Energy audit
Large and energy-intensive companies: a consumption audit filed with ENEA. Fines up to €40,000.
Source: Art. 8 D.lgs. 102/2014 e successive modifiche
Who it applies to
Large companies, i.e. those above 250 employees and, alternatively, €50m turnover or €43m balance-sheet total. The obligation also applies to energy-intensive companies regardless of size: an energy-intensive SME is in scope, while a large service company with modest consumption is still in scope as a large company.
What you must do
- Check your status: large company by size parameters, or energy-intensive company.
- Appoint a qualified provider (ESCo, certified energy manager or energy auditor).
- Carry out the audit across sites and processes, meeting the statutory minimum criteria.
- File the audit with ENEA by the deadline and keep evidence of it.
When
Periodic, on a four-year cycle with an update requirement. Deadlines are set by the applicable rules: check the current calendar with ENEA.
Penalties
Administrative fines from €4,000 to €40,000 for failing to carry out the audit; €2,000 to €20,000 for an audit that does not meet the minimum criteria.
What you need at hand
- Energy consumption by carrier (electricity, gas, fuels) and by site
- Process and production data to build performance indicators
- Energy invoices for the period and plant layouts
The same data, reused
How it connects to the VSME dossier
The audit produces exactly the data behind Basic module B3: total energy consumption in MWh, breakdown by carrier and estimated greenhouse gas emissions. A recent audit already covers the most laborious part of B3.
organises this data once and makes it reusable for banks, clients and tenders. It does not issue certifications, ratings or assurance.
Informational sheet, not a substitute for professional advice: your situation may depend on legal form, sector, group membership or the compliance model adopted. References verified on 22/07/2026.