Pursuant to Energy Efficiency Act of May 20, 2016 each large enterprise operating in Poland shall be obliged to perform an energy audit and to submit the report to the President of the Office for Energy Regulation within 30 days from its performance. Energy report shall be drawn up every 4 years. This requirement results from Directive 2012/27/UE of the European Parliament and of the Council of October 25, 2012 on energy efficiency.