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:
- 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.
- 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.
- 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
- 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).
- 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.
- 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.
- 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.
Frequently asked questions
Can I, as an entrepreneur, obtain prosumer status if energy production is the main purpose of my business activity?
No, prosumer status requires that energy be consumed primarily for own needs. If production becomes the main purpose of business activity, this excludes the possibility of using this legal regime.
What are the main formal and technical obligations when establishing a micro-installation?
The entrepreneur must notify the installation to the distribution system operator and conclude a comprehensive agreement. The installation must also meet technical requirements for cooperation with the grid, including appropriate inverter parameters and a bidirectional meter.
What does the energy surplus settlement system for companies consist of?
The net-billing system allows for feeding energy surpluses into the grid and obtaining a valuable prosumer deposit. This deposit can be used to purchase energy from a seller or, under certain conditions, obtain a refund of unused value.
As a business prosumer, do I need to worry about tax issues?
Yes, energy production may generate tax obligations, including VAT, CIT and PIT. The entrepreneur should assess the qualification of revenues and consult with an expert to properly settle energy settlements.
Do I need a license for energy generation as a prosumer?
No, an entrepreneur can generate energy from renewable sources without the need to license the activity, provided that they meet the requirements for micro-installations and self-consumption. It is important that production does not constitute the predominant business activity.
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