From 1 December 2022 to 31 December 2023, electricity generators, as well as electricity traders and natural gas producers will be required to pay a monthly write-off towards the so-called Price Difference Payment Fund (certain exemptions apply). The amount of the write-off will be calculated on the volume of electricity sales and the positive difference of the volume-weighted average market price of electricity sold and the volume-weighted average cap price of electricity sold. The write-off is intended to finance a "price freeze" for households, SMEs and selected customers of the public-social sector in 2023.

The affected entities will be required to transfer the sum of deductions to the Fund, calculated for each day of a given month, by the fifth day of the following month. The write-off will be considered a tax deductible cost.

The write-off for the Fund is intended to implement the EU regulation which allows analogous solutions in Member States (the so-called windfall tax) and like the EU has raised some controversies among the affected entities. At the beginning of 2023, the first claim against Poland in this regard was filed by a Portuguese power generation company.