Energy audit requirements and standards in Germany

1. What is the current status in your jurisdiction of implementation of the mandatory energy audit requirements of Article 8 of Directive 2012/27/EC on Energy Efficiency (the Energy Efficiency Directive or EED)?

Art. 8 of Directive 2012/27/EC on Energy Efficiency has been fully implemented by an amendment to the „Gesetz über Energiedienstleistungen und andere Energieeffizienzmaßnahmen (EDL-G)“ (Energy Services Act) in force since 22/04/2015.

2. What are the routes to compliance/key obligations?

Qualifying undertakings must undertake energy audits by 05/12/2015 and every four years thereafter. Exemptions exist.

3. Who has to comply/what are the qualification criteria?

A qualifying undertaking is an undertaking which is not a small or medium-sized enterprise (SME) according to the Commission Recommendation 2003/361/EC, meaning an undertaking which:

  1. i. has ≥ 250 employees; and/or
  2. ii. has an annual turnover > EUR 50m and an annual balance sheet > EUR 43m; or
  3. iii. is part of a corporate group (as defined in Titlel I Article 3 of the Annex to Commissions Recommendation 2003/361/EC) which meets i. and/or ii.

4. If relevant, what is the first qualification date?

Whether an undertaking meets the qualifying criteria has to be determined according to the approved accounting period ending in 2014. If the qualification criteria were met in the accounting period ending in 2014 but not in the year before, further assessment is necessary.

5. What are the sanctions for non-compliance?

Not undertaking the mandatory energy audit, not undertaking it properly or completely or not undertaking it on time constitutes an administrative offence and can be punished by a fine of up to EUR 50,000.