Large enterprises have to compose energy audits latest for 5.12.2019 as described in Energy Efficiency Directive and Energy Sector Organisation Act. The energy audit has to be updated after every 4 years.
In general, large enterprise is an enterprise having more than 250 employees or balance-sheet total >43 MEUR and/or annual turnover > 50MEUR (parent company or consolidated).
An energy audit is not obligatory if the enterprise will introduce an energy management system in accordance with European or international standard. This management system must meet the minimum requirements set for the energy audit.