As of 1 July 2019, a reporting obligation applies to companies for taking energy-saving measures. Companies must report to the competent authority which energy-saving measures they have taken within their company. This duty to report, also referred to as a duty to provide information, is included in Article 2.15 of the Activities Decree.
If a company had not yet been established on 1 January 2019, that company must report on energy-saving measures for the first time at the latest one year after the company was founded.
If a company is part of an enterprise that is not a small or medium-sized enterprise, as referred to in Article 8 (4) of the Energy Efficiency Directive, that company must report on energy-saving measures for the first time by 5 December 2019 at the latest. The report may use the energy audit for the group of which the company is part.
The savings from the EML (Recognized measure list or Overview of recognized energy saving measures, article 10, Activities Regulation) for the industry are leading. A deviation from this must be explained. Taking alternative measures with sufficient justification of the energy-saving effect remains possible. A combination of EML measures and alternative options may therefore also be reported.
If there is no EML for the company or is not usable, all energy-saving measures must be taken that have a payback time of 5 years or less. It is up to the competent authority to determine whether you have met the energy saving obligation.
If a company does not submit a report or an incorrect report, the company does not comply with the reporting obligation and enforcement action can be taken (fine from € 1,000).
The amendment of the Activities Decree will take effect on 1 July 2019. This is the date on which companies must report on energy-saving measures at the latest for the first time. The report must therefore take place before 1 July 2019. Companies must report for the first time in January-June 2019. On 1 July 2019, a company is otherwise in violation of the information obligation.
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