YES. According to the information obtained from the ERO, and based on the provisions of the Law on Energy Efficiency, we believe that the obligation of preparing the audit is set on of the entrepreneur not the buildings/ premises. Auditing is a procedure that examines the consumption and cost of energy as well as identifies opportunities to improve the energy efficiency – no matter whether in hired or properietary facilities. It is important that the energy consumption is for the needs of the entrepreneur’s own. However, such an audit will be limited only to the room/ flat/ house which occupys the entrepreneur. If the owner of the building is also a big entrepreneur (in most cases will not be such categorized), he will be as well obliged to do the audit.
YES. Just like with the rented buildings, we believe that the audit obligation also applies to means of transport in the lease, because a large entrepreneur uses them for its own business, bears the costs of their operation (fuel, etc.) and plans their route. Therefore, entrepreneur is the ultimate user of concerned mean of transport.
The Law on Freedom of Economic Activity (art. 103-110) indicates the entrepreneur who in at least one of the last two financial years fulfilled the conditions for a large enterprise. Therefore, it is immaterial whether the entrepreneur meets the conditions for today or on 09.30.2017. It is essential to meet the conditions in year 2015 or 2016.
According to the Art. 107 of the Act on Freedom of Economic Activity currency converting calculations should be performed at the average exchange rate published by the National Polish Bank on the last day of the fiscal year to determine the status of the entrepreneur.
According to Art. 109 of the Act on Freedom of Economic Activity, ie .: