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1. Member States shall ensure that energy audits, as defined in Article 2, point (32), of Directive (EU) 2023/1791, of urban wastewater treatment plants and collecting systems in operation are carried out every four years. Those audits shall include an identification of the potential for cost-effective measures to reduce the use of energy and enhance the use and production of renewable energy, with a particular focus on identifying and utilising the potential for biogas production or the recovery and use of waste heat either on-site or via a district energy system, while reducing GHG emissions. The first energy audits shall be carried out:

(a) by 31 December 2028 for urban wastewater treatment plants treating a load of 100 000 p.e. and above and the collecting systems connected to them;

(b) by 31 December 2032 for urban wastewater treatment plants treating a load of 10 000 p.e. and above but below 100 000 p.e. and the collecting systems connected to them.

2. Member States shall ensure that, at national level, the total annual energy from renewable sources, as defined in Article 2(1) of Directive (EU) 2018/2001, generated on-site or off-site by or on behalf of the owners or the operators of urban wastewater treatment plants treating a load of 10 000 p.e. and above, and irrespective of whether that energy is used on-site or off-site by the owners or operators of those plants, is equivalent to at least:

(a) 20 % of the total annual energy used by such plants by 31 December 2030;

(b) 40 % of the total annual energy used by such plants by 31 December 2035;

(c) 70 % of the total annual energy used by such plants by 31 December 2040;

(d) 100 % of the total annual energy used by such plants by 31 December 2045. Renewable energy generated by or on behalf of the owners or operators of the urban wastewater treatment plant shall not comprise purchased renewable energy.

3. By way of derogation from paragraph 2, if a Member State does not reach the objective referred to in paragraph 2, point (d), despite having implemented all energy efficiency measures and all measures necessary to enhance the production of renewable energy, in particular those identified in the energy audits referred to in paragraph 1, Member States may exceptionally allow the purchase of energy from non-fossil fuel sources. Those purchases shall be limited to a maximum of 35 % of non-fossil fuel energy in relation to the objective referred to in paragraph 2, point (d).

4. By way of derogation from paragraph 2, if a Member State does not reach the objective referred to in paragraph 2, point (c), despite having implemented all energy efficiency measures and all measures to enhance the production of renewable energy, in particular those identified in the energy audits referred to in paragraph 1, Member States may exceptionally allow the purchase of energy from non-fossil fuel sources. Those purchases shall be limited to a maximum of 5 percentage points of the objective referred to in paragraph 2, point (c). That derogation shall be granted only to Member States that can demonstrate by 31 December 2040 that 35 % of external non-fossil fuel energy as referred to in paragraph 3 will need to be purchased to reach the objective referred to in paragraph 2, point (d), taking into account all energy efficiency measures and all measures necessary to enhance the production of renewable energy, in particular those identified in the energy audits referred to in paragraph 1.

5. The Commission may adopt an implementing act for establishing the methods to assess whether the objectives in paragraph 2 have been met. That implementing act shall be adopted in accordance with the examination procedure referred to in Article 28(2).