Act No. 321/2014 Coll. on Energy Efficiency lays down the obligation for large enterprises to complete an energy audit. Large enterprises are now obliged to complete such an energy audit at least once every four years. Penalties from 5000 to 30000 € for not conducting deadline for completing an energy audit will be imposed by an inspection under the Act.

Large enterprise means an enterprise with either more than 250 employees has either an annual turnover of greater than €50m or an annual balance sheet of greater than €43mil. €. Energy audits are voluntary for small and medium enterprises.

There is sometimes a problem with determining whether it is a small, medium or large enterprise. in determining, It is also necessary to take into account a partner or linked enterprises, not only to look at the number of employees and economic indicators.

Many enterprises, in which 25% or more of the capital or voting rights are directly or indirectly controlled by public authorities, are considered to be large enterprises. Many banks, insurance companies, trade chains, other service companies and enterprises with public sector participation are considered to be large enterprises according to the requirements of EU.

It is necessary to follow the current definition of small, medium and large enterprises to verify whether an enterprise is or is not required to provide an energy audit. This information is stated in European Commission Regulation no. 651/2014 on page 70, The Regulation is published in the Official Journal of the European Union.


Audit as a condition


As it was mentioned. Energy audits are voluntary for small and medium enterprises but their completing is a condition for the possibility of requiring funds for the reconstruction and modernization of energy facilities and so on.

Slovak Innovation and Energy Agency (SIEA) recommends energy audit for the small and medium enterprises to have because as the result of any thorough analysis of energy consumption should be a set of measures. Implementation of measures should contribute to significant energy and financial savings. The financial contribution of a thoroughly completed audit may exceed the cost of the audit many times over.

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