Get free access to
Our legislation updates make it easy for you to keep on top of the latest changes affecting your business. Receive our articles, opinions, tips, industry news, country profiles, regional overviews and studies, latest events and even more, directly into your mailbox.
Check out our Newsroom to see what is included!
We will send you only relevant information we consider may be of your interest and treat your personal data in compliance with our Privacy policy and GDPR statement.
Unable to subscribe? Try this page.
From 1 January 2026, a significant structural transformation will enter into force in Hungarian energy efficiency regulation. The amendment of Act LVII of 2015 (hereinafter: the “Energy Efficiency Act”) and its related implementing decrees serves compliance with Directive (EU) 2023/1791 of the European Parliament and of the Council on energy efficiency. The legislator’s objective is to place the institution of the mandatory energy audit on new foundations and to strengthen its role in corporate energy management.
From 2026, the changes in energy auditing affect three main areas:
Through the above changes, auditing moves beyond the framework of mere formal compliance and becomes a strategic management tool.
The legislative intent is clear: under the new rules on energy audits, the audit is no longer a mere administrative obligation, but a strategic instrument of corporate energy management and ESG compliance.
One of the most important innovations of the new regulation is that from 2026 the obligation to carry out an energy audit will be linked not to the size of the company, but to actual energy consumption.
The Energy Efficiency Act introduces the concept of an “economic operator obliged to carry out an energy audit”. On this basis, any undertaking is subject to the audit obligation whose average annual energy consumption over the previous three closed financial years – taking into account all energy carriers – exceeds 10 terajoules (TJ).
The consequences of the above amendment can be summarised in two points:
This amendment is in line with the EU principle of proportionality, as it links the audit obligation to an objective measure of energy use.
Tight deadlines have been set for newly obliged companies:
An important change is that the fulfilment of the audit obligation does not end with the completion of the audit report, but only with the fulfilment of the data reporting obligation prescribed by law. This represents a significant administrative task, especially in the case of multiple sites or mixed energy structures.
The exemption from the energy audit for companies having an energy management system in accordance with the EN ISO 50001 standard remains in place, but the rules of certification become stricter. The conditions for the exemption are:
A facilitation is that a group-level certificate is also acceptable if its scope covers the given economic operator.
The new regulation of the energy audit does not remain merely a diagnostic tool: the legislation prescribes that companies subject to the audit obligation must:
This provision elevates the energy audit to a part of corporate governance and ESG disclosure.
The energy audit obligation in Hungary effective from 1 January 2026:
For companies, this requires not only legal preparation, but also a rethinking of their energy and cost strategy.
Those companies whose average annual energy consumption over the previous three closed financial years exceeds 10 TJ, regardless of the size of the company.
The 10 terajoule threshold applies to all energy carriers used (electricity, natural gas, heat, etc.) in total, aggregated, and not measured separately.
Failure to fulfil the obligation may result in an administrative procedure and a fine, and also poses a risk during ESG and compliance audits.
A company may be exempt if it has a valid energy management system in accordance with ISO 50001 and submits the certificate to MEKH as prescribed.
A company may be exempt if it has a valid energy management system in accordance with ISO 50001 and submits the certificate to MEKH as prescribed.
The exemption means that the company does not have to carry out a separate energy audit if its certified energy management system covers the statutory requirements.
Yes, a group-level certificate is also acceptable if its scope also extends to the given economic operator.
No. The energy audit obligation in Hungary is only fulfilled upon completion of the data reporting prescribed by law, not merely by carrying out the audit.
Companies must:
The 2026 regulation makes the energy audit an instrument of transparency and sustainability, thus directly supporting ESG reporting and corporate responsibility.
About Accace
Accace is a proactive consultancy and outsourcing partner who bridges the gap between needs and solutions. Combining smart and streamlined technology with a holistic approach, we provide an all-round care to clients and consider their matters as our own. With over 800 experts and approximately 2,000 customers, we have vast experience with facilitating the smooth operation and growth of small to large-scale, global businesses.
About Accace Circle
Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience and erase the borders of service delivery. Covering over 60 jurisdictions with more than 7,000 professionals, we support over 80,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 800,000 pay slips globally.
