Pursuant to the Energy Efficiency Act, end-use energy savings must be achieved among end-users, meaning that as a result of a measure or investment, the final energy demand of end-users must be reduced through more efficient use of energy. The concept of final energy consumption does not include energy supplied to the energy transformation and energy sector (Energy Efficiency Act Section 1(32)). To determine whether a given energy consumption qualifies as final energy consumption, the classifications in Annex A of Regulation (EC) No 1099/2008 on energy statistics must always be examined.
As a material contribution, the obligated party or any other person must provide such involvement without which the end-user would not have decided to take individual action. The Authority examines the existence of the person providing the material contribution. This person may be the obligated party, the contractor, the energy consultant, any energy efficiency service provider, or another third party, but cannot be the investing end-user itself. If the existence of this person cannot be proven, the energy saving cannot be certified and cannot be registered. Any activity, combination of activities or services is acceptable provided that it is capable of influencing the decision of the investing end-user towards implementing the investment. Such activities may include, for example:
▪ financial support,
▪ energy consultancy regarding targeted, specific energy efficiency measure(s),
▪ technical support provided for the planning or implementation of the action.
The material (formerly additional) contribution cannot be retrospective; it must always be provided in advance.
Energy savings resulting from energy efficiency improvement measures or investments, which are to be accounted for as an energy saving obligation or transferred to other obligated parties, must be certified by an energy auditing organisation registered by the Authority, which is not an obligated party or an organisation belonging to the same group of undertakings as the obligated party. Energy savings without certification cannot be reported to the Authority and cannot be accounted for by the Authority as fulfilment of the energy saving obligation. The certifying energy auditing organisation is responsible for ensuring that the obligated party has appropriately taken into account the conversion factors, calculation methods and principles specified in Government Decree No. 122/2015. (V. 26.) on the implementation of the Act on Energy Efficiency when determining the energy savings, and by its certification confirms the additional contribution of the person implementing the investment or measure, as well as the amount of energy savings for the year in question and for subsequent years. Pursuant to the Energy Efficiency Act, the responsibility of the certifying organisation is objective and exclusive.
Certified energy savings (“CES”) are property value rights with limited transferability, which may only be transferred to the obligated party. The restriction applies to the buyer group: as a general rule, only an obligated party may purchase CES. With regard to the first eligible person, the agreement between the parties involved in the investment prevails. For individual actions commenced after 24 June 2023, it became mandatory to conclude a written agreement between the end-user and the person providing the material contribution before the start of the individual action, in which the first beneficiary of the energy saving must be designated. In the absence of an agreement, since 1 July 2022, the statutory presumption applies that the first beneficiary of the saving is the person providing the additional contribution.
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