Netherlands: Obligation to undertake energy efficiency audits

Phase: Anticipation
Obligation to undertake energy efficiency audits
Last modified: 10 December, 2021
Native name:

Tijdelijke regeling implementatie artikelen 8 en 14; Richtlijn energie-efficiëntie

English name:

Temporary arrangement for the implementation of Articles 8 and 14; Energy efficiency directive


Articles 2-6 of Temporary arrangement for the implementation of Articles 8 and 14; Articles 8 and 14 of Energy efficiency directive


EED energy audit

The EED energy audit is an obligation arising from the European energy efficiency directive (EED). Its purpose is to make companies and institutions aware of their energy consumption and of the options for saving energy and making the energy consumption more sustainable. The energy audit provides a detailed overview of all energy flows within the company. The audit also provides insights into possible saving measures and their expected effects. This concerns, among other things, the energy consumption of buildings, industrial processes and installations, including transport and heat.

An EED energy audit report consists of:

  • a schematic overview of all existing energy flows (including transport);
  • a description of the main factors influencing energy consumption;
  • a quantified overview of the company's energy saving potential;
  • a description of all possible cost-effective energy saving measures.

Large companies are obliged to carry out an energy audit every four years. The obligation applies to the companies that consume more than 50,000 kWh electricity or 25,000mgas per year. Companies under the energy covenants are exempted from the obligation. 

As of 1 July 2019, there is also an obligation to provide information on energy savings. This means that companies should report which energy-saving measures they have implemented from this date.

A company is obliged to perform the EED energy audit if it is a large company that does not have an SME (small and medium-sized enterprise) status according to European principles. This is the case if a company (or institution with an economic activity) has 250 employees or more, including participations of or in partner companies and affiliated companies; or has an annual turnover of more than €50 million and an annual balance sheet total of more than €43 million, including participations of or in partner companies and affiliated companies.

Environmental protection act

In the Netherlands, businesses must comply with the energy saving regulations listed in the Activities decree (Activiteitenbesluit). They achieve compliance by reducing their energy demand, by applying sustainable technologies and by using renewable energy sources.

  • If a company's annual energy consumption exceeds 50,000 kWh (electricity), 25,000m3 (gas) or the equivalent in another fuel, the company must take energy-saving measures if it can recover the costs in less than 5 years. Recognised energy saving measures have been laid down for each sector.
  • If a company consumes more than 200,000 kWh (electricity) or 75,000 m3 (gas), the municipal authorities may require the company to carry out an energy saving study.


Before 1 July 2019, reporting of energy efficiency measures was done through, an online submission portal which provides information to assist obligated parties.

The lists of recognised measures (EML Erkende Maatregelenlijst) were introduced in 2015. Updated sector specific lists of recognised energy efficiency measures were published and entered into force in April 2019.

The payback method was published in July 2019.

Cost covered by
  • Employer
Involved actors other than national government
  • Other
Involvement others
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