Audit Obligation according to DIN 16247-1 for Large Companies
With the implementation of the EU Energy Efficiency Directive 2012/27/EU and the German Energy Services Act (EDL-G), large companies (non-SMEs) were required to conduct an energy audit for the first time in 2015 in accordance with the DIN 16247-1 standard. Thus, since the amendment, energy-intensive companies must have their energy consumption reviewed in an audit regularly every four years according to sections 8 to 8d EDL-G.
According to DIN 16247-1, an energy audit is a systematic inspection and analysis of the energy use and consumption of a system or organization with the aim of identifying energy flows and the potential for energy efficiency improvements.
The procedure according to DIN EN 16247-1 first determines the energy consumption of all relevant energy sources such as electricity, combustibles (natural gas, heating oil, etc.), and fuels (gasoline, diesel) and assigns them to the corresponding consumers. The consumers are, for example, production plants, heat generators, or lighting. The recording and display of the consumers leads to the determination and display of energy flows. From the energy flows, you can determine and economically evaluate potential savings for your company.
At the same time, you comply with new legal requirements and can benefit from tax breaks, for example, through the electricity tax peak compensation. The energy audit is based on the requirements of the DIN EN 16247-1 standard and can be carried out either by internal or external experts.
The Federal Office of Economics and Export Control (BAFA), for example, is responsible for the operational implementation of energy audits. Energy auditors prepare energy audit reports according to DIN 16247-1. An audit must be carried out by qualified and accredited auditors at least four years after completion of the initial audit and every four years thereafter.
Important Requirements of DIN 16247-1
First of all, you must define the basis of the total energy consumption in order to be able to concentrate on the essential energy consumers when carrying out an energy audit. The total energy consumption is the amount of energy used and consumed by the company itself in the relevant period under consideration across the entire company. All energy sources must be taken into account, such as electricity, combustibles, (district) heating, renewable energy sources, fuels, and similar.
Note that a company is considered to be the legally independent entity that keeps books and accounts for commercial and/or tax purposes, including its branches, subsidiaries, establishments, or parts of establishments. Accordingly, legally independent subsidiaries are to be regarded as separate companies. The total energy consumption of a subsidiary is not part of the total energy consumption of the respective parent company. All of the company’s plants, locations, processes, facilities, and transportation must be included. Sales rooms, administrative rooms, storage rooms, or comparable premises must also be taken into account when determining the total energy consumption if the company uses or consumes energy sources at such places.
An audit according to DIN 16247 can be classified as proportionate if it is limited to the plants, sites, processes, facilities, and transport located in Germany and thus within the scope of the EDL-G when determining the total energy consumption. Nevertheless, these sites located abroad may be subject to an energy audit obligation applicable there.
- Further general information on energy audits
- Further information on the ISO 50001 standard
- Further information on the energy audit directly from BAFA
Patrick Soboll can professionally advise you on all questions regarding your energy audit according to DIN EN 16247-1. With our energy services, you are optimally prepared for an audit. Contact Mr. Soboll directly here:
Patrick SobollAccount Manager, Energy Services
T +49 89 379 160 457
M +49 171 569 7135