Energy-saving obligation 2027: a guide for businesses
Direct answer
The Dutch energy saving obligation (energiebesparingsplicht) requires companies and institutions to carry out every energy saving measure with a payback period of five years or less. It applies per site from an annual use of 50,000 kWh of electricity or 25,000 m3 of natural gas equivalent. Towards 2027 the four yearly information duty matters most: the next report must reach the competent authority by 1 December 2027 at the latest.
- Clear definition
- Data-driven assessment
- Risks and opportunities visible
- Practical next steps

Energy-saving obligation 2027: scattered information versus Energy Intelligence
Many businesses do not realise that they are legally required to save energy once their use crosses a threshold. Think of a production hall, a large office or a cooling installation that uses well above the threshold each year. For those sites the energy saving obligation applies: cost effective measures are not optional but mandatory. Towards the 2027 reporting round the obligation becomes topical again, because the competent authority then wants to see which measures you have taken.
- The threshold is 50,000 kWh of electricity or 25,000 m3 of natural gas equivalent per year per site; below that the obligation does not apply.
- You carry out measures with a payback period of five years or less and report on them once every four years; the next information duty deadline is 1 December 2027.
- Since 1 January 2024 the obligation falls under the Environmental Act, in the Activities Decree and the Buildings Decree.
Insight
Traditional approach
Information is scattered across portals, documents, invoices or separate spreadsheets.
Modern approach
Data, context and interpretation are brought together into a clear decision picture.
Decision-making
Traditional approach
Choices are made based on averages, assumptions or occasional analyses.
Modern approach
Scenarios, KPIs and current measurement data make the trade-off more concrete and repeatable.
Follow-up
Traditional approach
Actions often stay non-committal or disappear into separate reports.
Modern approach
Follow-up actions, monitoring and reporting are linked to the same energy data.
How does the energy saving obligation work?
The energy saving obligation requires you to actually carry out energy saving measures with a payback period of five years or less. Since 1 January 2024 this obligation sits in the Dutch Environmental Act, set out in the Activities Decree for the activities and in the Buildings Decree for the building. For one location two parties can therefore have an obligation: the user for the activities and the owner for the premises. With the update of 1 July 2023 the recognised measures were broadened. Beyond saving alone, they now also include measures for generating renewable energy on your own site and for replacing an energy carrier for lower CO2 emissions.
- You carry out measures that pay for themselves within five years.
- The obligation is set out in the Environmental Act: the Activities Decree and the Buildings Decree.
- The activity and the building can each have a separate responsible party.
- Since July 2023 the recognised measures also cover own generation of renewable energy and CO2 reducing measures.
Who is covered and what is happening towards 2027?
The obligation applies per site from an annual use of 50,000 kWh of electricity or 25,000 m3 of natural gas equivalent. Businesses above that threshold report once every four years to the competent authority. The next deadline for the information duty is 1 December 2027; this is the third reporting round. That deadline runs through the transitional law of the former Activities Decree, which remains in force until then. Large consumers from 10 million kWh of electricity or 170,000 m3 of natural gas equivalent per year have a heavier research duty. They investigate saving measures themselves and cannot rely on the standard list.
- Threshold: 50,000 kWh of electricity or 25,000 m3 of natural gas equivalent per year per site.
- Information duty: report once every four years, next deadline 1 December 2027.
- Large consumers from 10 million kWh or 170,000 m3 have a research duty.
- The reporting deadline runs through the transitional law of the Activities Decree.
What should you do now to comply in time?
Start by establishing whether your site exceeds the threshold and which duty applies: the information duty or, for high use, the research duty. Then use the Recognised Measures Lists for energy saving as a starting point. These list measures with a payback period of five years or less, split into Buildings, Facilities and Processes. The lists are updated periodically, so check the most recent version before reporting. Map which measures you have already taken and which are still open, and plan the work. Report on time through the online portal of the Netherlands Enterprise Agency, so that you meet the 1 December 2027 deadline.
- Determine whether you are above the threshold and which duty applies.
- Use the current Recognised Measures Lists for Buildings, Facilities and Processes.
- Record which measures have been taken and which are still open.
- Report on time through the online portal of the Netherlands Enterprise Agency.
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