Maximum Fuel Prices 2026 - New Rules and Penalties

Maximum fuel prices - what does the Minister of Energy's announcement say?

The Minister of Energy has published the first announcement on maximum fuel prices at petrol stations in Poland. This is a landmark moment for the fuel market, because for the first time in years retail fuel prices are subject to an administrative cap. Under the document, the following maximum rates have applied since Tuesday:

• Petrol 95 - no more than PLN 6.16 per litre
• Petrol 98 - no more than PLN 6.76 per litre
• Diesel (ON) - no more than PLN 7.60 per litre

The new rules are a direct result of the entry into force of the amendment to the Act on crude oil stocks, which introduced a mechanism for calculating maximum prices. The mechanism is based on daily wholesale prices, to which excise duty, the fuel surcharge, a sales margin of PLN 0.30 per litre and VAT are added.

It is worth stressing that the maximum price announced by the Minister of Energy applies from the day following its publication in the Official Gazette (Monitor Polski). Where a price is announced before non-working days, the price cap applies until the next working day. This means that both consumers and petrol station owners must keep track of the ministry's announcements on an ongoing basis.

Penalties for exceeding maximum prices - what do sellers risk?

The legislator has provided for severe consequences for businesses that sell fuel above the set maximum price. The administrative penalty for breaching the price cap can be as much as PLN 1 million. This is a sanction imposed through an administrative procedure, which means that no criminal proceedings are required - it is enough for the supervisory authority to establish a breach.

The body responsible for enforcing the new rules is the National Revenue Administration (KAS). KAS inspectors will be authorised to verify prices at petrol stations and impose penalties where irregularities are found. For petrol station owners, this means having to put in place procedures that ensure prices are updated promptly in line with the Minister's announcements.

From a legal perspective, it is important that responsibility for exceeding the maximum price rests with the retail fuel seller. Businesses operating petrol stations should therefore consult a lawyer without delay on adapting their operating procedures to the new requirements. Ignorance of the law does not exempt anyone from liability, and the size of the potential penalty may pose a serious financial threat to many businesses.

Information obligations of fuel sellers

The new rules also impose obligations on fuel sellers relating to monitoring and applying maximum prices. Every petrol station must ensure that the prices displayed do not exceed the limits set out in the current announcement. Failing to update price lists after a new announcement is published may be treated as a breach of the rules and result in inspection proceedings being opened.

Excise duty and VAT cuts - details of the government package

The regulation of maximum prices is only one element of a comprehensive government package called "Lower Fuel Prices" ("Ceny Paliwa Niżej"). Prime Minister Donald Tusk stated that the aim of the package is to counter fuel price rises resulting, among other things, from the conflict in the Middle East and instability on the global crude oil market. The package includes the following tax measures:

Reduced excise duty on fuels - in force until 15 April 2025 under a regulation of the Minister of Finance and Economy:

• Petrol - PLN 1,239 per 1,000 litres
• Diesel - PLN 880 per 1,000 litres
• Biocomponents used as stand-alone fuels - PLN 880 per 1,000 litres

VAT on fuels reduced to 8 per cent - the preferential rate applies from 31 March to 30 April. The regulation on this matter was published on Saturday evening in the Journal of Laws (Dziennik Ustaw). The legal basis for the temporary excise duty cut is the amendment to the Excise Duty Act, which made it possible to reduce rates by regulation until 30 June.

According to estimates by the Ministry of Finance, the budgetary cost of the excise duty cut is around PLN 700 million per month, and of the VAT cut around PLN 900 million per month. The total cost of the package to the state budget is therefore close to PLN 1.6 billion per month, making it one of the largest price interventions in the history of the Polish fuel market.

Practical legal consequences for businesses and consumers

The new regulations have far-reaching legal consequences for both businesses in the fuel sector and consumers. Petrol station owners face several key legal and organisational challenges.

For businesses in the fuel sector

First, it is necessary to carry out daily monitoring of announcements published in the Official Gazette (Monitor Polski). A delay in updating prices may result in an inspection and a penalty. Second, businesses should review their agreements with wholesale suppliers to make sure purchase prices allow them to remain profitable under the price caps in force. Third, with the margin limited to PLN 0.30 per litre, many station operators may struggle to maintain financial liquidity.

For consumers

Consumers, in turn, gain a guarantee that the price at the pump will not exceed a set limit. If a driver suspects that a seller is in breach of the rules, they can report the matter to the National Revenue Administration. It is worth documenting cases of overcharging - a fiscal receipt is key evidence in any inspection proceedings.

It should also be remembered that the rules described are temporary in nature. The reduced excise duty applies until 15 April, and the preferential VAT rate until 30 April. These measures may, however, be extended depending on the situation on the global crude oil market. Businesses and consumers should therefore follow further government announcements on the matter.

Need legal support? Contact our firm

The new regulations on maximum fuel prices, reduced excise duty and VAT raise numerous legal questions - both for businesses operating petrol stations and for transport or logistics companies, for which fuel costs are a key part of the operating budget.

If you run a petrol station and need help with adapting your procedures to the new legal requirements, are worried about a KAS inspection, or want to check that your commercial agreements comply with the current rules - our firm is at your disposal.

We offer comprehensive legal advice on energy, tax and administrative law. We help businesses interpret the new rules, represent clients in inspection proceedings and advise on tax optimisation that complies with the law. Contact us today - together we will safeguard the legal security of your business.