For a very long period of time, Polish waste management was based mainly on landfilling at landfills, which had a negative impact on the surrounding environment. The EU requirements for the Member States have led to a revolution in Polish legislation on waste management and local governments have become responsible for creating local waste management systems that will affect the achievement of EU targets. One of the solutions undertaken by several municipalities is the construction and operation of a municipal waste thermal treatment installation, which not only reduced the amount of waste deposited, but also supported the local power industry by generating electricity and heat. The emission standards for installations producing energy from waste, as in the case of conventional power plants and combined heat and power plants, are very strict, therefore, the continuous monitoring of emitted pollutants is carried out, and waste gas treatment systems are developed based on the best available techniques (BAT). The article presents emission standards applicable to waste incineration plants, including duties in the field of the environment, as well as issues related to the installation as a source of energy. In addition, the currently functioning waste incineration plants in Poland have been briefly characterized, and development plans in this area in the country have been described.