

What the new swiss franc act means for banks

We now have a new Act on Special Measures for the Adjudication of Cases Concerning Loan Agreements Denominated in or Indexed to the Swiss Franc. The provisions come into force 14 days after publication. So now is a good time to look at what lies ahead and what banks should be doing today.

New draft Pay Transparency Act – what has changed since December 2025?

A second version of the draft act on strengthening the application of the right to equal pay for equal work or work of equal value between men and women has now been published. It refines procedures and deadlines and introduces a new supervisory body. We have already discussed the changes affecting the recruitment stage and the three pillars of the forthcoming pay transparency framework, noting that Poland will miss the EU transposition deadline of 7 June 2026. Now, we take a closer look at the further changes, new developments and risks that have emerged in the latest, April version of the draft.

Payment Services Regulation (PSR) – between consumer protection and due diligence

The draft Payment Services Regulation (PSR) is one of the most significant elements of the reform of the EU legal framework for payment services. Its principal aim is to enhance the security of cashless transactions and to reduce the scale of financial fraud, in particular that arising from the growth of digital channels. At the same time, the new rules are intended to introduce a liability model that will not result in risk being transferred entirely to financial institutions, whilst retaining an important role for independent due diligence on the part of the user.

Energy deregulation – key changes for businesses and energy consumers

The President has now signed the Energy Deregulation Act (UDER92). The new provisions cover both the relationships between energy undertakings and consumers, and matters relating to investment, district heating, and the administrative obligations of energy market participants. The Act introduces changes in the areas of billing, communication with consumers, grid connection, and the operations of undertakings in the energy and district heating sectors. We set out the key points to note.

Banking sector overview | Banking today and tomorrow | July 2026

Under the draft legislation, banks will be required to offer existing borrowers a switch from WIBOR-based to POLSTR-based interest rates, a mechanism intended to speed up the voluntary transition of financial instruments to the new benchmark. The banking sector has responded positively to the proposal, according to Tadeusz Białek, President of the Polish Bank Association.