Company Size Alone No Longer Determines Who Must Conduct an Energy Audit.
As of January 1, 2026, the system of mandatory energy audits has changed in Hungary. From now on, the obligation is determined not by large-enterprise status but by actual energy consumption. We have summarized the most important information and deadlines to help you prepare in time for compliance with the new regulations by completing an energy audit.
The 10 TJ Rule — Who Is Required to Conduct an Energy Audit?
The law has removed the term “large enterprise” from the definition of obligated entities and introduced the concept of a “business entity subject to mandatory energy auditing.”
Any business entity — whether an SME or a large corporation — whose average annual energy consumption during the three years preceding the reporting year exceeds 10 TJ (terajoules) across all energy sources becomes obligated, regardless of company size.
What does this mean in practice? What types and quantities of energy use does this represent? An annual consumption of 10 TJ corresponds approximately to:
- 2,777 MWh of electricity, or
- 292,000 m³ of natural gas, or
- 10,000 GJ of heat energy, or
- 280,000 liters of diesel fuel
Based on the above, some smaller but energy-intensive SMEs will newly fall under the obligation, while several large companies with low energy consumption will be exempt. Therefore, it is advisable to check as soon as possible whether your company’s three-year average consumption exceeds the 10 TJ threshold and whether an energy audit will be required in 2026.
Deadlines — Who Must Do What?
Companies that become subject to the obligation under the new regulation must complete their first energy audit no later than October 10, 2026.
Companies that were already obligated must renew the audit within four years from the date of the previous audit.
For example, if your audit was conducted in 2023, the next deadline will fall in the corresponding month of 2027.
New Elements — Implementation Plan and Disclosure Obligation
It is no longer sufficient to simply “tick the box” and complete the audit formally — companies must meaningfully address its findings and recommendations.
The legislation introduces the concept of an implementation plan, which must include technically and economically feasible actions and measures based on the audit results and recommendations.
The plan must be submitted to the executive management of the company but does not need to be filed with the authority.
Another new requirement is public disclosure:
An annual report must be prepared on the implementation plans and the rate of implementation of recommendations, and it must be published on the company’s website by March 31 of the year following the reporting year.
The Advantage of ISO 50001 — An Alternative to the Audit
If your company holds an accredited EN ISO 50001 energy management system certificate, it is fully exempt from conducting a separate energy audit.
Companies certified under ISO 50001 are not required to prepare a separate implementation plan in the statutory format, as the standard itself ensures continuous energy performance review.
However, the existence of the certificate must still be reported to the authority (MEKH).
What Should You Do Now? — The 5-Step Action Plan
- Collect and verify your company’s total energy consumption data for the past three years.
- If you need help determining your obligation, contact us — we will assist you.
- Conclude a contract with an auditing organization already in the first quarter of 2026.
- Register your company on the MEKH website no later than June 30.
- Complete the first audit by October 10.
Let’s Start Working Together Today
Our experts help evaluate your consumption data, determine whether your company is subject to the audit requirement, and conduct the entire energy audit process from start to finish.
Legal Obligation or Business Opportunity?
For many company leaders, a mandatory audit is merely an administrative burden to be checked off. We see it as a business advantage:
- It reveals hidden costs, overspending, and risks
- It optimizes production and operational processes
- It increases the company’s market credibility
An audit should not be a burden — it should be a competitive advantage.
Why Go Beyond Simple Regulatory Compliance?
- Financial security: We identify weaknesses in internal controls before they result in financial loss.
- Decision support for management: We highlight economic relationships and efficiency reserves that may remain hidden during day-to-day operations.
- Creditworthiness: For banks, investors, and business partners, audited reports are a guarantee of reliability.
- Increased company value: In the event of a sale, audited financial histories significantly enhance business value and buyer confidence.