Example Ltd
Company energy audit report
Logistics property, Turku
Prepared by
Company energy audit
The statutory energy audit shows where your energy goes and where the savings are. The obligation applies to a company whose final energy consumption exceeds 2,700 MWh a year as an average of the three preceding calendar years.
Audit obligation threshold
2,700 MWh
final energy consumption per year, three-year average
≈ 280,000 litres of diesel per year
The obligation became mandatory for the first time on 11 October 2026 · renewed every four years
Your fleet counts too
Fuel for vehicles and machinery counts towards energy consumption. That is why the obligation most often surprises transport, contracting and logistics companies.
The audit obligation became mandatory for the first time on 11 October 2026.
The audit is repeated at least every four years.
Does the obligation apply to your company?
- Under 2,700 MWh/yearNo statutory energy audit or energy management obligation.
- 2,700–23,600 MWh/yearA company energy audit at least every four years – the obligation became mandatory for the first time on 11 October 2026.
- Over 23,600 MWh/yearA certified energy management system by 11 October 2027. A system that complies with the act also fulfils the audit obligation.
- Consumption covers electricity, heat and fuels – including vehicle fuels.
- The threshold is the average final energy consumption of the three preceding calendar years.
- Assessed one company at a time: ownership is ignored, but all sites of the same company are added together.
- The obligation is industry-neutral: a small or medium-sized company can be covered as well.
- A tenant counts only metered energy it pays for itself; unmetered energy belongs to the owner.
Under 2,700 MWh: a voluntary audit with a 40% subsidy
When the three-year average stays under 2,700 MWh, there is no statutory obligation. An audit often pays off anyway and is subsidised: the Ministry of Economic Affairs and Employment supports voluntary Motiva-model audits – 40% for companies and 50% for municipalities, parishes and foundations.
- The subsidy covers expert work, measurements and travel costs.
- It is applied for from Business Finland.
- Work starts only after the subsidy decision.
We help with the subsidy application. We carry out subsidised audits in cooperation with an auditor qualified by Motiva.
Source: Motiva – Tuetut vapaaehtoiset energiakatselmukset (in Finnish)
Who this applies to in practice
The obligation surprises those whose energy goes into vehicles, machinery and heating – not production plants.
- Transport and logistics A fleet of roughly seven heavy vehicles is enough to cross the threshold.
- Earthworks and contracting Fuel for machinery is often a bigger item than the buildings.
- Forestry contracting and chipping Harvesting machinery and chippers count towards consumption just like buildings.
- Greenhouses and agriculture Heating and lighting make even a small operator energy-intensive.
- Ports, terminals and warehousing Machinery, cold storage and lighting cross the threshold unnoticed.
- Industry and properties Waste heat and control curves are the biggest single findings.
What does an energy audit include?
Analysis of energy use
Every place energy is used and the consumption by energy type: buildings, production and transport. The analysis is based on metered or reliably estimated consumption.
Site audits
A sample of individual sites: a building, a plant or a single process. The minimum is calculated from total energy use or from the number of sites.
Proposed measures and renewable energy
Cost-effective savings measures and the potential for renewable energy, each with an investment estimate and a profitability calculation. This is the part that pays the audit back.
Plan for the next site audits
The sites for the next round are named, the choice is justified and a schedule is given. This is the most common shortcoming in supervision.
Reporting and action plan
The key data on the site audits goes to the Finnish Energy Authority, the reports only on request. An action plan is drawn up from the recommendations.
What the report looks like
The outcome of the audit is a report management understands: where the energy goes, where the savings are and what they cost. Here is an excerpt from the start of a sample report.
Excerpt from a sample. The figures are fictional – a real report is based on the building's and the company's own data.
2 · Summary
Final energy consumption 4,800 MWh/yr
Identified savings potential €49,500/yr 412 MWh/yr
Average payback period 1.5 yrs
4 · Proposed measures
| Measure | Investment € | Savings €/yr | Savings MWh/yr | Payback yrs | Priority |
|---|---|---|---|---|---|
| Ventilation time schedules | – | 6,800 | 58 | – | No investment |
| Heating setpoints | – | 4,400 | 52 | – | No investment |
| Compressed air leak repair | 1,800 | 6,200 | 44 | 0.3 | Small investment |
| Peak load staggering | 1,200 | 4,200 | 12 | 0.3 | Small investment |
| Compressor variable speed drive | 9,500 | 8,700 | 62 | 1.1 | Small investment |
| LED and occupancy control | 24,000 | 9,000 | 64 | 2.7 | Large investment |
| Exhaust air heat recovery | 38,000 | 10,200 | 120 | 3.7 | Large investment |
| Total | 74,500 | 49,500 | 412 | 1.5 |
Who may carry out a mandatory energy audit?
The audit must have a responsible person found qualified by the Finnish Energy Authority; the qualification is personal and valid for seven years. Site auditors need no statutory qualification, but the work is done independently. An ISO 50001 certified company needs no responsible person.
What is required of the company?
We need the energy invoices and consumption data, a list of sites and buildings with floor areas and energy costs, information on production, operating hours and leases, which energy is metered, access to consumption monitoring and a contact for site visits. We do the rest.
Can the obligation be met other than with an audit?
Yes. The obligation is met by an energy management system compliant with the act, by a certified environmental management system that includes an audit meeting the minimum requirements, and by a voluntary energy efficiency agreement with such an audit.
Certification exempts only the functions within the scope of the certificate. We compare the routes independently and help with implementation; we do not issue certification ourselves.
Notification obligation to the Energy Authority
Companies must notify the Finnish Energy Authority if final energy consumption exceeds 2,700 MWh or 23,600 MWh in a calendar year. It looks at one calendar year: the threshold can be exceeded in one year even if the three-year average stays below it. We help with the notification.
Frequently asked questions
Does the obligation apply to the group or to individual companies?
The obligation is assessed one company at a time: ownership relations are not taken into account, but the sites within the same company are added together. The obligations can be handled at group level, and an ISO 50001 certification is enough for the whole group if it covers at least 90 per cent of the group’s energy use. Handling them at group level does not in itself create an energy management obligation.
How is the vehicle fleet handled in the audit?
The fleet's energy is part of the company's total energy use and is reported in the company energy audit, but no site audits are carried out on means of transport – cars, trains, ships and aircraft – and temporary construction sites are not site audit targets either. The fleet's energy may be left out of the audit only if its share is under 1 per cent of total energy use; the numbers of vehicles are reported even then.
By when must the first audit be completed?
11 October 2026 is the deadline for a company that comes within the audit obligation only through the amendment to the act. A company already covered continues as before: the next audit has to be completed within four years of the date of the previous one.
Who may carry out the audit and what does the qualification require?
The audit must have a responsible person whom the Finnish Energy Authority has found qualified; the qualification is personal and valid for seven years. It requires suitable education in technology, the environment or energy or equivalent work experience, plus completion of the responsible-person training and examination. The Authority keeps a register that lists only those who have consented to publication and also contains expired qualifications, so validity is worth checking from the date of the entry. The act sets no qualification requirement for those carrying out site audits, but the responsible person is accountable for the auditors' expertise and for the audits complying with the regulations.
How many site audits are needed?
The site audits have to cover at least 10 per cent of total energy use, or at least 5 per cent for a company producing electricity or heat. Alternatively the minimum is calculated from the number of sites: 1–15 sites one audit, 16–100 sites 10 per cent, 101–400 sites the square root of the number and over 400 sites 5 per cent. Sites whose energy costs are under 15,000 euros a year (VAT 0%) or whose floor area is under 500 square metres can be left out of the calculation.
What does an energy audit cost?
The price is determined by the number of sites, the structure of consumption and the extent of the site audits required. You receive a fixed quote after the free initial consultation.
Is a subsidy available for a mandatory audit?
The subsidised audits under Motiva’s model are limited to companies whose energy use stays below 2,700 MWh a year as a three-year average, so a company within the obligation cannot receive the subsidy. An audit under Motiva’s model qualifies as a site audit when it is carried out according to the model’s guidance.
What has to be done after the audit?
An action plan is drawn up from the recommendations at least every four years. It has to be included in the annual report or, if none is prepared, in the notes to the financial statements, and made publicly available free of charge. Trade secrets fall outside the obligation.
The initial consultation is free
In 30 minutes we go through whether the obligation applies to you, which route fits and what the work requires.