The new European directive on energy efficiency n ° 2023/1791 of 09/13/2023 comes into force in French law. What does it change for your tertiary buildings? What impact on Ddadue regulatory energy audits?
Sobre Energy takes stock!
Reminder of the regulatory context
History of directives
The first European directive relating to energy efficiency dates from 2012. It was transcribed in French law in July 2023 in the DDADUE law (various provisions of adaptation to European Union law).
On July 14, 2021, the European Commission adopted the Fit for 55 package, which adapted existing legislation in terms of climate and energy to the new European objective aimed at a minimum reduction of 55% of greenhouse gases by 2030.
One of the elements of this package includes the revision of the energy efficiency directive (EED), in order to align its provisions with the new 55%greenhouse reduction objective.
The new directive
It is the new European directive relating to energy efficiency (n ° 2023/1791) and which dates from September 2023 which revises the first directive of 2012:
This new legislation currently fixes the level of energy savings that the EU must achieve to achieve the agreed objective of an improvement of 32.5% of energy efficiency by 2030. "This amounts to doing 2 times more by 2030 than between 2012 & 2023", according to Sophie Mourlon, Director General Energie & Climate at the Ministry of Ecological Transition, during a recent ATEE conference.
Since this beginning of 2025, the new directive has been under transcription in French law: it was adopted at first reading in the National Assembly and in the Senate in March.
New energy audit thresholds
Company companies
All companies subject to DDADUE regulatory energy audits must transmit their audit file on the ADEME energy audit platform every 4 years: https://audit-energie.ademe.fr/
Ademe carried out an assessment in 2017 on the use of this platform. Study being updated over the period 2021-2024. According to the first provisional figures, the trend shows a delay in compliance:
- + 7000 companies recorded on the Energy Audit platform
- But only 1/3 (2282) are in accordance, that is to say, have deposited their energy audit under 4 years old or proof of implementation of an ISO 50 001 energy management system which dispense them from such a audit
Reminder of the current threshold
The companies concerned are legal entities which exceed one of the following two thresholds on two consecutive accounting years:
- 250 people (UTA)
Or
- A turnover exceeding € 50 million and an assessment exceeding € 43 million
When there are less than 250 people, the two thresholds of the financial criterion must be collected (turnover and assessment) to be a compulsory company under this regulations.
According to article L233-1, "legal persons registered in the Trade and Companies Register as well as legal persons under private law mentioned in article L. 612-1 of the Commercial Code whose total balance sheet, turnover or workforce exceeds thresholds fixed by decree in the Council of State are required to carry out, every four years, an energy audit satisfied with the criteria defined Independently by recognized listeners competent, activities carried out by them in France. »»
The audit must cover 80% of energy bills.
Towards a stricter threshold
The new European Directive Energy Efficiency of 2023 sets new subjugation criteria:
- Implementation of an Energy Management System (EMS) by 11/10/2027, if the average annual consumption of the company's final energy is greater than or equal to 23.6 GWh
- Creation of a compulsory energy audit every 4 years, now based on energy consumption, if the average annual consumption of final energy is greater than or equal to 2.75 GWh (calculation based on the last 3 years before the year of the audit)
- The implementation of an ISO 50 001 SME exempts companies from the realization of the compulsory energy audit
What will change such a threshold on energy consumption instead of the size of the company will change? An impact study is currently underway, conducted by the Directorate General of Energy and Climate at the Ministry of Ecological Transition.
How to ensure your compliance?
The company concerned by the new thresholds will have to set up an action plan published in its annual report, listing the recommendations from the audit.
The energy audit must always cover at least 80% of the company's final energy consumption.
This energy audit must be carried out every 4 years if the company was already subject to the previous thresholds or before 11/10/2026 for a new taxable person.
Derogations: in the event of implementation of an Energetic Performance Contract (CPE) covering 80% of final energy consumption
Sanctions: they remain set at 2% excl. Tax of the turnover of the company concerned