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 the IED 2.0 (Industrial Emissions Directive) into the Polish legal framework, including by expanding the catalogue of installations subject to integrated permits, introducing binding environmental performance levels, strengthening environmental management obligations, and increasing the digitalisation of proceedings.
The proposed measures may affect not only industrial emission limits, but also investments, technologies and management systems. Although UC 99 is at an early stage of the legislative process, the scale of the changes justifies starting preparations now. What is the purpose of the proposed legislation?Draft bill UC 99 aims to implement Directive (EU) 2024/1785 of the European Parliament and of the Council (the so-called IED 2.0), which amends the EU rules on industrial emissions and landfills. The Directive entered into force on 4 August 2024. Poland was required to transpose it by 1 July 2026, but has not done so. What changes does draft bill UC 99 provide for?The draft provides for significant amendments primarily to the Environmental Protection Law, the Environmental Impact Assessment Act, the Waste Act and the Water Law, and also creates a basis for issuing 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, which may increase the importance of monitoring odour nuisance, documenting emission sources and responding to complaints. In practice, this will be particularly relevant to waste management facilities, treatment plants, the food and chemical industries, livestock farms and other sectors in which odour is a key element of the impact on the surrounding area. 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, including a 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 level of detail already justify starting an analysis of risks that may emerge at a later stage. In particular, businesses should plan the necessary reviews, conduct audits, prepare the relevant documentation, classify installations, review contracts and plan budgets, while monitoring the legislative process. ContactIf you are interested in our support with implementing the new regulations, please feel free to contact us. Latest InsightsLatest News
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