Building engineering and building energy expertise

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Energy audit 

The energy audit is such a complex process that includes the investigation of the energy consuming systems, the analysis of the energy consumption and the development of recommendations to increase energy efficiency.

The aim of the energy audit is to increase the efficiency of energy production and consumption, to reduce the energy costs and to protect the environment. In Hungary, the 2015. LVII. Law on Energy Efficiency made the preparation of the energy audit for large companies mandatory. Every four years, every large company is obliged to carry out an energy audit to explore its energy characteristics. The mandatory energy audit should have carried out until 5 December 2015 for the first time. The Decree 122/2015. (V. 26) describes the implementation of the Law on Energy Efficiency. The energy audit in accordance with the regulation should cover:

  • Determination of energy sources and costs
  • Determination of consumer trends, basis and specific values
  • Finding and presenting the points of energy wasting
  • Identifying and analysing the cost-effective energy use patterns, the possibility of using renewable energy sources, improved operating procedures and installing new equipment.

The energy audit is based on detailed calculations and provides recommendations to increase the energy efficiency. In compliance with the Regulation, the energy efficiency improvement opportunities shall be determined at least according to the following categories of intervention:

  • Does not require investment
  • Expected as profitable even without external financial support
  • Currently it is reasonable only with external financial support

The Hungarian Energy and Public Utility Regulatory Authority inspects the fulfilment of the mandatory energy audit and the compliance with the legislative requirements

Our company has prepared energy audits for several years, so we have great experience in this field. We welcomed the EN 16247 standard package on energy audit, that results the energy audit can be made within the frame of the standard. The standardization and the legal provisions strengthened further the importance of energy auditing. We would be pleased if we could be your partner in the preparation of the energy audit and we can help to reduce both energy costs and environmental impact.

Please contact us.


Energy specialist

According to the Energy Efficiency Act and the 122/2015. Gov. Decree, from 21 December 2016. it is mandatory to delegate an energy specialist for all companies, whose annual average energy consumptions exceeds

  • a) 400 000 kWh electricity, or
  • b) 100 000 m3 of natural gas, or
  • c) 3400 GJ of thermal energy

Our energy specialist service consists of the following:

  • Monitoring the changes in the energy consumption of the enterprise and the implementation of energy efficiency measures.
  • Help to promote energy conservation behaviour
  • Suggestions on energy efficient operational solutions and energy efficiency development opportunities.
  • Calculating the energy savings achieved by the implemented energy efficiency improvements and operating solutions.
  • Consultancy in the conduct of regular energy audits and in the design and operation of the EN ISO 50001 energy management system,
  • Making monthly reports on our activity, on the company's monthly energy consumption and its assessment taking into account the basis of consumption data for the same period of the previous year, on the implemented investments, improvements and other circumstances.
  • In every year until 15 May we produce an annual report based on the monthly reports on the energy savings achieved by the implemented energy efficiency improvements and operating solutions. The report has to be published on the company’s own website by 31 May in every year, according to the Energy Efficiency Act.
  • According to the Energy Efficiency Act 22/C §, we prepare and send to MEKH (Hungarian Energy and Public Utility Regulatory Authority) the annual data supply with the data content recorded in the MEKH Regulation 2/2017.

22 / C. § (1) The company shall provide data on its energy consumption and greenhouse gas emissions, energy efficiency measures and on energy efficiency awareness-campaigns.

Since the establishment of Comfort Consulting Ltd., we have made numerous energy audits. Based on these energy audits we have great experience in analyzing energy consumption, developing energy efficiency improvement opportunities and operating procedures, which is the basis of the energy specialist service.


TAO discount

Corporation tax allowance is available for the implementation of an investment for energy efficiency purposes, according to the LXXXI. Law 22 / E. §.

The tax benefit available to the taxpayer may not exceed the eligible cost of the investment or renovation per taxpayer, as well as per investment, renovation, together with all state subsidies required for the investment or renovation, at present value

a) 30% in the settlements of the Central Hungary region that are not eligible according to government decree,

b) 35% in the eligible settlements of the Central Hungary region specified in government decree,

c) 45% in the region of Northern Hungary, Norther Plain, Southern Plain, Southern Transdanubia, Central Transdanubia or Western Transdanubia

appropriate amount, up to 15 million Euros. The rate of the tax credit can be increased by 20 percentage points for small enterprises and by 10 percentage points for medium-sized enterprises.

The condition for the application of the tax credit is that the taxpayer uses the assets forming part of the investment and operates them for at least 5 years after the commissioning of the investment.

We are at your service to make the energy audit and the certification required to enforce the TAO discount.

Please contact us.


Mandatory electrical sub-measurement

On 24th January 2020, the 1/2020 (I. 16.) MEKH decree on the determination of the installation points of sub-meters to be installed by economic entities obliged to use energy specialist and the minimum requirements for measurement using sub-meters entered into force.

Sub-meters shall be installed by economic entities obliged to employ energy specialist, if they have equipment or groups of equipment whose performance exceeds the levels prescribed in the Regulation or which benefit from a corporate tax credit for energy efficiency investment or renovation.

The Regulation contains a step-by-step introduction to facilitate compliance with the law and to allow investments to be planned. The sub-meters must be installed at the installation points specified in the Regulation by 1st January 2021 and 1st January 2022, respectively.


Until 1st January 2021

Until 1st January 2022

Stand-alone electrical equipment (rated electrical power)

>100 kW

>50 kW

Heat generators and air conditioners (rated electrical power)

>140 kW

>70 kW

Equipment fed through a supply point and technological queued (simultaneous power)

>200 kW

>100 kW

For the purposes of this Regulation, a sub-meter is a consumption meter capable of measuring at least 15-minute frequency with a maximum error of 3%, and of storing and transmitting measurement data, which is used to

(a) share the electricity consumption measured by the accounting meter, or

(b) to separate measurement of the electricity consumption of certain electricity consuming appliances.

We recommend our partner company for the installation of electrical sub-measurement. If you would like to request an offer for the installation of a sub-measuring system, please contact us!




2310 Szigetszentmiklós, Deák Ferenc str. 2. fszt. 3.


+36 30 964 2500