Energy Newsletter. Offshore Act signed by the President

On 4 November 2025, President Karol Nawrocki signed an amendment to the Act on the Promotion of Energy from Offshore Wind Farms and Certain Other Acts (the so-called Offshore Act). This Act was described in detail in the October edition of Newsletter no. 3/2025.

The first Polish offshore auction has been scheduled by the President of the Energy Regulatory Office for 17 December 2025. The amendment to the so-called offshore act, already published in the Journal of Laws, is conducive to the conduct and resolution of the auction.

In addition, the President's signing of the offshore act increases the likelihood that Poland will achieve its energy policy goals by 2040.

Ustawa z dnia 9 października 2025 r. o zmianie ustawy o promowaniu wytwarzania energii elektrycznej w morskich farmach wiatrowych oraz niektórych innych ustaw

On 17 October 2025, Regulation (EU) 2025/2083 of the European Parliament and of the Council of 8 October 2025 amending Regulation (EU) 2023/956 as regards the simplification and strengthening of the border carbon adjustment mechanism (OJ EU L 2025.2083) (hereinafter referred to as the ‘CBAM Regulation’ and the ‘Amending Regulation,’ respectively).

The aim of this change is both to simplify and strengthen the functioning of the CBAM system before its full implementation on 1 January 2026. The amended provisions primarily provide for an exemption from the obligation to account for emissions for imported goods covered by CBAM whose total net weight does not exceed the so-called uniform weight threshold of 50 tonnes per year, as well as an exemption from the obligation to hold, during the target period (from 1 January 2026) for the import of goods covered by the CBAM, provided that the application for such status is submitted by the deadline of 31 March 2026.

The deadline for submitting CBAM declarations and transferring certificates for cancellation has been moved to 30 September each year, with this obligation applying for the first time to authorised declarants in 2027 for the year 2026. The sale of CBAM certificates by Member States will commence on 1 February 2027, and the repurchase of surplus certificates by the Commission will be possible until 31 October of each year in which they were surrendered.

The CBAM amendment introduces stricter penalties – failure to surrender the required number of allowances by 30 September will result in a financial penalty for each missing allowance, in accordance with Directive 2003/87/EC. In addition, exceeding the mass threshold without proper authorisation results in a penalty calculated on the total emissions from imports, although in the case of an excess of less than 10% or pending a decision on the status of the notifier, the penalty may be reduced.

On 5 November 2025, the environment ministers of the EU Member States decided to set a new climate target for 2040.

The plan aims to reduce greenhouse gas emissions by 90 per cent compared to 1990 levels. The new climate target is intended to supplement existing legislation, which stipulates a 55 per cent reduction in emissions by 2030 and the achievement of climate neutrality by 2050.

Poland voted against the new regulations as well as voted to postpone the entry into force of the EU-ETS2 system (i.e. the emissions trading mechanism for transport and the buildings sector) by one year, until 1 January 2028.

According to the original plans, the ETS2 system was to enter into force in 2027. However, due to numerous requests for protection against a sharp increase in heating and fuel costs for citizens, mainly from Poland, the Parliament supported the Member States' request to postpone the introduction of the system by one year. Poland continues to maintain its previous request to delay the launch of this solution by another two years, until 2030.

The share of international reduction units is also to be changed. At Poland's request, their share in achieving the climate target has been increased from three to five per cent. This was one of Poland's main demands, considered an important flexibility measure that will allow Member States to reduce the costs of achieving the climate target, given that international reduction units are significantly cheaper than EU ETS units. 

The final shape of the regulations will be adopted after negotiations between the EU Council representing the Member States and the European Parliament.

On 13 November 2025, with 382 votes in favour, 249 against, and 13 abstentions, the EU Parliament adopted its negotiating position on simplified sustainability reporting and corporate due diligence obligations.

The most important change is a significant increase in company size thresholds for both reporting and due diligence obligations. According to the new proposal:

• CSRD: The obligation to report on sustainability will apply only to companies employing at least 1,750 people and achieving €450 million in annual net turnover. This is a significant narrowing of scope compared to the original version.
• CSDDD: Due diligence obligations will apply exclusively to very large companies – those with more than 5,000 employees and €1.5 billion in net turnover.

Additionally, the scope of due diligence obligations has been essentially limited to direct business partners, the obligation to develop climate transition plans has been removed, and civil liability is now limited only to cases of gross negligence or intentional misconduct.

The European Parliament has also supported the creation of a digital portal for businesses, which will provide free access to templates, guidelines, and information on all EU reporting requirements, complementing the European Single Access Point.

The position of the European Parliament marks a clear shift towards simplification and deregulation of EU reporting and due diligence obligations. Negotiations with Member States, aimed at finalising the regulations began on 18 November, with the intention to reach an agreement by the end of 2025.

The government legislative work schedule has included information about the draft amendment to the Renewable Energy Sources Act and certain other acts (UD332). The proposed changes aim to increase the share of renewable energy sources (RES) in the national energy mix, develop the biogas and biomethane market, and simplify procedures for investors, prosumers, and energy cooperatives.

One of the most important solutions is the introduction of a dedicated auction system for biomethane in installations with a capacity above 1 MW, which is expected to accelerate the development of this market segment. The amendment also provides for the simplification of rules for the construction of direct pipelines for biogas and biomethane and precise settlement rules with operators. The liberalization of the auction system for biogas and biomass (lowering the minimum offer realization threshold from 85% to 65%) is intended to increase the attractiveness of investments in these technologies.

The project also includes a range of facilitation measures for onshore wind energy, including the possibility of locating wind farms based on an integrated investment plan and the unification of social consultation rules. For prosumers and energy cooperatives, simplified procedures are provided, new rules for summing the power of micro-installations and energy storage (which will allow for greater self-consumption), as well as a fuller and more transparent presentation of data on invoices.

An important change is also the increase in the purchase price of energy in the operational (continuation) system to 100% of the reference price and increased support for modernized installations. The amendment expands the definition of RES installations to include heat and cold storage, which aligns with the trend of sectoral integration and increases the flexibility of solutions for housing communities and cooperatives.

Project UD332 responds to the demands of the industry and local government environments, organizes regulations, removes unnecessary administrative barriers, and creates more predictable conditions for the development of distributed energy. The changes are particularly significant for energy cooperatives – they clarify procedures, reduce reporting obligations, and open new opportunities for local energy communities, both in rural and urban areas.

On 31 October 2025, a draft amendment to the Act on the Functioning of Hard Coal Mining (print no. 1880) was submitted to the Polish Parliament. This Act was described in detail in the August edition of Newsletter 2/2025. The draft regulates the process of phasing out mining, strengthens protections for employees, and introduces new rules for the liquidation of mines and the transfer of assets, with a view to developing post-mining areas.

A key element is the support instruments for employees who decide to leave the sector. Persons employed in mines on the date of entry into force of the Act who meet specific criteria for length of service and entitlements will be able to take advantage of special leave: mining leave (for underground workers, up to 5 years before becoming eligible for retirement) and leave for coal processing workers (up to 4 years before eligibility). In both cases, remuneration amounting to 80% of the remuneration calculated as for annual leave is payable. A one-off, tax-free severance payment of PLN 170,000 net is also provided for.

The liquidation of mines is to be carried out directly by mining companies (instead of SRK). The financing of liquidation works is planned in the following sequence: funds accumulated in the mine liquidation fund, then other own funds, and when these are exhausted — budget subsidies or funds from capital increases through treasury securities. The scope includes, among other things, securing neighbouring mines against water, gas and fire hazards, repairing damage, reclaiming land and managing the assets of the liquidated plants.

The draft introduces mechanisms for free transfers: of entire plants or parts thereof between mining companies, as well as donations of assets (real estate and movable property) to local government units and state legal entities for public purposes, stimulating economic activity and infrastructure (including the construction, expansion or maintenance of drainage systems for closed mines), in compliance with the principles of state aid and real estate management. According to the draft, the act is to enter into force on 1 January 2026. The next stages of work will be crucial for the practical implementation of the proposed solutions.

According to the new draft, the act is to enter into force on 1 January 2026, rather than after a 14-day vacatio legis period.

Druk nr 1880 - Sejm Rzeczypospolitej Polskiej

The government has prepared a draft amendment to the Energy Law and the Renewable Energy Sources Act (UD284), which introduces key changes for the electricity and natural gas market and settlements for renewable energy producers. The new regulations are intended to improve market liquidity and transparency, as well as solve the problem of financial losses incurred by renewable energy producers resulting from non-market reallocation.

Exchange obligation for electricity and natural gas – return and increase

The draft provides for the reinstatement of the obligation to sell 80% of the electricity generated by obligated entities on the Polish Power Exchange or platforms operated by nominated energy market operators (NEMOs). The aim is to increase market transparency, reduce intra-group contracts and improve access to energy for all market participants. The current abolition of the obligation in 2022 has led to a decline in trading on the exchange and reduced competition, which has resulted in opaque pricing and difficulties in concluding contracts for smaller consumers.

Several exemptions from the exchange obligation are provided for, including for energy:

• supplied directly to the end consumer,
• generated from renewable energy sources in units up to 10 MW,
• generated in units other than renewable energy sources up to 50 MW,
• from high-efficiency cogeneration,
• used for own needs,
• necessary for the performance of tasks by electricity system operators,
• supplied under PPAs registered with the Energy Regulatory Office (excluding intra-group transactions).

Similarly, the exchange obligation for high-methane natural gas will be increased from the current 55% to 85%. This is intended to increase the liquidity of the wholesale gas market, improve competitiveness and reduce prices for end users, especially energy-intensive industries.

Redispatching of renewable energy sources – protection for producers with PPA’s

The amendment resolves the issue of losses incurred by renewable energy producers who have concluded PPAs (Power Purchase Agreements), especially so-called (pay as produced). Under the current legal framework, when a transmission or distribution system operator issues an order to reduce production (non-market reallocation), the producer does not receive remuneration for the energy not produced, which means a loss and the risk of non-performance of the contract.

The draft provides that in the event of such an order, the settlement between the parties will take into account both the energy produced and recorded by the metering devices and the energy that could have been produced if the reallocation had not taken place. Detailed rules for calculating the volume of unproduced energy are to be specified in the transmission and distribution network operation and maintenance instructions (IRiESP and IRiESD). The costs resulting from taking into account unproduced energy will be borne by the system operator who issued the redispatching order.

The new solutions are intended to ensure greater stability and predictability of settlements for RES producers and increase the attractiveness of long-term PPAs, supporting the development of green energy in Poland.

The draft was prepared by the Ministry of Energy and is planned to be adopted by the Council of Ministers in the fourth quarter of 2025.

Projekt

The government continues its deregulatory measures around spatial planning, responding to the needs of local governments and investors. According to the amending act of 26 September 2025 bill, which will come into force on 27 November, municipalities will be able to issue decisions on the location of public purpose investments even after the expiry of the study of conditions and directions of spatial development and before the entry into force of the municipality's general plan.

The amendment is a response to the practical difficulties faced by local governments in the transition period between the expiry of the existing study and the adoption of the general plan. Until now, after the study expired, municipalities could not issue location decisions, which threatened to paralyse investment and halt the implementation of key infrastructure projects – from schools and roads to water and energy supply networks and public facilities.

The Act introduces a solution that will maintain investment continuity and enable municipalities to continue to meet the needs of local communities. In practice, this means that even during the ‘study-free’ period, until the general plan comes into force, decisions on the location of public purpose investments will be able to be issued on the basis of the new regulations. This is a significant facilitation for local governments that have not yet managed to adopt general plans but want to continue or start investments for the benefit of their residents.

The new regulations are part of a broader spatial planning reform aimed at digitising and simplifying procedures, as well as increasing the flexibility and efficiency of the administration. These changes are intended to ensure the smooth implementation of public investments and better adapt the regulations to the real needs of municipalities and their residents.

Ustawa z dnia 26 września 2025 r. zmieniająca ustawę o zmianie ustawy o planowaniu i zagospodarowaniu przestrzennym oraz niektórych innych ustaw

On 5 November 2025, the Parliament has passed also another amendment to the Act on Spatial Planning and Development and certain other acts, aimed at accelerating and simplifying planning procedures in municipalities. The new regulations are primarily intended to streamline the ongoing work on drawing up general municipal plans, eliminating administrative barriers and responding to the real needs of local governments.

One of the key changes is the introduction of a system whereby the draft general plan is only reviewed by the relevant authorities and institutions, without the need to obtain approvals at this stage. This solution is intended to shorten the time needed to prepare planning documents and increase the efficiency of the process, allowing for a faster response to the expectations of residents and investors.

However, the most important change concerns the validity period of issued decisions on development conditions. The 2023 amendment to the Spatial Planning and Development Act introduced a change whereby, from 1 January 2026, decisions on development conditions will be time-limited and will expire 5 years after the date on which they became final. According to the wording of the Act adopted in November 2025, decisions on building conditions that became final before 1 January 2026, or that were issued in cases initiated before 16 October 2025, will be valid indefinitely.

The bill is currently awaiting the President's signature.

Druk nr 1839 - Sejm Rzeczypospolitej Polskiej

The government bill published on 13 November 2025 provides for an extension until 30 June 2026 of the deadline for providing electricity sellers with information on the value of de minimis aid received by micro, small and medium-sized enterprises (SMEs) benefiting from the statutory maximum energy price mechanism in the second half of 2024. This solution is intended to enable entrepreneurs who did not manage to submit the required documents by the original deadline (first 28 February, then 30 June 2025) to avoid the risk of having to return the aid received and to provide them with greater legal certainty in their settlements with energy suppliers.

The change is a response to feedback from businesses, which pointed to difficulties in completing the complex form and ambiguities in the interpretation of the status of a ‘business in difficulty’. In practice, incorrectly submitted declarations resulted in demands for repayment of the difference between the maximum price and the tariff price, which had serious financial consequences for many companies.

The amendment also provides for an adjustment of the settlement dates for Zarządca Rozliczeń S.A. (Settlement Administrator), the institution responsible for paying compensation to energy sellers. The new deadline for submitting a collective settlement of funds to the minister responsible for energy and the COVID-19 Counteraction Fund has been moved from 31 December 2026 to 31 March 2027.

According to the provisions of the draft law, entered the Council of Ministers' agenda on 6 November 2025, the amended regulations are to come into force the day after its announcement. The changes are intended to promote trust in the state and the law, responding to calls from SMEs for simpler procedures and more time to complete formalities. According to the drafters, the new regulations will not only make life easier for entrepreneurs but also streamline the process of accounting for public aid in the energy sector.

In addition, the proposal to amend the Heating Voucher Act contained in the draft provides for the simplification of procedures for municipalities and households – authorities will be able to leave applications for heating vouchers unexamined if there is no appropriate heating system in the municipality or if the price of heat does not exceed the statutory threshold. Adjustments will also be made to the deadlines for publishing heat prices, which is intended to eliminate inconsistencies in the regulations and facilitate settlements in the following year.

The new regulations are to come into force immediately after their announcement, providing entrepreneurs and local governments with greater stability and transparency in the use of support mechanisms on the energy market.

Projekt

The government is focusing on simplifying regulations and increasing the efficiency of waste management administration. At a meeting on 7 November 2025, a draft deregulation bill prepared by the Minister of Climate and Environment was passed, aimed at improving business conditions for companies in the waste industry. The new regulations, which will come into force on 1 December 2025, are intended not only to reduce bureaucracy, but also to support innovation and ensure greater stability for entrepreneurs.

One of the key solutions is to extend to 30 months the period during which installations applying for an integrated permit can test new technologies and innovative solutions with relaxed environmental requirements. At the end of this period, companies will have to comply with the stringent standards resulting from the best available techniques (BAT). This is a response to the revised Industrial Emissions Directive (IED 2.0), which promotes the development of modern and more environmentally friendly waste treatment methods.

The draft also provides for simplification of procedures in marshal's offices. From now on, these institutions will not have to re-verify documents concerning packaging waste recycling if they have already been checked by other authorities. This will reduce duplication of administrative work and speed up service for businesses, which have often struggled with lengthy and repetitive inspections.

Another important change is the six-month extension (i.e. until 30 June 2026) of the possibility to conduct waste management activities based on existing decisions. This solution is aimed at entrepreneurs whose administrative proceedings related to compliance with the new requirements have not yet been completed. Thanks to this, companies will avoid downtime and maintain continuity of operation.

The amendment is part of the government's deregulation efforts to create a more business-friendly environment while maintaining high environmental standards. The new regulations have the potential not only to improve the functioning of the waste industry, but also to contribute to the development of innovative technologies and increase the competitiveness of Polish companies on the European market.

The bill is currently awaiting the President's signature.

Druk nr 1804 - Sejm Rzeczypospolitej Polskiej – a law passed at a meeting which occurred on 7.11

In two judgments issued on 22 October 2025 (ref. nos. I SA/Gd 578/25 and 579/25), the Provincial Administrative Court in Gdańsk ruled on key issues concerning the taxation of power infrastructure with property tax. The court ruled that technical equipment constituting power stations, transformer stations and cable lines cannot be treated as structures subject to property tax in a uniform and schematic manner, but require individual assessment of each element.

Background

Below we present two fundamentally different cases concerning the interpretation of the definition of structures in power infrastructure that were brought before the Provincial Administrative Court in Gdańsk.

In the first case (ref. I SA/Gd 578/25), a company involved in the transmission and distribution of electricity, which owned a power station, challenged the tax authority's decision to impose property tax on the entire infrastructure constituting the station. The problem was that the tax authority considered the entire station, together with all technical equipment (transformers, switchgear, electrical apparatus), to be a structure subject to taxation based on its value. The company argued that the technical equipment forming part of the power station, in particular electrical equipment and control apparatus, did not meet the criteria for the definition of a structure contained in Article 1a(1)(2) of the Act on Local Taxes and Fees, taking into account the amendments introduced on 28 June 2015. The taxpayer's position was opposed by the tax authority, which took the view that the entire station constituted a structure subject to property tax on its full value.

In the second case (ref. no. I SA/Gd 579/25), T. sp. z o.o., a company engaged in the transmission of electricity, was the owner of an extensive power grid infrastructure comprising MV/LV transformer stations and cable lines supplying power to neighbouring municipalities. The tax authority issued property tax decisions for the company, treating the transformer stations and cable lines as separate structures, each with a separate value. The company questioned the correctness of this approach, arguing that transformer stations and cable lines are an integral part of the power grid and cannot be treated as independent objects subject to individual taxation. In addition, the company pointed out the illogicality of this approach from the point of view of infrastructure functioning – these elements function exclusively as a whole, and their separate taxation is unjustified.

In both cases, the tax authority upheld its position, maintaining the view that each identifiable element of the infrastructure constitutes a separate structure and should be taxed as such. Both cases were referred to the Provincial Administrative Court in Gdańsk, where the complainant companies pointed to errors in the interpretation of local tax and fee regulations, particularly at the level of individual assessment of each infrastructure element and failure to take into account the changes in regulations introduced on 28 June 2015.

The court's position

In both judgments, the Provincial Administrative Court in Gdańsk overturned the decisions of the tax authorities, emphasising that the assessment of whether a given facility constitutes a structure requires an individual approach to each element of the infrastructure, in accordance with the legal status in force after 28 June 2015.

The court pointed out that the technical equipment constituting the power station in its current state does not meet the requirements of a structure within the meaning of Article 1a(1)(2) of the Act on Local Taxes and Fees, as amended on 28 June 2015.

An important element of the court's reasoning was to emphasise that it is undisputed that power lines are subject to taxation, but on the basis of Article 3(3a) of the Construction Law, which defines the scope of a linear structure.

At the same time, the Provincial Administrative Court points out that under the legal regime in force after 28 June 2015, the courts do not share the position of the tax authorities, which assume that various devices such as internal switchgear, automation, control systems, high-voltage equipment, transformers, etc. constitute construction equipment within the meaning of Article 3(9) of the Construction Law and Article 1a(1)(2) of the Act on Local Taxes and Fees, which are technically and functionally related to the power grid constituting a structure within the meaning of the Construction Law, listed in category XXVI of structures in the annex to the Construction Law. Therefore, these devices are not subject to property tax as structures.

The court also pointed out that in the case of transformer stations and cable lines, a uniform approach cannot be applied to all elements of the power infrastructure, but a detailed analysis must be carried out in each case in accordance with the current regulations. The provisions of the Act on Local Taxes and Fees, in particular those amended on 28 June 2015, introduced precise definitions of structures and technical equipment. Infrastructure elements must be assessed in terms of their compliance with these provisions under the current legal status.

When assessing whether a given object constitutes a structure, the current regulations should be applied in accordance with the current legal status, taking into account the changes introduced in the definitional regulations. At the same time, the provisions of the Act on Local Taxes and Fees require a precise determination of which infrastructure elements constitute a taxable structure.

Significance of the judgments

The rulings of the Provincial Administrative Court in Gdańsk are of significant importance for energy companies, especially in the context of divergent positions of tax authorities and earlier rulings concerning the classification of elements of power infrastructure as structures. The judgments confirm the need for an individual assessment of each facility in terms of whether it meets the criteria for the definition of a structure contained in Article 1a(1)(2) of the Act of 12 January 1991 on Local Taxes and Fees (hereinafter: u.p.o.l.) in conjunction with Article 3 of the Construction Law.

The judgments confirm a change in the line of administrative court rulings in relation to the position of tax authorities, which, prior to the changes of 28 June 2015, commonly classified all power infrastructure as structures. The court's position is consistent with the guidelines expressed in the judgment of the Supreme Administrative Court of 6 December 2022, ref. no. III FSK 740/22, which also pointed to the need for individual assessment of infrastructure elements.

Practical consequences

Entrepreneurs who were subject to property tax on power stations may challenge the existing decisions of the tax authorities and submit applications for a refund of overpayments, citing the position expressed by the Provincial Administrative Court in Gdańsk. The judgments open the way for the verification of settlements for periods not subject to the statute of limitations, especially in cases where the tax authority treated the entire power station as a single structure without dividing it into structural elements and purely technical equipment, or taxed infrastructure elements in a schematic manner without individual assessment.

Energy companies should review their property tax settlements in relation to power stations, transformer stations and cable lines, taking into account the positions expressed by the Provincial Administrative Court in Gdańsk. The judgments enable taxpayers to raise objections to the decisions of tax authorities and to submit entries to the real estate and building register, taking into account a more favourable approach to each element of the infrastructure.

The Director of National Information issued an individual interpretation stating that the taxpayer's position regarding the assessment of tax consequences in relation to goods and services tax was correct. The interpretation in question constituted a reconsideration of the case, taking into account the judgment of the Provincial Administrative Court in Warsaw of 17 November 2023, ref. no. III SA/Wa 1633/23, and the Supreme Administrative Court in Warsaw of 19 March 2025, ref. no. I FSK 477/24.

Background

A company trading in electricity submitted an interpretation request to the Director of National Tax Information in connection with the entry into force of the Act of 12 September 2025 on heating vouchers and amendments to certain acts to limit electricity prices. This Act provides for a compensation mechanism for electricity sellers obliged to apply a maximum price.

The taxpayer's problem concerned the tax characterisation of compensation paid in connection with the application of the maximum price. The company pointed out that the tax authorities may interpret the compensation as a subsidy, grant or other similar payment referred to in Article 29a(1) of the Goods and Services Tax Act. Such classification would result in an increase in the VAT tax base on the sale of electricity.

The taxpayer argued that the compensation does not constitute a grant or subsidy, but is a compensatory mechanism introduced for the purposes of consumer protection and energy market stabilisation. The taxpayer pointed out that the compensation has no direct impact on the price of the electricity supplied, as it is paid to the taxpayer separately, regardless of the sale price of the energy.

The taxpayer stated that the main activity of the company is electricity trading (PKD code 35.14.Z) and electricity generation and transmission (PKD codes 35.11.Z and 35.12.Z). Due to the obligation to apply the maximum price, the company lost significant trade margins, and the compensation is an adjustment for this loss introduced by the legislator.

Position of the Director of National Tax Information

The Director of National Tax Information, reconsidering the case in the light of the judgment of the Provincial Administrative Court in Warsaw of 17 November 2023, ref. no. III SA/Wa 1633/23, and the judgment of the Supreme Administrative Court in Warsaw of 19 March 2025, ref. no. I FSK 477/24, confirmed that the taxpayer's position is correct.

The DKIS stated that compensation for the application of the maximum price for electricity does not constitute a subsidy, grant or other subsidy that would have a direct impact on the price of goods supplied or services provided within the meaning of Article 29a(1) of the Goods and Services Tax Act.

Therefore, this compensation does not increase the VAT tax base.

This position is based on the assumption that a subsidy, grant or similar payment is income that affects the determination of the selling price or forms part of the market price of the goods. Compensation for the maximum price is compensatory in nature and is paid to the taxpayer in addition, on the basis of a separate legal mechanism.

Significance for the industry

The interpretation is of key importance for energy companies receiving compensation for the obligation to apply a maximum price. The position of the Director of National Tax Information confirms that such benefits do not constitute revenue increasing the VAT tax base. This confirmation is beneficial for taxpayers involved in the sale of electricity on the retail and wholesale markets who are subject to limited energy prices in 2025.

The interpretation also provides clarification for tax authorities when verifying the VAT settlements of energy companies, eliminating interpretative discrepancies and reducing the risk of tax disputes.