There is no doubt that the price per 1 kWh of electricity is largely determined by the tariff applicable to the individual customer.
Tariff groups in Poland
In Poland, there are several tariff groups designed for different customers. Businesses work with energy suppliers based on the following tariffs:
- Tariff A – intended for large enterprises and industrial plants that consume very large amounts of electricity and are connected to the high-voltage (HV) grid, usually at 110 kV or higher;
- Tariff B – intended for medium-sized and large enterprises that use medium voltage (MV), i.e. in the range from 1 kV to 110 kV. This is a popular tariff among manufacturing companies, large commercial premises and public institutions;
- Tariff C – intended for small and medium-sized enterprises that use the low-voltage (LV) network, i.e. up to 1 kV. This is the tariff most frequently chosen by businesses that do not have access to a medium-voltage (MV) or high-voltage (HV) connection.
In the context of tariffs, the tariff numbering is also important, as it indicates the number of time zones:
- number 11 – denotes a single-zone tariff (fixed rate around the clock),
- numbers 12a, 12b – denote two-zone tariffs (e.g. cheaper electricity at night),
- numbers 21, 22, 23 – are intended for larger consumers, divided into more time zones.
This distinction between tariffs is important because each tariff has an individual price assigned per 1 kWh of energy. This price may vary over time and across different zones.
Businesses entering into contracts with energy suppliers should pay attention to the amounts of the individual items listed on the electricity bills they receive.
A standard electricity bill consists of several main charges, which can be divided into costs related to electricity consumption and distribution charges.
Electricity supply charge
The components of the electricity supply charge – arising from a contract concluded directly with the electricity supplier – include, in particular:
- Active energy price – the main component of the bill, which depends on the amount of energy consumed (MWh or kWh) and the agreed price per unit;
- Commercial fee – a fixed monthly fee charged by the electricity supplier, covering customer service and administrative costs;
- Capacity charge – introduced to finance capacity reserves in the power system. The rate depends on the energy consumption profile and, for businesses, can amount to as much as several dozen zlotys per month;
- Renewable energy charge – finances support for renewable energy;
- Cogeneration charge – supports energy production through high-efficiency cogeneration;
The second component of the electricity bill consists of distribution charges, calculated by the Distribution System Operator and corresponding to the costs of electricity distribution. These include, in particular:
- Fixed network charge – a charge for the maintenance and modernisation of the electricity network;
- Variable network charge – calculated on the basis of the amount of energy consumed; covers the costs of transmitting energy through the network;
- Transitional charge – finances costs associated with the restructuring of the energy sector;
- Quality charge – related to maintaining the quality of electricity in the grid;
- Reactive energy charge (if applicable) – charged to companies that exceed specified limits for reactive energy consumption;
In addition to the above items, excise duty and VAT must also be added to the electricity bill.
An example of a bill received by a business for monthly consumption of 10 MWh might look as follows:
As we indicated in our previous posts, on 1 January 2025, the Act amending the Act on extraordinary measures aimed at limiting electricity prices and supporting certain consumers came into force. The mechanisms for freezing electricity prices for micro, small and medium-sized enterprises (SMEs) have not been extended. This means that businesses must expect to pay market rates for electricity, which may be significantly higher than the previously applicable maximum prices.
In the context of additional increases that businesses may notice on their electricity bills, it should be noted that from 1 January 2025:
- the rates paid for excess reactive power consumption have increased. According to the information available, this price will be PLN 759.29/MWh, representing a 45% increase compared to the price applicable in 2024;
- the capacity charge is PLN 0.1412/kWh, whereas in 2024 it was PLN 0.1267/kWh, representing an increase of over 11%;
- following a two-year period during which the renewable energy surcharge was abolished, it has been reintroduced in bills for businesses – it currently stands at PLN 3.5/MWh.
Termination of the electricity contract
In summary, it should be noted that for energy-intensive businesses, any change in variable charges – even a minimal one of just one grosz – can result in additional costs amounting to tens of thousands of zlotys per year. For such entities, the current economic situation poses a serious challenge, as rising energy costs directly affect their competitiveness and profitability.
Moreover, market forecasts do not inspire optimism – all the signs suggest that further increases are only a matter of time. Factors driving price increases include, amongst others, higher energy production costs, growing regulatory burdens and changing climate policy, which places ever greater emphasis on decarbonisation and investment in renewable energy sources.
For businesses, this means the need to seek alternative solutions, such as optimising energy consumption, investing in their own renewable sources, or renegotiating contracts with electricity suppliers. Otherwise, rising costs may not only limit growth opportunities but even threaten the financial stability of many companies.
HWW Hewelt Wojnowski Lindner i Wspólnicy boasts extensive experience in advising on energy law. So, if you are interested in terminating a business electricity contract, contact us and we will help you terminate your electricity contract effectively.
He gained his professional experience in one of Lublin's renowned law firms, dealing with civil and business law in its broadest sense. At the law firm Hewelt Wojnowski i Wspólnicy spółka komandytowa, he deals on a daily basis with current counseling in the field of business and the development of corporate documentation of companies, such as. Company agreements, bylaws of company bodies, agreements regulating relations between shareholders, resolutions of company bodies, M&A transactions. In addition to…
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