Tertiary decree: what are the contributions of the "absolute values III" and "absolute values IV" decrees?

The Éco Energie Tertiaire scheme is evolving: the "absolute values III" and "IV" decrees complete the list of activities covered, specify the reference values and adjust certain terms and conditions.

Marie Faucon
EHS Consultant
Update : 
12.09.2025
Publication: 
15.04.2024

Subject to the Eco Energie Tertiaire scheme ("tertiary sector decree"): two decrees, known as "absolute values III" and "absolute values IV", have been published.

Here are the main changes introduced by these decrees.

As a reminder, we explained this system in a previous article.

Final energy consumption levels in absolute terms - Cabs 2030

Added for the following categories:

  • Short-term tourist accommodation (youth hostels, sports centers, vacation camps, mountain huts)
  • Hotels
  • Tourist residences and vacation villages or clubs
  • Restaurants - Drinks outlets
  • Server rooms and IT operations centers
  • Industrial laundries
  • Medical and social establishments
  • Sport
  • Parking

Focus on the Logistics category

The decree sets new absolute values applicable to this activity, and includes the case of ambient-temperature warehouses, which had not yet been determined.

In addition, the following new sub-categories have been added: Warehouse at ambient temperature (free evolution between +12°C and +26°C) with frost-free maintenance for product requirements, Warehouse or courier without product temperature maintenance requirements (with or without frost-free maintenance of premises) and Logistics - Default value.

Categorization of an undescribed activity

If an activity is not described in any of the categories, it should be matched with the activity category that best characterizes it, or refer to the procedures for integrating new, unrecorded tertiary activities.

Modulating objectives: modifying return on investment time

The payback time taken into account when adjusting targets in cases where the cost of actions is clearly disproportionate to the expected benefits, is increased from 6 to 10 years.

It is therefore consistent with those set for systems used to manage, regulate and optimize the operation of energy equipment, in the decree on automation and control systems for commercial buildings ("BACS decree") of April 7, 2023.

Declaration of reference energy consumption

In the absence of information concerning this consumption in the reference year before September 30, 2027, the first full year of operation will be entered as the reference year on the OPERAT platform. Up to now, no deadline for providing information on reference consumption has been specified.

Clarification of reference year

It is specified that the reference year is between 2010 and 2022, or corresponds to the first full year of operation. Until now, the only existing limit was the choice of a later reference year between 2010 and 2020 for taxable persons concerned by the scheme from October 1, 2019.

GNR taken into account

A new conversion factor for final energy, non-renewable primary energy and greenhouse gases (CO2 equivalent) has been added for non-road diesel.



Photo credit: 270460881 @is1003