1. Introduction of an energy management system

From 1 January 2026, Act No. 406/2000 Coll., on energy management (“ZoHE”), will significantly change the approach to energy management for businesses.¹ From now on, energy consumption will be the only decisive factor in determining energy management obligations. Energy-intensive businesses, i.e. those whose average energy consumption in the last three consecutive calendar years exceeded 23,611 MWh, will be required to implement and certify an energy management system (EnMS) in accordance with the harmonized norm – ISO 50001.²

The EnMS must be implemented within two years of the obligation arising, based on final energy consumption data for the last three consecutive years.

Companies whose average consumption over the last three consecutive calendar years has exceeded 2,778 MWh will have a choice: if they implement EnMS, they will no longer be required to conduct energy audits. Otherwise, they will have to continue to conduct energy audits. Energy audits will now be carried out based on final energy consumption data for the last three years (previously two years). Upon request, the company conducting the energy audit will have to submit its audit to the Ministry of Industry and Trade or the State Energy Inspectorate.

These changes will have a significant impact on companies’ internal processes, as in most cases, systematic energy consumption management will be a fully-fledged alternative to energy audits.

2. Expanded group of entrepreneurs and related persons

The implementing regulation, which will be a new decree on energy audits and energy management systems replacing the current Decree No. 140/2021 Coll. on energy audits, will newly stipulate a modified method of calculating average annual final energy consumption, as well as the method of accounting for energy flows of entities with a capital or voting connection of at least 50%. This may be of fundamental importance for entrepreneurs who may now be assessed jointly.

3. Summary of the impact on entrepreneurs

From 1 January 2026, the ZoHE extends the obligations in the area of energy management and changes the thresholds for performing an energy audit or introducing an EnMS. Instead of a two-year period, a three-year period must now be taken into account.

Recommendation: Entrepreneurs should analyze in good time whether, in view of their energy consumption, they are obliged to implement an EnMS or whether they have the choice between implementing an EnMS or conducting an energy audit. If the entrepreneur has a choice, they should choose the option that is more suitable for them.

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¹ In the context of ZoHE, energy management refers to a set of appliances used to consume energy in a building, production process, transport, or a combination thereof, if their energy consumption can be determined on the basis of measurable input and output.

² ČSN EN ISO 50001 – Energy management system.

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