Mandatory Energy Certificates and Heating System Inspections: What You Need to Know a Year In

In order to promote energy-efficient construction and enhance public awareness about energy-saving possibilities in buildings, the Energy Certificate Law came into effect on April 28, 2023. This legislation mandates that owners of all buildings constructed after 2009, as well as those built before 2009 intended for sale or rent, must possess an energy certificate. Notably, owners of pre-2009 buildings used exclusively for private purposes are exempt but must obtain a certificate if they decide to sell or rent their property.

The energy certificate serves as a crucial document for those involved in property transactions, offering insights into the approximate annual energy demand and related maintenance costs. The Ministry of Development and Technology emphasizes the significance of this initiative in fostering energy-efficient practices in the construction sector.

To obtain an energy certificate, property owners must prepare an energy report, a task entrusted to individuals with appropriate construction qualifications or specialized audit companies. The cost of obtaining the certificate typically ranges from PLN 500 to PLN 800, with larger houses in major cities potentially incurring fees of PLN 1,000 or more.

In addition to the energy certificate, the legislation also introduced cyclical inspections for heating systems, varying in frequency based on the heat source’s power and the fuel it uses. Boilers fired with liquid or solid fuel exceeding 100 kW require inspection every two years, while gas-heated boilers exceeding 100 kW face inspection every four years. The inspections aim to ensure the safety and efficiency of heating systems.

Failure to possess an energy certificate may result in penalties, with fines reaching up to PLN 5,000. Property owners are urged to comply with these regulations, not only to avoid financial consequences but also to contribute to the broader goal of fostering sustainable and energy-efficient building practices in the country. As we approach the one-year mark since the implementation of the Energy Certificate Law, it remains crucial for property owners to be informed and proactive in meeting these regulatory requirements.

Investment Outlook and Business Perspective

Poland remains one of the most attractive investment destinations in the European Union. With GDP exceeding EUR 650 billion, Poland is the sixth largest economy in the EU and the largest in Central and Eastern Europe. The country has maintained positive economic growth for over three decades, including through multiple global crises.

Foreign direct investment in Poland continues to grow, driven by the country’s strategic location, skilled workforce, EU membership, competitive costs, and improving infrastructure. Key sectors attracting investment include manufacturing, technology, business services, logistics, and financial services.

For investors considering entry into the Polish market, proper structuring of the investment vehicle is crucial. The choice between a sp. z o.o. (LLC), S.A. (joint-stock company), branch office, or joint venture depends on the investment size, sector, tax considerations, and long-term strategic objectives. Professional advisory can help optimize the structure from both operational and tax perspectives.

If you are doing business in Poland or considering entering the Polish market, Zalewski Consulting can help. Learn more about our VAT and tax advisory, or contact us for a free consultation.