The Energy Efficiency Directive (EED) No. 2012/27/EU establishes a set of binding measures to help the EU to reach its 20% energy efficiency target by 2020. Energy audits are an essential tool to achieve adequate energy savings (see art. 8. EED). The current study focuses on the EU legal requirement on Energy Audits and its implementation in Germany by the 2015 amended Act on Energy Services and other Energy Efficiency Measures (Gesetz über Energiedienstleistungen und andere Energieeffizienzmaßnahmen – EDL-G). The analysis is still relevant because of the infringement proceedings against Germany by the European Commission based on fragmentary transposition of the EED.