Energy audit requirements changed – does it affect your company?

The Energy Efficiency Act changed in 2026. Mandatory energy audits now apply to many companies previously exempt. The requirement no longer depends on company size but on energy consumption. In this blog post, our energy efficiency expert Anssi Nevalainen explains what the change means in practice and how to proceed.

Until now, the energy audit requirement has been determined by company size, applying only to large companies. The updated law changes this logic. Going forward, what matters is the company’s energy consumption.

The requirement is divided into two tiers:

• 2,700–23,600 MWh/year: a mandatory energy audit must be conducted at least every four years.
• Over 23,600 MWh/year: the company must implement a certified energy management system, such as ISO 50001 or ETJ+.

The consumption threshold is calculated as the average energy consumption over the previous three years. Energy consumption also includes vehicle fuels, whose energy content must be accounted for. This means the threshold can be exceeded even if the business environment has changed in a short period, or if the company has many vehicles relative to other operations.

First mandatory audit must be completed by October 11, 2026

Companies entering the requirement for the first time must complete their first energy audit by October 11, 2026, at the latest. Conducting an energy audit takes approximately 2–6 months, depending on the scope and factors affecting the schedule. If the requirement applies to your company, preparations should begin immediately.

The audit includes a facility review covering at least 10% of the company’s energy consumption. To fulfill the legal obligation, we can help define the audit scope and tailor the content to your needs.

In the audit results, we clearly report the impacts of energy-saving measures (MWh/a, €/a, kgCO2/a) based on measured or otherwise traceable baseline data. To support action recommendations, we calculate investment costs and payback periods.

A report alone is no longer enough: audits now require an action plan

Whether energy audits are new or familiar to your company, it’s important to note that the new law tightens content requirements. A simple current state assessment with recommendations is no longer sufficient.

Every audit must now include a concrete action plan for improving energy efficiency. The action plan incorporates action recommendations that are deemed technically and economically feasible to implement.

This is a practical improvement. It encourages implementation of the measures included in the plan and underscores their importance. Energy audits deliver the most value when they lead to action rather than sitting in a binder waiting for the next audit.

Energy audits reveal savings not noticed in daily operations

A carefully conducted energy audit often reveals significant savings opportunities that go unnoticed in daily operations.

An external auditor can examine practices objectively. Broad experience across different sites provides valuable perspectives and benchmarks for each audit. Especially in industrial environments, improving energy efficiency directly impacts production costs and competitiveness.

Audits often surface proposals for renewable energy use, energy recycling and electrification, as well as optimization of facility service systems and production processes. Results can easily be utilized as part of a broader energy strategy when considering, for example, the company’s emissions reduction pathway.

Energy management system implementation by October 11, 2027

Once energy consumption exceeds 23,600 MWh/year, companies must implement a certified energy management system through which the company develops energy efficiency using a continuous improvement model. Commonly accepted systems in Finland are ISO 50001 and ETJ+.

Based on experience, implementation requires several months, especially when starting from scratch. Implementation should therefore begin well in advance.

We help you assess your company’s starting point and collaboratively create the foundation for system implementation. During implementation, we examine current energy consumption, measurement capabilities, your company’s information systems and their usability for implementation. Additionally, systems and practices for data management must be defined.

Beyond implementation, we participate as needed in audits, particularly the first ones, and are happy to assist with continuous improvement work when considering development targets.

Fulfilling legal requirements through alternative means

The law gives companies reasonable flexibility to fulfill requirements in the way that works best for them. A certified energy management system is considered to fulfill the legal requirement in all cases, but the requirement can also be met through:

• Certified environmental management system (ISO 14001) that includes an energy audit conducted according to minimum requirements specified in the law and regulations.
• Company has joined an energy efficiency agreement and conducts an energy audit and/or uncertified ETJ+.
• Company has an energy service agreement that includes the energy management system components specified in the law.

We find the best energy saving opportunities and legal requirements get met

Elomatic has years of experience with energy audits for large buildings and industrial companies and improving energy efficiency.

We help you determine what requirements apply to your company’s operations and conduct the audit or support energy management system implementation and maintenance according to your needs.