Knowledge

End of 'big enterprise' era: new EU audit thresholds will change Polish business

Konrad Kuczerski
-
Senior Consultant
04
.
02
.
2026

Did you know that the definition of a company obliged to perform an energy audit is just going through a revolution? Until now, what mattered was whether you were a “big entrepreneur”. What matters now is how much energy you actually use.

What does this mean for your business? The upcoming amendment to the Energy Efficiency Act significantly changes the requirements in the field of energy audit. Here are the key facts:

Threshold 10 TJ — 85 TJ: If your average annual consumption of the last 3 years falls within this range, the obligation to carry out an energy audit every 4 years (covering at least 90% of the consumption of all energy utilities) will be maintained. Companies that already decide to implement an energy management system in accordance with ISO 50001 can be exempted from the obligation to carry out energy audits.

Above 85 TJ (approx. 23.6 GWh): By October 11, 2027, you must implement and certify an energy management system that complies with the standard ISO 50001.

Why is it important NOW? The implementation of an energy management system in accordance with ISO 50001 requires several months of work, including: detailed study of documentation, development of energy policy, identification of risks and opportunities of energy management, determination of baseline and indicators, and monitoring and data collection.

Our comment: The new regulations aim to ensure that audits and management systems go where the potential for optimization is greatest. For many companies, this is a good opportunity to integrate energy management into their operational strategy, which directly translates into lower costs and better business performance.

Our ISO 50001 services

ISO 50001 allows you to strategically manage the energy consumption of an enterprise. We help businesses implement effective solutions in this area in accordance with the latest EU regulations.

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