The business prosumer – what rights and obligations does the energy entrepreneur have?

Under the Renewable Energy Sources Act, a renewable energy prosumer is an end user who generates electricity:

• exclusively from renewable energy sources
• for their own use,
• in a micro-installation with a capacity of up to 50 kW
• and, in the case of a consumer other than a household, energy production does not constitute the main business activity

For a business, this means that it may generate energy from renewable sources without the need for a licence, provided that the primary purpose of production is its own energy consumption rather than commercial activity.

Rights of a business prosumer

An entrepreneur with prosumer status may, in principle, enjoy the same rights as a prosumer who is not an entrepreneur:

1. Right to connect a micro-installation

A business prosumer has the right to connect a renewable energy micro-installation to the distribution network under the conditions set out in the Energy Law, which involve notifying the distribution system operator (DSO) of the installation and concluding an appropriate comprehensive agreement.

2. Right to settle energy surpluses

Prosumers may, under the net-billing system:

• feed surplus electricity back into the grid,
• receive a valuable prosumer credit for it, which they can use to purchase energy from a supplier,
• under certain conditions, obtain a refund of the unused portion of the credit.

This system allows businesses to manage energy production and consumption flexibly and to optimise energy costs through self-consumption and balancing surpluses.

3. Right to information

Prosumers have the right to obtain information regarding billing rules, tariffs and changes to regulations, and network operators are obliged to communicate these matters.

Obligations of a business prosumer

Being a prosumer also entails certain obligations

1. Compliance with formal and technical requirements

The business must register the RES micro-installation with the distribution system operator and ensure that the installation meets the technical requirements for grid connection (including connection conditions, inverter parameters and bidirectional meter specifications).

2. Production for own consumption

Prosumer status requires that the energy be primarily consumed on-site. Energy production that becomes the main purpose of the business excludes prosumer status and may necessitate registration under a different regime.

3. Settlements and cooperation with the supplier

A prosumer must enter into and maintain sales/comprehensive contracts with energy market entities that enable the maintenance of a prosumer account and the correct settlement of surpluses via net-billing.

4. Tax and accounting obligations

Energy production as part of business activities may have tax implications (e.g. regarding VAT, CIT/PIT). The entrepreneur should assess the classification of revenue related to energy generation and settlement in light of applicable tax regulations (e.g. separate rules for prosumers vs. micro-producers).

Renewable energy prosumer status can be a practical tool for businesses to optimise energy costs. Businesses considering obtaining prosumer status should, before making a decision, analyse both the technical aspects (selection of installation capacity, connection parameters) and the legal and tax aspects — in particular the issue of potential VAT obligations and the correct classification of revenue from energy settlements. In an era of rising energy prices and increasingly accessible renewable energy technologies, this solution is certainly worth considering.

Author

Zuzanna Bokina-Kielbasa

Radca prawny, Managing Associate

Specializes in corporate services for business entities and personal data protection. Assists the firm's clients in the preparation of all corporate documentation, including the registration of commercial companies and the further registration of changes, and provides ongoing and comprehensive advice on business. Provides advice in carrying out transformation processes of commercial companies, including transformations and mergers. Prepares and gives opinions on contracts, regulations and current documentation…

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