Many companies are currently required by law to publish implementation plans in accordance with Section 9 of the Energy Efficiency Act (EnEfG). This applies to companies obligated under Section 8 of the EnEfG to implement a management system according to EMAS or ISO 50001, as well as companies subject to energy audits under Section 8 of the Energy Services Act (EDL-G) and with a total energy consumption exceeding 2,5 GWh/year.
The publication deadline is three years after the completion of the first energy audit or the first (re-)certification / (re-)validation after November 17, 2023. Therefore, this publication is due for the first companies from November 2026 onwards.
Measures subject to publication requirements
Economic measures with a maximum useful life of 15 years must be published. According to the German Energy Efficiency Act (EnEfG), measures are considered economically viable if they achieve a positive net present value after a maximum of 50% of their useful life. A cost-benefit analysis according to DIN EN 17463 (VALERI) is mandatory. Smaller efficiency measures (investment of less than €2.000) or measures already underway are exempt from the publication requirement.
Review and content of the implementation plans
Prior to publication, it is mandatory to have the completeness and accuracy of the information reviewed and confirmed by independent third parties. These can be appointed EMAS environmental verifiers, certifiers commissioned by an accredited certification body according to DIN EN ISO 50001, or energy auditors approved by the BAFA according to the EDL-G (Energy Services Act).
The implementation plans must contain the following information:
- Prioritization of measures
- Designation of the identified and economically evaluated measures
- Calculated investment volume
- Timeframe for implementation
- Information on implementation progress
Further detailed information on the implementation plans can be found in the BAFA information sheet for the Energy Efficiency Act.
Amendment to the Energy Efficiency Act (EnEfG) provides relief
The draft law to amend the Energy Efficiency Act (EnEfG), which has been available since June 20, 2026, contains some relief measures:
- The threshold for the mandatory implementation of a management system according to EMAS or ISO 50001 is to be raised from 7,5 GWh to 23,6 GWh.
- Alternatively, the introduction of an environmental management system according to ISO 14001 would also be possible.
- The obligation to conduct energy audits should also be linked to energy consumption and apply to all companies with an annual consumption of 2,77 to 23,6 GWh.
- As before, an exemption from the energy audit obligation could be obtained via a validated or certified management system according to EMAS or ISO 50001.
- Implementation plans would only need to be published for mandatory energy audits; companies with a management system according to EMAS or ISO 50001 would no longer need to publish implementation plans.
- The external review by third parties will be eliminated. In return, the publication deadline could be shortened to three months after completion of the energy audit.
The draft law thus contains significant simplifications. However, it is currently impossible to predict whether the draft law will come into force in this form – and when.
Your contact person at Arqum: Lena Strauß
Version of 11.08.2026
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.