EED audit requirement in the Netherlands
The EED audit requirement stems from the European Energy Efficiency Directive (EED) and encourages businesses to make energy efficiency a structural priority. Companies subject to this requirement must carry out a periodic energy audit to assess their energy consumption and identify potential energy-saving measures.
The audit not only provides organisations with insight into their energy performance, but also helps to lower energy costs, reduce CO₂ emissions and better prepare for future regulations.
Who is currently subject to the EED audit requirement?
At present, the EED audit requirement applies to large companies with more than 250 employees, or an annual turnover of more than €50 million and total assets of more than €43 million.
The audit must be carried out every four years and includes, amongst other things:
- buildings and technical installations,
- industrial processes,
- transport and mobility,
- and overall energy management within the organisation.
Organisations with a certified ISO 50001 energy management system are exempt from the requirement to undergo a separate audit.
What does an EED audit involve?
An EED audit analyses your organisation’s total energy consumption and identifies specific energy-saving measures. It examines both technical and organisational optimisations.
A high-quality audit:
- clearly maps out energy flows,
- identifies potential savings,
- calculates payback periods,
- and helps to prioritise investments.
The audit often forms the basis for a broader sustainability or energy transition strategy.
Upcoming changes to the law
The European EED Directive has recently been revised. The Netherlands is currently working on transposing this revised directive into national law. The amended regulations are expected to come into force from the end of 2026.
The main change is that the focus is shifting from company size to actual energy consumption.
New thresholds based on energy consumption
Under the revised EED Directive, organisations will be categorised on the basis of their annual energy consumption:
- Annual energy consumption between 10 and 85 TJ
→ mandatory energy audit - Annual energy consumption exceeding 85 TJ
→ mandatory certified energy management system, such as ISO 50001
This involves examining the total energy consumption of the entire organisation, including all sites, building-related energy, process energy and business transport.
As a result, even organisations that are not currently subject to an audit may still fall under the regulations from 2026 onwards.
Further information on these upcoming changes can be found on the website of the Netherlands Enterprise Agency (RVO).
Why start preparing today?
The transition to energy-based criteria requires organisations to gain a better understanding of their overall energy consumption. Preparing in good time therefore offers significant advantages:
- insight into future compliance risks,
- better-informed investment decisions,
- lower energy costs,
- and a stronger sustainability strategy.
By collecting energy data and analysing energy flows now, you can avoid being pressed for time when the new regulations come into force.
Encon supports organisations in:
- determining whether the EED audit requirement applies,
- calculating total energy consumption,
- carrying out energy audits in accordance with the regulations,
- identifying cost-effective energy savings,
- and implementing energy management systems such as ISO 50001.
Our experts combine technical expertise with a pragmatic approach, ensuring that your organisation is not only compliant but also derives maximum value from its energy policy.
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