# Energy Efficiency Directive (2023/1791, EED)

Directive (EU) 2023/1791 of the European Parliament and of the Council of 13 September 2023 on energy efficiency and amending Regulation (EU) 2023/955 (recast)

- Status: In force
- Legal order: European Union
- Legal area: Climate, CO₂ and energy
- OJ L 231, 20.9.2023, p. 1, amended by Directive (EU) 2024/1788
- Business profile: Mining, Smelting, Semi-fabrication, Recycling, Product manufacturers

## In brief

The criterion for the obligations of undertakings becomes energy consumption, not size: > 85 TJ/year – certified energy management system, > 10 TJ/year – energy audit every 4 years and action plan.

## Key obligations

- independently certified energy management system where average consumption is > 85 TJ/year (3 years), by 11.10.2027 (Art. 11(1))
- energy audit where consumption is > 10 TJ/year without an energy management system – the first by 11.10.2026, thereafter every 4 years (Art. 11(2))
- action plan based on the audit recommendations, submitted to the management (Art. 11(2), fourth subparagraph)
- publication of the action plans and of the rate of implementation of the recommendations in the annual report (Art. 11(2), fifth subparagraph)
- exemption from paragraphs 1–2 where there is an energy performance contract or a certified EMS with an audit in accordance with Annex VI (Art. 11(10)–(11))

## Competent authority

in PL – President of the Energy Regulatory Office (URE) (energy audits of undertakings, under the Act of 20.05.2016)

## Penalties

Penalties laid down by the Member States (Art. 32); in PL – Arts 39–40 of the Act on energy efficiency

## Entry into force

10.10.2023

## Application

transposition by 11.10.2025; first audit by 11.10.2026; energy management system by 11.10.2027

## Key dates

- 11.10.2025: transposition deadline (Art. 36(1))
- 11.10.2026: first energy audit for undertakings > 10 TJ/year
- 11.10.2027: energy management system in undertakings > 85 TJ/year

## Related acts

- [Act on energy efficiency – energy audit of undertakings](https://igmnir.org/dane/prawo/en/pl-efektywnosc/)
- [EU ETS Directive (2003/87/EC)](https://igmnir.org/dane/prawo/en/eu-ets/)
- [Free allocation (Delegated Regulation 2019/331) and benchmarks 2026–2030](https://igmnir.org/dane/prawo/en/eu-ets-far/)

## Official sources

- [Text of the act](http://data.europa.eu/eli/dir/2023/1791/oj)
- [Consolidated text](https://eur-lex.europa.eu/legal-content/PL/TXT/?uri=CELEX:02023L1791-20260805)

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Register as of: 22.10.2026. The official text of the act prevails. IGMNiR. On the website: https://igmnir.org/en/law/#akt-eu-eed