Article 11 uses enterprise energy consumption over the previous three years, taking all energy carriers together, rather than a simple employee-count test. The 85 TJ threshold points to a certified energy management system; the 10 TJ threshold points to an energy audit where the enterprise does not implement an EMS.
Use the three-year average to decide whether the audit or EMS duty applies. Article 11(3) contains a separate annual test: if a covered enterprise consumes more than the relevant 85 TJ or 10 TJ threshold in a given year, Member States must ensure that information is available to the national authority responsible for Article 11.
Use the EU dates as planning anchors. National law can define the enterprise boundary, notification mechanics, competent authorities, audit-quality schemes, publication handling, and confidentiality protections. Article 11 also exempts an enterprise from paragraphs 1 and 2 where a qualifying energy performance contract covers the necessary EMS elements and complies with Annex XV, or where an independently certified environmental management system includes an Annex VI energy audit.
For an enterprise that crosses a threshold after the transition dates, the Directive does not state a new-enterprise completion period. Commission Recommendation (EU) 2024/2002 recommends one year for a newly covered audit-route enterprise and two years for a newly covered EMS-route enterprise. Record those periods as non-binding guidance until the applicable national rule or authority instruction confirms the operational deadline.