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HWW Hewelt Wojnowski Lindner i Wspólnicy

Tariff proceedings before the President of the Energy Regulatory Office (URE)

For energy undertakings preparing a tariff for heat or electricity or responding to a request from the President of URE. We link the tariff calculation with documents confirming the costs and conduct the proceedings, including after the decision has been challenged.

This offer is prepared by the team of HWW Hewelt Wojnowski Lindner i Wspólnicy sp.k. The matter is led by Aleksandra Lindner, partner and adwokat (Polish advocate). Telephone: +48 22 100 42 24.

Request a quote +48 22 100 42 24
Fee
from 4 200 EUR net
Prices are net, in EUR. VAT depends on your status and place of establishment.

You can order this service directly, without a prior consultation. We confirm the scope and the fee before we start.

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A consultation is optional. To discuss your matter with a lawyer first, you can book a consultation. If you then order the work, its cost is credited against the project fee.

Before we start, we agree and confirm the scope and the fee. The price is indicative and does not constitute an offer within the meaning of the Polish Civil Code.

What it includes

  • We establish whether your tariff requires approval by the President of URE (Article 47(1), (1a), (1c) and (1d) of the Polish Energy Law (Prawo energetyczne)).
  • We prepare the first application and the rules for interim settlements and the settlement of overpayments after the tariff is approved (Article 47(1b) of the Energy Law).
  • We develop the calculation of prices and fee rates, the justification of costs and of the return on capital (Article 45(1)(1) of the Energy Law). We combine them in the tariff application with the reports and the operational and financial plans (Article 47(2) and (2e) of the Energy Law).
  • We submit the tariff or its amendment at least two months before the previous one expires, or on request of the President of URE (Article 47(1) of the Energy Law).
  • We prepare an application for a tariff for up to three years, with prices and fee rates no higher than the existing ones (Article 47(2a) of the Energy Law). We verify the joint fulfilment of the conditions of Article 47(2a)(1) to (3) of the Energy Law.
  • We respond to requests from the President of URE and submit explanations (Article 30(1) of the Energy Law). We review the file and present a position on the evidence before the decision (Article 10 § 1 and Article 73 § 1 of the Code of Administrative Procedure (KPA)).
  • We prepare an application for exemption from submitting tariffs for all or part of the activity carried out under competitive conditions (Article 49(1) and (2) of the Energy Law).
  • We draft an appeal to the Regional Court in Warsaw, Court of Competition and Consumer Protection, and conduct the case before it (Article 30(2) and (3) of the Energy Law). We assess the possibility of continuing to apply the existing tariff during the appeal (Article 47(2c) and (2d) of the Energy Law).

What the price does not include

The price does not include obtaining or amending the licence, maintaining accounting books or separate proceedings for a financial penalty. Official and court fees and the costs of external opinions remain outside the fee. We agree the need for such expenditure and its amount before it is incurred.

What you receive

  • An assessment of the tariff approval obligation and a list of the missing data.
  • An application with the calculation, the justification of costs and organised attachments.
  • Rules for interim settlements and overpayments if the matter concerns a first tariff.
  • Responses to requests and a position on the material gathered in the case.
  • An exemption application or an appeal with court pleadings, if the matter requires that route.

Who this service is for

We help management boards and legal and finance departments with a first tariff, a change of prices, the next tariff or a refusal of approval. We start work with the licence, the existing tariff and the correspondence with the President of URE. We establish which financial data are ready and which require completion by the company.

Please prepare

  • The licence, the current tariff, the approval decision and the calculation to date.
  • Financial statements, the operational and financial plan, and a breakdown of the costs assigned to the activity and customer groups.
  • Data on planned sales, assets and the outlays adopted in the calculation.
  • Requests, the responses submitted, decisions and confirmations of the dates of their delivery.

When this service is not enough

A matter concerning the licence, a financial penalty or a payment dispute with a customer requires a separate engagement. If the financial documentation needs to be reconstructed, the company should arrange accounting services in parallel. We establish the missing data before preparing the calculation.

What the fee depends on

  • The number of tariffs, types of activity and customer groups.
  • The completeness of the documentation and the degree of complexity of the calculation.
  • The stage of the case and the scope of work before the President of URE and the court.

The final quotation depends on the client’s factual and legal situation; we present it once we know that situation, before work begins.

To discuss the matter with a lawyer first, you can book a consultation for PLN 600 net + VAT. If you then order the work, its cost is credited against the fee for this project.

The price is indicative and does not constitute an offer within the meaning of the Polish Civil Code.

Questions and answers

How to prepare an application for approval of a tariff for heat or electricity?

The undertaking first establishes the appropriate calculation method. The cost method requires a justification of costs and of the return on capital (Article 45(1)(1) of the Energy Law). For heat from cogeneration, the calculation based on the reference indicator and the consequences of departing from it must be verified (Article 47(2f) and (2f¹) of the Energy Law).

When should the first tariff application be submitted?

The undertaking submits the application without delay after obtaining the licence, at the latest within 30 days (Article 47(1b) of the Energy Law). A timely application allows advance payments to be applied until the tariff is approved and introduced. A breakdown of advance payments will facilitate the mandatory settlement of overpayments for the entire period under the approved tariff (Article 47(1b) of the Energy Law).

How do tariff approval proceedings work?

The President of URE verifies the justified costs and then approves the tariff or refuses its approval (Article 47(2) and (2e) of the Energy Law). Before the decision, the company can compare the file with the calculation and present a position on the evidence (Article 10 § 1 and Article 73 § 1 KPA).

Can a refusal to approve a tariff be appealed?

Yes, an appeal may be brought within 14 days of delivery of the decision (Article 30(2) of the Energy Law). Counsel needs the decision and confirmation of its delivery.

  • Act of 10 April 1997, the Energy Law (Prawo energetyczne), consolidated text: Journal of Laws of 2026, items 43, 516, 607, 900, 1347 and 1348. Article 30(1), (2) and (3); Article 45(1)(1). Article 47(1), (1a), (1b), (1c), (1d), (2), (2a), (2c), (2d), (2e), (2f) and (2f¹); Article 49(1) and (2).
  • Act of 14 June 1960, the Code of Administrative Procedure, consolidated text: Journal of Laws of 2025, item 1691. Article 10 § 1 and Article 73 § 1.

What we have done in this area

A company took over the role of operator of a medium-voltage distribution network. HWW prepared the application for approval of the first tariff for electricity distribution services, together with the descriptive part and the draft tariff. In 2023 and 2024, HWW conducted the tariff proceedings before the President of URE, including responses to requests. In parallel, it pursued the application to designate the company as a distribution system operator.

How to instruct us

  1. Please describe the matter in the form or call +48 22 100 42 24. Please indicate the stage of the case and the nearest deadline.
  2. We will reply by 17:00 on the next working day. We will agree the documents needed for the quotation.
  3. Before work begins, we will confirm the scope, the fee and the order of steps.
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How to start

You can order this service directly or book a consultation first. A consultation is not required to order the service.

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