Commission Delegated Regulation (EU) 2025/2273 of 30 June 2025 supplementing Directive (EU) 2024/1275 of the European Parliament and of the Council as regards the establishment of a comparative methodology framework for calculating cost-optimal levels of minimum energy performance requirements for buildings and building elements
This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.
2. SELECTING MEASURES/PACKAGES/VARIANTS
| 2.1. | Report in table format the characteristics of selected measures/packages/variants that are applied for the cost-optimal calculation. Start with the most common technologies and solutions and then move towards the more innovative ones. If there is evidence from previous calculations that measures are far from being cost-optimal, no table has to be filled in but this should be reported separately to the Commission. The format below can be used, but note that the examples listed are purely illustrative. | |
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| 2.2. | For renovations and new buildings, minimum IEQ levels need to be ensured pursuant to Article 7(6) and Article 8(3) of the Directive (EU) 2024/1275. These requirements need to be considered when defining the measures/packages. | |
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| 2.3. | Where relevant, Member States can decide to report two separate tables for listing measure/package/variant for new and existing buildings. Where relevant, Member States can add a column to specify the reference building or subcategory the measure/package/variant refers to. | |
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| 2.4. | More measures can be grouped into packages and, where relevant, these should also be reported in Table 4. | |
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| 2.5. | Reporting can be limited to the most important measures/packages but it should be indicated how many calculations have been carried out in total. Table 4 Illustrative table for listing selected measures/packages/variants Code Measure Reference case Variation 1 Variation 2 Etc. (e.g. RI – so variations are RI.1… RI.n) Roof insulation Wall insulation Windows 5,7 W/m2K (description) 2,7 W/m2K (description) 1,9 W/m2K (description) Share of window area of total building envelope Building-related measures (thermal mass etc.) Heating system DHW Ventilation system Space cooling system Measures based on renewable energy sources (on site) Change of energy carrier etc. The listing of measures is purely illustrative, but the main information in the table (description of the variation/s, indicator of performance) must be maintained. For the building envelope, thermal transmittance in W/m2K could be used; For systems, efficiency could be used; For ventilation systems, air renewal rates in l/s could be used; Several levels of improvements can be selected, including performance requirements in force (for example: different thermal transmittance values for windows). |
3. CALCULATION OF THE PRIMARY ENERGY USE AND EMISSION PERFORMANCE OF THE MEASURES
3.1. Energy and emission performance assessment
| 3.1.1. | The calculation procedure for the energy performance assessment that is applied to the reference buildings and to the adopted measures/packages/variants is reported as part of Table 3 (sections ‘Calculation’, ‘Climatic Conditions’, ‘Building setpoints and schedules’). This does not need to be done for each reference building, unless necessary. | |
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| 3.1.2. | Give references to relevant legislation, regulation, standards and norms. | |
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| 3.1.3. | Fill in the calculation period, the calculation interval (annual, monthly or daily) and the used climate data per reference building. Reporting can be limited to the most important measures/packages/variants but it should be indicated how many calculations have been carried out in total. |
3.2. Energy use calculation
| 3.2.1. | Report the results of the energy performance calculation for each measure/package/variant for each reference building differentiated to at least energy need for heating and cooling, energy use, delivered energy and total primary energy use (including renewable and non-renewable parts). Include also the energy savings. | |
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| 3.2.2. | Member States are free to add rows to include relevant information that need to be reported by mirroring the information provided for the reference building in Table 3. Table 5 Energy use and emission calculation output table Measure/package/variant (as described in Table 4) Code … Energy needs For heating For cooling Final energy use Heating Cooling Ventilation DHW Built-in lighting Other (specify) Delivered energy specified by carrier ec1 … Renewable energy generation at the building site Energy generated in the building and used on-site for self-use Energy generated in the building and used on-site for other on-site uses Exported energy Primary energy use in kWh/m2y Total Non-renewable Renewable GHG emission performance in kgCO2/m2y PM2,5 emission performance in kgPM2,5/m2y NOx emission performance in kgNOx/m2y Primary energy reduction compared to the reference building GHG emission reduction compared to the reference building PM2,5 emission reduction compared to the reference building NOx emission reduction compared to the reference building Additional optional indicators Fill out one table for each reference building. If there is evidence from previous calculations that measures are far from being cost-optimal, no table has to be filled in but this should be reported separately to the Commission. |
4. GLOBAL COST CALCULATION
| 4.1. | Calculate the global cost for each measure/package/variant using the following tables, referring to low, medium or high (energy price) scenario. The cost calculation for the reference building shall be put at 100 %. | |
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| 4.2. | Report the applied discount rate for the financial and the macroeconomic calculation and the result of the underlying sensitivity analysis on at least two different interest rates each. | |
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| 4.3. | Report the input parameters used for the calculation of the global cost (e.g. labour cost, cost of the technology, cost of pollutant per kg of emission), including relevant sources and assumptions. | |
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| 4.4. | Report the applied energy and carbon price development and the source. | |
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| 4.5. | Include in a separate table the input parameters for the other costs eventually included, where relevant (e.g. health impacts, impacts on GDP). | |
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| 4.6. | Perform a calculation on the sensitivity analysis for the main costs and for energy costs and the applied discount rate for both the macroeconomic and the financial calculation. For each variation of cost use a separate table like the Table below. Table 6 Output data and global cost calculations Measure/package/variant as given in Table 5 Code … Initial investment cost (referred to starting year) Annual costs Annual maintenance cost Operational cost … Energy cost by fuel with the medium energy price scenario Fuel1 … Cost of operational greenhouse gas emissions (only for the macroeconomic calculation) Residual value Discount rate (different rates for the macroeconomic and financial calculations) Estimated economic lifetime Waste management costs (when applicable) Environmental and health externalities of energy use (only for the macroeconomic calculation) Cost of PM2,5 emissions Cost of NOx emissions Other costs, where applicable Global cost calculated Fill out the table for each reference building using it once for the macroeconomic calculation and once for the financial calculation. Insert the cost data in the relevant currency and specify the currency used in the table. |
5. COST-OPTIMAL LEVEL FOR REFERENCE BUILDINGS
| 5.1. | Report the economic optimal energy performance level in total primary energy (kWh/m2 year) and, if a system level approach is followed for defining minimum energy performance requirements, in the relevant unit (e.g. W/m2K for the U value, % for system efficiency) for each case in relation to the reference buildings indicating whether it is the cost-optimal levels calculated at macroeconomic or financial level. | |
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| 5.2. | Member States are encouraged to use other indicators to complement total primary energy when setting minimum energy performance requirements, depending on national, regional, or local conditions, such as the emission performance. |
6. COMPARISON
If the difference between the calculated cost-optimal levels and the current minimum energy performance requirements in force is above 15 %, indicate a plan with the appropriate steps to adjust the minimum energy performance requirements in place within 24 months from the date of delivery of the cost-optimal report.
Table 7
Comparison table for both new and existing buildings
| Reference building | Cost-optimal range/level (from-to) in primary energy (kWh/m2y) and, where relevant, in GHG emissions (kgCO2/m2y) (for a component approach in the relevant unit) | Current requirements for reference buildings in kWh/m2y and, where relevant, in GHG emissions (kgCO2/m2y) (for a component approach in the relevant unit) | Gap (%) |
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| Plan to adjust the minimum energy performance requirements in place, within 24 months: | Plan to adjust the minimum energy performance requirements in place, within 24 months: | Plan to adjust the minimum energy performance requirements in place, within 24 months: | Plan to adjust the minimum energy performance requirements in place, within 24 months: |
7. OTHER
| 7.1. | Reporting can be done in any of the 24 official EU languages. | |
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| 7.2. | Any tables and graphs provided to the Commission as part of the reporting must be made available in a format that allows for selection of their textual content, if any, in order to allow for their machine translation. | |
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| 7.3. | When table or elements of the tables are left empty, Member States should provide a justified explanation for this in the relevant section of the report. | |
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| 7.4. | This template is also available in editable format on the dedicated webpage on the Energy Performance of Buildings Directive [^ntr7-L_202502273EN.001601-E0007] on the European Commission website. |
[^ntr1-L_202502273EN.001601-E0001]: Reference floor area, S/V (surface to volume), orientation, area of north/west/south/east (N/W/S/E) façade.
[^ntr2-L_202502273EN.001601-E0002]: Period of construction/age (if appropriate), construction material, typical air tightness (qualitative), use pattern (if appropriate).
[^ntr3-L_202502273EN.001601-E0003]: Technical building systems; U-values of building elements; area, U-value and g-value of windows; shading; etc.
[^ntr4-L_202502273EN.001601-E0004]: All EPB uses included: heating, domestic hot water (DHW), ventilation, cooling, built-in lighting and auxiliary energy.
[^ntr5-L_202502273EN.001601-E0005]: Reference floor area, S/V, area of N/W/S/E façade. To note: the orientation of the building can already constitute an energy efficiency measure in itself in the case of new buildings.
[^ntr6-L_202502273EN.001601-E0006]: Other parameters can be used, where relevant.
ELI: http://data.europa.eu/eli/reg_del/2025/2273/oj
ISSN 1977-0677 (electronic edition)
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