On 1 April 2022, Poland replaced the net-metering system that had governed prosumer energy settlements since 2016 with a new net-billing regime. The change affected every household with a photovoltaic installation connected to the grid and receiving the prosumer tariff. Understanding the difference between the two systems — and the practical consequences of the switch — is essential for anyone evaluating a residential PV installation today.
What net-metering was
Under the previous system (obowiązujący do 31 marca 2022 roku), energy exported to the grid was "banked" in a virtual account measured in kilowatt-hours. For a system up to 10 kWp, the prosumer could retrieve 80 % of the exported energy later in the same 12-month period. A household that exported 4 000 kWh in summer could draw back 3 200 kWh from that virtual reserve during autumn and winter, paying only the distribution fees and excise duty on the retrieved units.
The net-metering mechanism was straightforward and favourable: the settlement happened in energy units, so the prosumer was insulated from changes in electricity prices between export and import. Installers used this stability to calculate simple payback periods of 6–8 years for a 6–10 kWp system.
How net-billing works
Net-billing settles in monetary units, not energy units. Exported electricity is valued at the Reference Market Price of Energy (Rynkowa Cena Energii — RCE). This price is published monthly by the energy regulator URE and reflects the average wholesale electricity market price for the preceding month on the Polish Power Exchange (TGE). The prosumer accumulates a credit balance in Polish złoty that can be used within 12 months to offset the cost of energy imported from the grid.
The RCE and why it matters
The RCE is a wholesale price. It does not include the distribution charges, transmission fees, renewable energy levies and VAT that make up the retail electricity price. In 2023–2024, the RCE ranged from roughly 300 to 600 PLN/MWh (0.30–0.60 PLN/kWh), while the retail tariff for household consumers was typically 0.70–1.10 PLN/kWh including all components. This gap — between the price at which surplus is credited and the price at which energy is purchased from the grid — is the core economic change introduced by net-billing.
Numerical example: A 6 kWp system generates 6 000 kWh per year. The household consumes 4 500 kWh during generation hours and exports 1 500 kWh. At an RCE of 0.45 PLN/kWh, the exported surplus generates 675 PLN in settlement credit. The household then imports 3 000 kWh in the evening and at night, paying 0.90 PLN/kWh = 2 700 PLN gross. After applying the 675 PLN credit, the net energy cost is 2 025 PLN — compared with roughly 4 050 PLN if no PV were installed.
The 12-month settlement cycle
Settlement credit earned in any calendar month can be used to offset import costs incurred within the following 12 months. Credit not used within that window is forfeited — it does not carry over indefinitely. This means that a system generating large surpluses in April–August must find sufficient import consumption by April–August the following year to avoid forfeiting some credit.
Households with heat pumps, electric vehicles or electric boilers — high-consumption loads that can be shifted to daytime or that consume significant energy in autumn and winter — are better positioned to use the 12-month credit window than households with purely lighting and appliance loads.
Transitional provisions for pre-2022 installations
Prosumers who had a confirmed grid connection (or whose notification was accepted by the DSO) before 1 April 2022 retained the right to use the net-metering system for 15 years from their connection date. An installation connected in 2019 can therefore operate under the old net-metering rules until 2034. This transitional protection applies automatically — no application was required.
Prosumers connected after 1 April 2022 are subject to net-billing from the outset. Those who connected between 1 April 2022 and 1 October 2022 had a brief window to opt into a modified version of the settlement system; that option has since closed.
Support programmes in 2024–2025
Several grant and loan programmes coexist in Poland and can be combined in some cases:
Mój Prąd 6.0
The sixth edition of the flagship PV grant programme, administered by the National Fund for Environmental Protection (NFOŚiGW). Grants are available for photovoltaic installations (up to 6 000 PLN), battery storage (up to 16 000 PLN), EV home chargers, heat management systems and energy management systems. Applications are submitted via the portal gov.pl. The current round covers costs incurred from 1 August 2023 onwards.
Czyste Powietrze (Clean Air)
Primarily a programme for replacing solid-fuel boilers with heat pumps or gas boilers, Clean Air also covers insulation and associated renewable energy equipment. The maximum grant depends on household income: lower-income households can receive up to 135 000 PLN in total support. PV installations can be added to Clean Air applications when the primary scope includes heat source replacement.
Regional programmes
Polish regions (województwa) administer EU-co-financed programmes under the 2021–2027 Cohesion Policy. Several regions have launched or announced residential PV and storage grants for 2024–2025. Availability, grant amounts and eligibility conditions vary substantially by region — the relevant Marshall's Office (Urząd Marszałkowski) is the primary point of contact.
| Programme | PV grant | Storage grant | Notes |
|---|---|---|---|
| Mój Prąd 6.0 | Up to 6 000 PLN | Up to 16 000 PLN | National; requires net-billing |
| Czyste Powietrze | Varies by income | Included in total | Combined with heating upgrade |
| Regional ERDF schemes | Varies by region | Often included | Check local Marshall's Office |
| BGK Czyste Powietrze loan | n/a (loan) | n/a (loan) | Preferential interest rate |
VAT rates on PV and storage
PV installations on residential buildings (single-family and multi-family dwellings up to 300 m² of living space) are subject to an 8 % VAT rate in Poland rather than the standard 23 %. Battery storage systems, when installed as part of or in connection with a residential PV system, also benefit from the 8 % rate. Freestanding ground-mounted installations on agricultural land or commercial properties are subject to 23 % VAT. Installers are required to obtain a declaration from the client confirming the residential character of the building.
Practical implications for new installations
The transition to net-billing has two main practical consequences. First, the financial case for self-consumption has strengthened significantly: every kilowatt-hour used directly from the panels is worth the full retail tariff in avoided purchase cost, whereas every kilowatt-hour exported earns only the lower RCE rate. System sizing and consumption scheduling (running dishwashers, washing machines and EV charging during peak generation hours) therefore matter more than they did under net-metering.
Second, battery storage has become a more attractive addition to residential PV than it was before 2022. A battery that shifts 1 500 kWh per year from export to self-consumption can save an additional 700–900 PLN annually at current tariff and RCE levels. Combined with Mój Prąd 6.0 grants of up to 16 000 PLN for storage, payback periods have shortened considerably compared with 2021.
