The Energy Efficiency Act ( Act to Increase Energy Efficiency and to Amend the Energy Services Act, EnEfG ) came into force on November 18, 2023.
The aim of the law is to increase energy efficiency in Germany. This is intended to reduce primary and final energy consumption and ensure compliance with national and European energy efficiency targets. Furthermore, it aims to reduce the import and consumption of fossil fuels in order to secure energy supply and contribute to mitigating global climate change.
Draft bill for amendment published
Since June 20, 2026, the German Federal Government has had a draft bill for the Act to Accelerate the Implementation of the Energy Efficiency Directive and Amend the Energy Efficiency Act (EnEfG) and the Energy Services Act (EDL-G). The following changes could result for companies if the proposals in the draft bill are implemented verbatim:
- Adjustment of the thresholds to the requirements of the Energy Efficiency Directive (EED): 23,6 GWh for the obligation to implement an energy or environmental management system (EnEfG); 2,77 GWh for the energy audit obligation (EDL-G)
- Recognition of ISO 14001 for compliance with the EnEfG obligation
- Reporting to the waste heat platform will only be mandatory for companies with a total consumption of 23,6 GWh or more.
Until the new Energy Efficiency Act comes into force, the existing regulations will still apply.
The Energy Efficiency Act obliges energy-intensive companies to implement energy or environmental management systems.
The Energy Efficiency Act (EnEfG) imposes additional requirements not only on the federal government, states, and public authorities, but also on many companies. According to Section 8 of the EnEfG, companies with a total annual energy consumption exceeding 7,5 GWh are obligated to implement an energy or environmental management system in accordance with ISO 50001 or EMAS.
To determine energy consumption, the smallest legally independent unit and the average value of the last three years are used.
Affected companies had to comply with their obligation within 20 months of the Energy Efficiency Act coming into force. According to Section 8, Paragraph 2 of the Energy Efficiency Act, this deadline ended on July 18, 2025. Compliance is verified by the Federal Office for Economic Affairs and Export Control (BAFA) through random checks.
In addition, companies with an energy consumption of more than 7,5 GWh must meet further requirements of the EnEfG:
- As part of the introduction of an energy or environmental management system, energy-saving measures must be identified.
- For all identified measures, an economic evaluation must be carried out in accordance with DIN EN 17463:2021-12 (VALERI).
- Waste heat sources must be identified and measures to avoid or utilize the waste heat must be developed.
The 90% rule
Companies affected by the Energy Efficiency Act (EnEfG) only need to consider 90% of their total final energy consumption when defining the scope of application for the implementation of an energy or environmental management system. The corresponding BAFA information sheet has been amended accordingly – analogous to the existing regulation for mandatory energy audits under Section 8 of the Energy Services Act (EDL-G).
Companies must report waste heat quantities
All companies with a total energy consumption currently exceeding 2,5 GWh are required to report their waste heat quantities via the waste heat platform.
The aim of the waste heat platform is to provide information to potential waste heat consumers and to enable more efficient use of potential waste heat resources.
Further information on the collection of waste heat data is described in a fact sheet from the Federal Office for Energy Efficiency . The current version, published on May 5, 2026, includes, among other things, de minimis thresholds above which waste heat potential must be recorded. Accordingly, the following waste heat potentials are now exempt from the reporting requirement (valid per waste heat source and in each case with reference to the last calendar year or the last twelve months):
- Plants with an annual waste heat output of less than 200 MWh
- Systems with less than 1500 operating hours per year
- Systems with an average waste heat temperature of less than 25 °C
Furthermore, sites with a waste heat output of less than 800 MWh are exempt from the reporting requirement (valid per site and based on the last calendar year or the last twelve months).
Requirements of the Energy Efficiency Act (EnEfG) for companies with lower energy consumption
Even for companies with lower energy consumption, there are already requirements: The Energy Efficiency Act obliges all companies with a total annual energy consumption of more than 2,5 GWh , which are required to carry out an energy audit according to the Energy Services Act (EDL-G) or for which Section 8 of the Energy Efficiency Act (EnEfG) applies, to publish concrete, feasible implementation plans for energy saving measures.
This requires:
- Energy saving measures are identified and evaluated according to DIN EN 17463 (ValERI).
- Implementation plans for all economic measures must be prepared and published within three years. Furthermore, according to Section 9 of the Energy Efficiency Act (EnEfG), companies are obligated to have the completeness and accuracy of the prepared implementation plans confirmed before publication by appointed EMAS environmental verifiers, certifiers commissioned by an accredited certification body according to DIN EN ISO 50001, or energy auditors approved by the Federal Office for Economic Affairs and Export Control (BAFA) according to the Energy Services Act (EDL-G). The review and confirmation of the completeness and accuracy of the implementation plans must be carried out by independent third parties.
The requirements, content, and structure of the implementation plans have already been outlined in the information sheet (current version 30.4.2026). These can be found in Chapter 5 of the information sheet ( Information Sheet for the Energy Efficiency Act (EnEfG) ).
Currently, the obligation to conduct an energy audit still applies to non-SMEs.
Currently, non-SMEs are still required to conduct an energy audit. Only those companies that are obligated under the Energy Efficiency Act (EnEfG) to implement an energy or environmental management system are exempt from this requirement.
Companies with more than 250 employees and/or an annual turnover exceeding €50 million or an annual balance sheet total exceeding €43 million are subject to mandatory energy audits. An existing environmental or energy management system according to EMAS or ISO 50001 exempts you from this requirement.
We support you with the right solutions for your company
We are happy to assist you with the implementation of an energy management system according to ISO 50001 or an environmental management system according to EMAS! Arqum is one of Germany's leading providers of consulting services for the implementation of EMAS and ISO 50001. For 25 years, we have been advising organizations across all sectors on the implementation of EMAS, and since the publication of ISO 50001 in 2011, on the implementation of energy management systems. We have advised several hundred organizations in both areas.
Feel free to contact our energy consulting or environmental management experts ! If you are still unsure whether an energy or environmental management system is the more suitable solution for you, contact us directly at arqum@arqum.de – we'd be happy to advise you!
Your contact person at Arqum: Jakob Kriebel
Version of 14.7.2026
The content on this page reflects the current state of affairs at the time of publication. Please note that the legal situation may change in the future.