With a draft bill dated 9 April 2026, the Federal Ministry for Economic Affairs and Energy (BMWi) intends to comprehensively amend the Energy Services Act (EDL-G) and the Energy Efficiency Act (EnEfG). The amendment is characterised by the aim of reducing bureaucracy and is intended, in particular, to ease existing energy audit obligations and other energy efficiency obligations, thereby promising a significant reduction in the current administrative burden for many industrial and commercial enterprises.
1. Removal of the energy audit obligation for many affected companies
Until now, so-called non-SMEs have been required to conduct an energy audit every four years or, if their consumption does not exceed 500,000 kWh per year, to submit a corresponding self-declaration to the Federal Office for Economic Affairs and Export Control (BAFA). The BAFA applies particularly strict criteria when assessing whether a company is a non-SME, meaning that a global group-wide assessment is conducted. This has so far resulted in many companies being obliged to undergo an audit or submit a self-declaration, even though they have extremely low total energy consumption.
In future, the assessment will no longer be based on SME or non-SME status, but solely on the total energy consumption of the individual legal entity operating in Germany (e.g. GmbH, AG,). Only those companies with an average annual total energy consumption of more than 2.77 GWh over the last three completed financial years will be required to undergo an energy audit in future. A global group assessment or self-declaration requirement for low-consumption users is completely abolished. Companies above the 2.77 GWh threshold remain subject to the energy audit requirement. For companies already affected, a transition period applies until 11 October 2026, whilst companies that only exceed the threshold in future must conduct the first audit within twelve months of reaching the threshold. The reference date for determining consumption is 1 January of each calendar year.
2. Changes to energy audits and relief through energy performance contracts
For companies that remain subject to energy audits despite the revised threshold, the audits will become more in-depth: they must now explicitly identify potential for the cost-effective use and generation of renewable energy and be conducted independently. At the same time, the qualification of auditors is being reorganised and made more centralised, in that registration on the list of energy efficiency experts will suffice in future, and previous BAFA accreditations for individual training courses will no longer be required. This is accompanied by efforts towards standardisation and digitalisation, using standardised reporting templates designed to improve comparability and evaluation.
Simplifications arise in particular from new grounds for exemption. In addition to existing management systems, qualified energy performance contracts can now also lead to exemption from the audit requirement, making performance-based models significantly more attractive.
3. Higher thresholds for the implementation of implementation roadmaps and energy or environmental management systems
Following on from the energy audit obligation under the EDL-G, the EnEfG sets out measures for implementing energy audits. Accordingly, companies with a total energy consumption of more than 2.5 GWh per year must document and publish identified energy-saving measures in audited implementation plans. Companies with a total energy consumption of more than 7.5 GWh per year are even obliged to introduce and regularly certify an energy or environmental management system.
In this area too, the amendment is intended to provide some significant relief. With regard to the implementation plans, the threshold is being aligned with the new threshold in the EDL-G, meaning that here too the previous threshold of 2.5 GWh is being raised to 2.77 GWh per year. Affected companies must continue to set out the measures identified in the energy audit in a plan, update this annually and submit it to the management. Reporting in the annual report is also recommended.
However, the obligation to introduce an energy or environmental management system will in future only arise once the threshold of 23.6 GWh annual consumption is exceeded (previously 7.5 GWh), with the system required to cover at least 90% of energy consumption. The deadlines for establishing energy or environmental management systems will in future be more closely aligned with European requirements and provide for initial implementation by October 2027 or within 24 months of exceeding the threshold.
Conclusion
Overall, the reform aims to provide tangible relief to businesses with low energy consumption, whilst at the same time establishing more structured and effective instruments for larger consumers. The focus is also on standardised procedures and reducing red tape. However, the draft is an early version produced by the Ministry. It must first be approved by the Federal Government and then passed by the Bundestag and Bundesrat. Implementation is therefore not expected until Q3 or Q4 2026.
