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Electricity balance sheets

Based on the third part of Article 13 of the Energy Efficiency Law, the Cabinet of Ministers issued the regulations on April 11, 2017, No. 202 “Regulations on the amount of energy efficiency levy and its calculation, application, and control procedures” (hereinafter referred to as CM regulations No. 202), which prescribe the application of the energy efficiency levy to large electricity consumers if the requirements set out in the Energy Efficiency Law are not met.


According to paragraph 4 of MK regulation No. 202, in cases where a large electricity consumer supplies electricity to sub-consumers, the large electricity consumer can certify the amount of electricity supplied to a specific sub-consumer by submitting an energy balance approved by an energy auditor to the Ministry of Economics.

Billing for electricity supply - invoice issued to sub-consumers = self-consumption

Based on MK regulations No. 202, the energy efficiency levy is applied to large electricity consumers, taking into account their electricity consumption. Therefore, information about the volume of electricity supplied to sub-consumers can be prepared as an electricity balance.

The electricity balance can be approved by a company's energy auditor or an independent expert in the field of building energy efficiency, observing the requirements set out in the first part of Article 9 of the Energy Efficiency Law and paragraphs 11, 14, and 17, and sub-paragraph 13.1 of the Cabinet of Ministers’ regulations No. 487 of July 26, 2016, “Regulations on Corporate Energy Audit,” as far as they apply to electricity consumption in companies and other consumers regarding the conditions for conducting an energy audit.


The electricity balance must be submitted to the Ministry of Economics by January 31 of the following year. The Ministry of Economics will evaluate the submitted information and consider it when calculating the energy efficiency levy.


The electricity balance should indicate the distribution of electricity consumption, providing information according to this form in the State Construction Bureau's ERIS system.

For a free consultation regarding the preparation of the electricity balance and a price offer, contact us!

Please note that preparing an electricity balance is financially more advantageous than conducting a company energy audit. Monthly received and issued electricity bills for the previous year are required for the preparation of the balance.

Before implementing an energy management system (ISO 50001) or conducting a company energy audit, we invite you to verify whether an electricity balance is applicable to you. In practice, we have encountered several cases where an energy management system is implemented to comply with the norms set out in the Energy Efficiency Law, but in reality, only an electricity balance would suffice.

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