From 1 January 2026, amendments resulting from the amendment to the Energy Act (known as LEX OZE III) will come into effect, affecting the structure and content of electricity and gas billing statements. In connection with this, an amendment to Decree No. 207/2021 Coll., on billing of supplies and related services in the energy sectors, which regulates the requirements for billing statements, is being prepared. Specifically, the upcoming changes concern Part C – the so-called „accompanying“ part of the billing statement.

Main changes:

• Electricity: The trader will continue to indicate the shares of individual sources of electricity in the electricity supplied. However, the share of renewable electricity sources may only be indicated for the amount of electricity for which guarantees of origin have been applied in favour of a specific customer. Accordingly, the supplied electricity may be declared as “green” only to the extent that the trader has submitted a corresponding quantity of guarantees of origin.
• Gas: Traders will be required to state the share of gas from renewable sources and the share of low-carbon gas, and these shares must be documented by guarantees of origin of gas submitted in favour of the customer. At the same time, it will be necessary to add information on the environmental impact, in particular CO₂ emissions, associated with the gas supplied in the previous calendar year (this can be fulfilled by referring to a public source).
• Single point of contact: The accompanying section of the billing statement will now also be required to include information that the Energy Regulatory Office acts as a single point of contact for customers, providing them with information about their rights and other matters; this requirement applies to both electricity and gas billing statements.
• The changes described above are closely related to changes in the process of submitting guarantees of origin, as from 1 January 2026 it will only be possible to apply guarantees of origin in connection with the supply of the relevant energy to the customer (i.e. the end consumer of energy). This is a fundamental change compared to the current functioning of guarantees of origin, as a direct link to energy supply has not been required until now.

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