ENERGY AUDITS (pursuant to Art.8 L.Decree 102/2014)
ESCO ITALIA is ready to support you in the energy audit procedure by offering availability of the professionalism of its experts, all UNI 11339 certified.
The energy audit, which is the main step for defining and planning the energy efficiency interventions, is a systematic procedure aimed at:
• providing adequate knowledge about the energy consumption profile of a building or group of buildings, an industrial activity or plant, or public or private services
• identifying and quantifying the energy savings opportunities from a cost-benefit point of view
• reporting the results.
The audit is scheduled according to these three steps, to be carried out in the following order:
• rationalization of the energy flows
• identification of energy efficient technologies
• the recovery of dispersed energy.
Legislative Decree 102/2014 for implementing the European Directive 2012/27/EU on energy efficiency:
• obliges large companies to have energy audits carried out by qualified experts (Esco, EGE) on the production sites located throughout the country, by 5 December of the n-th year (only if the status as large company has been verified in the years n-1 and n-2) and thereafter every four years; said obligation does not apply to large companies that have adopted management systems in compliance with the UNI CEI EN ISO 50001:2011 standards (in any case including an audit complying with Annex II of the Decree);
• obliges high-energy consumption companies to conduct energy audits by 5 December of the n-th year (but only if the company has benefited from the energy-intensive incentives in the years n-1 and n-2) irrespective of their size, and to progressively implement, in reasonable times, the efficiency interventions identified by the same audits, or alternatively, to adopt management systems in compliance with the UNI CEI EN ISO 50001:2011 standards;
• in the event of failure to conduct the energy audits, an administrative fine of up to €40,000 will be applied that does not exonerate the company from its obligation;
• the energy audits must be compliant with Annex II of Legislative Decree 102/2014, that is, they must be conducted according to the minimum criteria of the UNI CEI EN 16247 Technical Standards, Parts 1 to 4, to the ENEA Guidelines, and to the “Clarifications regarding energy audits in companies pursuant to Art. 8 of Legislative Decree 102/2014” of the Ministry of Economic Development (May 2015). In case of verifying any non-compliances an administrative fine of up to €20,000 will be applied;
• the person responsible for communicating the results of the audit is the Legal Representative of the company subject to the obligation.
A company is defined as large if it satisfies one of the following conditions:
• if the number of staff members exceeds 250;
• if the annual turnover exceeds 50 million euro and if the annual financial statement exceeds 43 million euro.
There are additional cases in which a company may be defined as large:
A company is large if 25% or more of its share capital or its voting rights is controlled directly or indirectly by one or more collective public bodies or public entities, either individually or jointly.
A company remains independent even if a share of between 25% and 50% is held by one or more of the following subjects provided they are not affiliated one to the other:
• public investment companies, venture capital companies and "business angels"
• universities or non-profit research centers
• autonomous local authorities with an annual financial statement of less than 10 million euro and less than 5,.000 inhabitants.
Associated companies are defined as those with a shareholding of between 25% and 50%. In order to verify whether a company associated with a Large Company is also a Large Company, the effective turnover and financial statement are calculated and added together with those of the Large Company in a share proportional to the percentage held.
Companies affiliated with Large Companies calculate the effective turnover and financial statement and add them together with those of the Large Company. Consequently, any affiliated company is automatically a Large Company.
High-energy consumption companies
In fact, with the Inter-ministerial Decree dated 5 April 2013, the Government has redefined the concept of a high-energy consumption company that will no longer be linked solely to the amount of energy consumed, as in the past, but also to the incidence on the energy costs on the turnover. In this way companies that were not able to obtain the already existing tax benefits, can now take advantage of the incentives, provided however that they enter within two parameters:
• having used at least 2.4 GWh of energy during the year under examination
• characterized by a difference of more than 2% between the effective energy cost and the invoiced cost
The companies affected by the provision are those catalogued with the ATECO codes of the manufacturing sector, while for the moment, the incentives will only be granted for medium to high voltage consumption.
The Authority for Energy and Gas must shortly take care of recalculating the general system expenses for the supply of electricity for these companies, with up to a maximum reduction of 60%. in order to avail of said reductions you just need to register ( if in possession of the above requirements) in a specific " High energy consumption companies" register.
If you would like the help of an expert in filling out the necessary documents to ensure the correct submission of the documentation for registering in the Register, we are at your complete disposition.