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CSRD & ESG

EED Reporting Requirements for Data Centres in Germany

4 min readUpdated 23 September 2026

Germany has some of the most established energy efficiency requirements for data centres in the EU, implemented through both EU-level directives and national legislation. For data centre operators in Germany, the EU Energy Efficiency Directive (EED) requirements combine with the German Energy Efficiency Act (EnEfG) to create a detailed compliance framework.


The German Energy Efficiency Act (EnEfG)

Germany transposed EED requirements — and added national requirements — through the Energieeffizienzgesetz (EnEfG), which entered into force in November 2023. EnEfG creates specific obligations for data centres that go beyond the EU EED minimum.

Data Centre Obligations Under EnEfG

Section 12 (§12 EnEfG): Requirements for data centres

Data centres with an IT-installed power of ≥200 kW (lower threshold than the EU EED's 500 kW) must:

1. Renewable energy supply

  • From 2024: At least 50% of energy consumption from renewable sources
  • From 2027: At least 100% from renewable sources

Renewable energy certificates (GOs — Herkunftsnachweise in Germany) and Power Purchase Agreements (PPAs) with German or European renewable generators qualify.

2. Waste heat reuse

  • From 2028: At least 10% of heat generated must be fed back into a heat network or used for building heating

This requirement has significant infrastructure implications — data centres in areas without access to district heating networks face challenges.

3. Energy performance metrics

  • PUE ≤ 1.5 from 2027 (existing data centres)
  • PUE ≤ 1.2 for new data centres from 2026
  • Annual reporting of PUE, energy consumption, and renewable energy percentage

4. Reporting to BAFA German data centres must report their energy and sustainability metrics annually to BAFA (Bundesamt für Wirtschaft und Ausfuhrkontrolle — Federal Office for Economic Affairs and Export Control).

The BAFA reporting system is separate from the EU JRC data centre register but covers similar metrics. Companies must report to both.


EU EED Data Centre Register (German Component)

German data centres above the EU EED 500 kW IT load threshold must also register with the EU JRC Data Centre Register and submit annual reports covering:

  • Total IT energy consumption
  • PUE
  • WUE
  • Renewable energy percentage
  • Server utilisation

The German BAFA reporting and EU JRC reporting have significant metric overlap — a single data collection system should feed both.


BAFA Energy Audit Requirements

Under EnEfG and EED, large German enterprises (250+ employees or €50M+ turnover with €43M+ balance sheet) must:

  • Conduct energy audits every 4 years, or
  • Maintain an ISO 50001 energy management system as the equivalent

For data centre operators that also meet the large enterprise threshold:

  • ISO 50001 is the recommended approach — it provides a continuous energy management framework and satisfies the audit obligation
  • BAFA registration and reporting is required regardless

Frankfurt Data Centre Cluster: Specific Considerations

Frankfurt am Main hosts Europe's largest data centre cluster — interconnected facilities handling a significant share of EU internet traffic. Data centres in the Frankfurt area face:

Water scarcity concerns: The Main river basin has experienced reduced water flow during hot summers. Data centres using water-cooling need to model their water draw in stressed conditions.

Electricity grid pressure: The concentration of data centre load in Frankfurt creates grid capacity challenges. Data centre operators face increasing requirements to demonstrate grid-friendly operations — demand response, storage, and flexible load management.

Waste heat regulation: Frankfurt city has an active district heating expansion programme. Data centres in the city face growing expectation (and eventually regulatory requirement) to contribute waste heat to the network.


Timeline Summary for German Data Centres

DateRequirement
November 2023EnEfG enters into force
202450% renewable energy requirement begins
2024Annual BAFA reporting begins
2024EU JRC register reporting begins (500 kW+ IT load)
2026PUE ≤ 1.2 for new data centres
2027100% renewable energy requirement
2027PUE ≤ 1.5 for existing data centres
202810% waste heat reuse requirement

Interaction with CSRD and EU Taxonomy

CSRD Wave 2 (FY 2025, due 2026): Data centre operators meeting the Wave 2 thresholds must file CSRD reports covering the same energy metrics required by EnEfG and EED. Building a single integrated data collection system is critical — the metrics overlap significantly.

EU Taxonomy technical screening: The PUE and renewable energy requirements under EnEfG align with EU Taxonomy technical screening criteria for data centres. Data centres meeting EnEfG requirements will be well-positioned for EU Taxonomy alignment.


Penalties for Non-Compliance in Germany

EnEfG non-compliance attracts significant penalties:

  • Failure to report: up to €100,000
  • Failure to meet renewable energy requirements: up to €100,000
  • False reporting: additional penalties and potential criminal liability

Germany's enforcement culture is characterised by regulatory follow-through — BAFA actively pursues non-compliant reporters.

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