Yes, if its average annual final energy consumption reaches 2.75 GWh over the last 3 calendar years: since 1 October 2025, neither workforce nor turnover counts. Calculation adds electricity, gas, fuel oil, heat, vehicle fuels and self-consumed solar energy at company level. The first audit is due by 11 October 2026.
Read the source article: Mandatory energy audit: who is covered in 2026?