Energy audit is a systematic control and analysis of the use and consumption of energy by a building, facility, organization or system that aims to identify energy flows together with defining the possibilities of improving energy efficiency as defined in the PN-EN 16247 standard. A necessary element for full improvement energy efficiency is an energy audit of the company, which includes a review of the entire energy management of the company, including research, analysis and evaluation, diagnosis of energy use, indication of measures to improve the efficiency of its use, as well as guidelines for the preparation and implementation of the energy management system. The audit report is a study containing a summary assessment and proposed improvement activities.


The Energy Efficiency Act of May 20, 2016 imposes an obligation to perform a periodic energy audit in large enterprises operating in Poland. This obligation results from the provisions of the Directive of the European Parliament and of the Council 2012/27 / EU. The Act does not specify in detail the form and content of the company's audit, and provides a document in which the general principles for conducting the energy audit were included. The document is the PN-EN 16247 standard. The standard PN-EN 16247 issued in 2015 introduces general principles for the preparation of energy audits, which are commonly used for all audits regardless of the purpose of their development.


Large enterprises are required to conduct an energy audit. The name of a large enterprise is defined as:

- in which the employment is 250 or more people

- whose balance sheet total equals or exceeds million (PLN 175.827 ml if the financial year is 2015) or the annual turnover is equal to or higher than million (PLN 204.45 million if the financial year is 2015).

According to art. 36 of the Energy Efficiency Act of May 20, 2016, enterprises that have implemented and certified energy management system (ISO 50001) set in relevant standards or environmental management system (ISO 14001) are exempted from this obligation if audits were carried out under these systems energetic.


In art. 37 paragraph 1 of the Energy Efficiency Act of May 20, 2016 specifies that an energy audit of an enterprise is a procedure that aims to make accurate and confirmed calculations related to proposed plans to improve energy efficiency and provide information on potential energy savings. In accordance with PN-EN 16247, the purpose of the audit may be, for example, general assessment of energy consumption, searching for opportunities to reduce energy consumption, changes in the energy system, preparing energy management system, assessing the correctness of the change in the energy supply system, and its subject may be installation , building, production process, technical system or energy management of the company.


According to the PN-EN 16247 standard, the energy audit consists of five parts:

  1. General requirements;
  2. Buildings;
  3. Processes;
  4. Transport;
  5. Competences of energy auditors.

An energy audit of an enterprise should cover all forms of energy use:

  1. energy supply, i.e. sources and networks, carriers, renewable sources;
  2. the use of energy in technical facilities and systems, their improvement or replacement;
  3. operation, i.e. inspections, monitoring, maintenance, service organization; contracts and tariffs with suppliers, user behavior, their instruction and training;

Elements that must include an energy efficiency audit:

  1. Assessment of technical condition and analysis of energy consumption by the facility (device, installation)
  2. Assessment of the effects obtained as a result of the implementation of the undertaking aimed at improving energy efficiency
  3. In the case of an audit before the undertaking to improve energy efficiency, the audit must include a description of potential types and variants of the project implementation along with an assessment of its economic viability and possible energy savings.

The final effect of the energy efficiency audit is to obtain the average annual primary energy savings as a result of the project. On the basis of this value and the time of obtaining savings declared by the recipient of energy, a tender declaration must be filled in and a tender should be opened for the selection of undertakings aimed at improving energy efficiency.

The obligation to keep data on the energy audit of the company for 5 years for control purposes (Article 37 (3)) was also introduced.


The principles of conducting energy audits of enterprises are defined in art. 36 and 37 of the Act on Effects

Initial visit

The auditor agrees with the principal of the basic conditions of the audit, determines its purpose and implementation time, informs about possible limitations affecting the scope or procedure of performing the audit, indicates the possibilities of improving energy efficiency.

Opening meeting

The auditor agrees with the client the work schedule and receives contact with the person cooperating with him during the audit.

In addition, the client undertakes to provide the necessary data to conduct the audit and informs about the audit of employees affected.

Collecting data

The auditor together with the cooperating person collects
list of energy consuming systems, processes and equipment; detailed characteristics of the audited entity; Energy consumption; projects and documents regarding maintenance and operation; current and planned tariffs and prices; state of the energy management system.


The auditor conducts his own research and observations, controls the objects planned for the audit, tries to assess the actual use of energy in the facility and examine the activities affecting consumption and energy efficiency.


The auditor analyzes the actual state of energy consumption and defines possible measures to improve energy efficiency based on the collected data and own research. 


Report - is a final document intended for the client, containing a synthetic assessment, conclusions and recommendations.

Final meeting

The auditor provides the client with an audit report, discusses the recommendations contained therein and provides necessary explanations.

Pursuant to the provisions of the Energy Efficiency Act of May 20, 2016, the proposed audit based on the PN-EN 16247 standard meets the requirements of mandatory audit for large enterprises. It includes requirements for all energy audits. The recommendation for the application of this standard is contained in Directive 2012/27 / EU of October 25, 2012 on energy efficiency.


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