Newsletter | Environmental performance and industrial emissions under the new rules
Draft Bill UC 99 (IED 2.0) | Scope, obligations and preparations
September 23, 2026
Newsletter | Environmental performance and industrial emissions under the new rulesDraft Bill UC 99 (IED 2.0) | Scope, obligations and preparationsSeptember 23, 2026 Draft bill UC 99 is intended to implement the key elements of IED 2.0 (the Industrial Emissions Directive) in the Polish legal framework. It would expand the catalogue of installations subject to integrated permits, introduce binding environmental performance levels, strengthen environmental management obligations and increase the digitalisation of proceedings. The proposed measures may affect industrial emission limits, investments, technologies and management systems. UC 99 is still at an early stage of the legislative process, but the scale of the changes makes it prudent to begin preparing now. What is the purpose of the proposed legislation?Draft bill UC 99 is intended to implement the key elements of IED 2.0 (the Industrial Emissions Directive) in the Polish legal framework. It would expand the catalogue of installations subject to integrated permits, introduce binding environmental performance levels, strengthen environmental management obligations and increase the digitalisation of proceedings. The proposed measures may affect industrial emission limits, investments, technologies and management systems. UC 99 is still at an early stage of the legislative process, but the scale of the changes makes it prudent to begin preparing now. What changes does draft bill UC 99 provide for?The draft would significantly amend the Environmental Protection Law, the Environmental Impact Assessment Act, the Waste Act and the Water Law. It would also provide a basis for new implementing regulations. The main areas are as follows: Expansion of the catalogue of entities covered by the new regulations to include sectors such as:
Tightening the rules for setting industrial emission limits (BAT-AELs)
Binding environmental performance levels (BAT-AEPLs)
Mandatory environmental management system (EMS)
Other significant changesThe proposed regulations clarify the definition of pollution by referring to odours. This may increase the importance of monitoring odour nuisance, documenting emission sources and responding to complaints. In practice, the change will be particularly relevant to waste management facilities, treatment plants, the food and chemical industries, livestock farms and other sectors where odour has a significant impact on surrounding areas.
The process is also to be digitalised through an electronic integrated permitting system. E-permits are to be introduced by 31 December 2035, while development of IEP/E-PRTR is to begin in 2028, provided these solutions are retained in the final model. This will require consistent registers and organisational readiness to manage digital reporting and permitting processes.
Stricter penaltiesThe proposed assumptions of the IED 2.0 provide for more detailed penalties and a proportionality requirement for sanctions. The solutions under consideration include turnover-based fines, with a proposed minimum of 3% of annual turnover.
However, the final scope and application of sanctions will depend on the final wording of the Act and implementing regulations.
What should businesses do now?Although draft bill UC 99 is at an early stage of the legislative process, its scale and detail justify assessing potential risks now. Businesses should begin planning reviews and audits, preparing relevant documentation, classifying installations, reviewing contracts and budgeting for implementation. They should also monitor the legislative process. If you are interested in our support with implementing the new regulations, please feel free to contact us. Latest Insights
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