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FAQEED Annex VIEU

EU Energy Efficiency Directive What should an EED energy audit report include?

An EED audit report should be built around Annex VI: measured and traceable energy data, a representative consumption-profile review, identified measures, renewables potential, life-cycle costing where possible, and validated savings calculations.

For enterprises subject to Article 11 audits, the report also needs to support the management action plan and the published recommendation implementation rate, subject to confidentiality protections.

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Author
Sorena AI
Published
May 9, 2026
Updated
Jul 25, 2026
5 sections4 primary sources
Overview

Directive (EU) 2023/1791 does not prescribe one EU report template. Article 11 makes Annex VI the minimum-criteria test: the and its report must capture the data, scope, measures, economic analysis, calculations, and retained records needed to support recommendations and follow-up.

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5 of 5 questions
Question 1

What should an EED energy audit report include?

The report should let a reviewer understand the audited boundary, energy baseline, significant energy uses, proposed measures, and savings logic behind each recommendation. Annex VI requires up-to-date, measured, traceable operational energy-consumption data and, for electricity, load profiles.

The report should also cover the consumption profile of buildings or groups of buildings, industrial operations or installations, and transportation where those are relevant to the enterprise. That scope matters because Annex VI requires the audit to be proportionate and sufficiently representative to give a reliable picture of overall energy performance and the most significant improvement opportunities.

  • Scope and boundaries: sites, activities, facilities, buildings, industrial operations, installations, and transport covered or excluded.
  • Energy data pack: measured consumption data, electricity load profiles, and traceability back to meters, bills, submetering, operational records, or other retained evidence.
  • Consumption-profile review: major energy uses, operating patterns, abnormal loads, and the basis for deciding the audit is representative.
  • Recommendations: energy efficiency measures to decrease consumption and the potential for cost-effective use or production of renewable energy.
  • Savings case: detailed and validated calculations for proposed measures, including assumptions, units, baseline period, and stated limitations.
  • Economic case: life-cycle cost analysis where possible, not only simple payback, so long-term savings, residual values, and discount rates are visible.
Question 2

How does EN 16247 relate to EED audit report contents?

EED Annex VI is the legal minimum-criteria anchor. Article 11 says Member States must establish transparent and non-discriminatory minimum criteria in accordance with Annex VI and taking relevant European or international standards into consideration.

Commission Recommendation (EU) 2024/2002 identifies EN 16247-1 and ISO 50002 as relevant energy-audit standards. EN 16247-1:2022 can structure the process and deliverables, but neither the standard nor a certificate removes the need to meet Annex VI and the applicable national quality scheme.

  • Use Annex VI as the checklist for whether the report covers the required data, scope, measures, cost analysis, representativeness, calculations, and storable records.
  • Use EN 16247-1:2022 as a methodology and deliverables reference when selecting report sections, audit stages, and evidence handover expectations.
  • Do not assume a generic standards certificate substitutes for the EED audit criteria unless the underlying management or environmental system includes an based on Annex VI.
Question 3

What evidence should support the audit report?

The evidence file should let the enterprise, auditor, competent authority, or later reviewer reproduce the main conclusions without relying on memory. Annex VI expressly requires audit data to be storable for historical analysis and performance tracking.

A useful report therefore separates raw inputs, calculation workpapers, site observations, recommendation logic, and management follow-up. That structure also supports Article 11 action plans, because each recommendation needs a decision on technical or economic feasibility and an implementation measure where feasible.

  • Measured data extracts, meter registers, bills, submetering exports, production or occupancy data used for normalization, and electricity load profiles where relevant.
  • Site list, process list, transport boundary, sampling rationale, and explanation of why the audited sample is representative.
  • Calculation sheets for each proposed measure, with baseline, expected savings, cost assumptions, life-cycle cost inputs, residual value assumptions, discount-rate assumptions, and sensitivity notes where used.
  • Recommendation register showing energy efficiency measures, renewable energy opportunities, technical feasibility, economic feasibility, responsible owner, and action-plan status.
  • Quality-control evidence required by the Member State scheme, such as expert qualification or accreditation, independence or authority supervision, review comments, and final management submission record.
  • A retained historical archive so future audits can compare performance, validate implementation, and update measures rather than starting from scratch.
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Question 4

How should the report connect to recommendations and the Article 11 action plan?

For enterprises subject to Article 11(2), the audit report should be written so the recommendations can be converted into a concrete and feasible action plan. Article 11 says the action plan is based on the audit recommendations, identifies measures to implement each recommendation where technically or economically feasible, and is submitted to enterprise management.

The report should not stop at a list of possible projects. Each recommendation should include enough technical, savings, cost, and feasibility information for management to decide whether and how to implement it. Article 11 requires publication of the action plans and recommendation implementation rate in the enterprise annual report and public availability, subject to trade-secret and confidentiality protections. The Directive does not prescribe a particular report layout or a mandatory wording for feasibility decisions.

  • Recommendation text should identify the affected system, expected energy saving, implementation dependency, cost basis, and calculation reference.
  • Feasibility notes should distinguish technical blockers from economic blockers instead of merging both into a vague priority score.
  • The management submission package should include the audit report, recommendation register, action plan, exception rationale for non-implemented recommendations, and implementation-rate method.
  • Confidential business information should be separated from publishable action-plan and implementation-rate content so Article 11 transparency can be handled without exposing protected details.
Question 5

Questions and answers

Does the EED prescribe an official report template?

No single EU report template appears in Article 11 or Annex VI. The audit must meet Annex VI's minimum criteria and the Member State's rules for methodology, expert qualification or accreditation, quality assurance, filing, and format. A national template or EN 16247-1 structure can organize the report, but the completed evidence must still satisfy Annex VI.

What does an EED report need to cover?

It should cover the audit boundary, measured and traceable energy data, consumption-profile review, significant energy uses, proposed measures, validated savings calculations, and where possible a life-cycle cost case. Annex VI also expects the report to support historical analysis and performance tracking.

How does EN 16247-1:2022 fit into the report?

EN 16247-1:2022 is a useful methodology and deliverables reference, but it does not replace Annex VI. Use the standard to structure the audit process and report, then check the report against the Directive's legal minimum criteria.

What evidence should be kept with the report?

Keep the data extracts, meters or bill records, calculation sheets, sampling rationale, recommendation register, management submission record, and any confidentiality or action-plan rationale. The goal is to let a reviewer reproduce the main conclusions without relying on memory.

Primary sources

References and citations

Directive (EU) 2023/1791 on energy efficiency
eur-lex.europa.eu5 citations
Referenced sections
  • Primary legal source for Article 11 energy audit obligations and Annex VI minimum criteria for audit content.
  • Article 11 and Annex VI define the audit obligation, action-plan link, and minimum criteria for energy audit content.
  • Article 11 requires Member States to apply Annex VI minimum criteria while taking relevant European or international standards into consideration.
Show 2 more
  • Annex VI requires detailed and validated calculations and storable audit data for historical analysis and performance tracking.
  • Article 11 links audit recommendations to a concrete action plan, management submission, and publication of action-plan and implementation-rate information.
"Energy audits shall allow detailed and validated calculations"
More quoted passages
"up-to-date, measured, traceable operational data"
"taking into consideration relevant European or international standards"
"storable for historical analysis and tracking performance"
"concrete and feasible Action Plan"
Commission study on minimum criteria for energy audits and energy management systems
energy.ec.europa.eu3 citations
Referenced sections
  • Commission publication supporting Annex VI minimum-criteria interpretation and Member State implementation context.
  • Commission publication for Member State guidance on Article 8 and Annex VI minimum criteria under the earlier EED framework.
  • Commission publication frames the minimum-criteria study as guidance for authorities implementing Article 8 and Annex VI requirements.
"minimum criteria for Energy Audits"
More quoted passages
"practical guidance to Member States"
"Annex VI requirements of the EED"
Commission Recommendation (EU) 2024/2002 on Article 11
eur-lex.europa.eu2 citations
Referenced sections
  • Commission guidance on relevant audit standards, Annex VI alignment, audit quality, expert routes, and energy-audit reporting.
  • Section 5 explains the relationship between Article 11, Annex VI, energy-audit standards including EN 16247-1 and ISO 50002, and national quality-assurance arrangements.
"relevant European or International Standards"
More quoted passages
"EN 16247-1 (Energy Audits)"
EN 16247-1:2022 energy audits standard catalog entry
standards.iteh.ai2 citations
Referenced sections
  • Standards source identifying EN 16247-1:2022 as the general requirements standard for energy audits, methodology, and deliverables.
  • Standards catalog material supports treating energy audit reporting as part of a structured audit methodology and deliverables set.
"General requirements common to all energy audits"
More quoted passages
"Energy audits - Part 1"

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