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Energy audits

Energy audits (2012/27/UE Directive)

Attention! This year is the deadline for another mandatory Energy Audit for those drawn up in 2016!

Not sure if your company is subject to requirement of perforim energy audit? We will help you minimize or avoid the penalty for failure to perform the audit on time!

As pointed out by Justyna Pawlińska the press office of URE (the Energy Regulatory Office in Poland) – “Anyone who does not carry out the audit is subject to a penalty, not the one who does not submit a notification”. URE President may waive the punishment, if the scope of violations is negligible ” (Source)

The URE has already started the verification procedure of fulfilling this obligation by large enterprises. Attention – large fines are possible for failure to comply with this obligation! “Therefore, it is worth not to underestimate the obligation to perform an energy audit and from the very beginning to take measures to reduce the risk of imposing a financial penalty on it by the President of the URE, regardless of whether the entrepreneur managed to meet it on time or did not comply with it” (Source)

We will carry out an energy audit for you enterpise. We guarantee professionalism, efficient execution and the fulfillment of all statutory requirements. Do you have questions about an energy audit? Are you wondering how to carry it out or are you subject to this obligation? Contact us and find out more! We will tell you what an energy audit is and what it involves.

Source of legal requirement:

  • Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012 on energy efficiency,
  • (In Poland) Ustawy o efektywności energetycznej z dnia 20 maja 2016 roku obowiązującej od 1 października 2016 roku. – Art. 36. ust. 1.
  • (In Poland) Ustawa z dnia 2 lipca 2004 roku o swobodzie działalności gospodarczej. – Rozdział 7 – Mikro przedsiębiorcy, mali i średni przedsiębiorcy

Goals of energy audits

  • Carrying out a detailed review of the consumption of energy utilities, representing at least 90% of the total consumption of energy associated with business activity.
  • Performing the necessary measurements and inventory in the absence of available data.
  • Gathering information on energy saving projects that can be implemented.
  • Conducting accurate and verifiable calculations of proposed projects to improve the thermal efficiency.

Entities covered by the obligation to perform an energy audit in Poland

Act from 20 may 2016  obliges to carry out an audit for large enterprises

  • Applies to enterprises that have exceeded any of the following indicators in the last two financial years.
  • For companies operating for less than a year, financial data and employment for the last documented period.


Yearly turnover
mln EUR

Suma bilansowa
mln EUR

Average annual employment is converted into full-time positions.

According to the NBP exchange rate on the last day of the financial year.

According to the NBP exchange rate on the last day of the financial year.

Source: Ustawa o swobodzie działalności gospodarczej z dnia 02.07.2004

Entities exempted from performing an energy audits

  • having a thermal management system as defined in the Polish Standard PN-EN ISO 50001,
  • Having an environmental management system referred to in art. 2 point 13 of Regulation (EC) No 1221/2009 of the European Parliament and of the Council of 25 November 2009 on the voluntary participation of organizations in the Community eco-management and audit scheme (EMAS)

Note: Entities are exempted if an energy audit of the enterprise has been carried out under these systems.

Source: Polish Ministry of Energy – Energy efficiency

Important dates for auditing

  • The first inspection shall be carried out by entities within 12 months from the entry into force of the Act of May 20, 2016, i.e. until September 30, 2017.
  • The procedure should be performed every 4 years.
  • The implementation of energy audits should be reported to the President of the URE within 30 days of its completion.
    Important! Information on possible savings in thermal media resulting from the audit should be attached.
  • Energy audit and data relating to the control, should be kept for a period of 5 years for control purposes.

Source: URE

Please be aware that a failure to perform an energy audit may result in a penalty of up to:

5% of revenue

achieved in the previous tax year.

An exemplary penalty for failure to comply with the obligation, for the smallest of large enterprises, may amount to as much as 10 million PLN. For companies with higher turnover, the penalty will be proportionally higher.

The audit should be carried out based on the Act of 20 May 2016, related regulations, and the following guidelines should be applied:

  • ISO 50001 standard,
  • PN-EN 16247 standard,
  • good engineering practices,
  • multidisciplinary design,
  • To be based on current, representative, measured and identifiable data on energy consumption and, in the case of electricity, power demand,
  • It should contain a detailed overview of energy consumption in buildings or building units, in industrial installations and in transport, which together account for at least 90% of the total energy consumption of this enterprise
  • It should be based, as far as possible, on the life cycle cost analysis of a building or building structure and industrial installations, and not on the payback period to take into account long-term energy savings, residual values of long-term investments and discount rates.

Source: URE

  • An entity independent of the audited entrepreneur with knowledge and experience in carrying out this type of audit
  • An expert of an audited entrepreneur if he is not directly involved in the audited activity of that entrepreneur.

In fact, a company employee will not be able to perform an Enterprise Energy Audit – interpretation of the Ministry of Energy.

Source: URE