During the first days of May, the deadline expires to submit the annual energy consumption report, in accordance with Law No. 21,305 on Energy Efficiency. Timely compliance with this obligation is essential both to avoid potential penalties and to ensure proper management in view of a possible classification as an Energy Management Capable Consumer (CCGE).

1. Regulatory Context

Law No. 21,305 institutionalizes energy efficiency in Chile by establishing a mandatory annual reporting system for large companies and major energy consumers. This system is further developed by Decree No. 28, which regulates the procedure for reporting energy consumption, energy uses, and energy intensity (i.e., the ratio between consumption and sales).

Specifically, the reporting obligation applies to: • Any company exceeding 50 teracalories (Tcal) of annual energy consumption; or • Any company meeting the criteria established periodically by the Ministerio de Energía, as implemented through Exempt Decree No. 340.

1. Role of Exempt Decree No. 340

Exempt Decree No. 340, published on December 16, 2025, establishes the specific criteria to determine which companies must report energy consumption during the current four-year period, complementing the general consumption-based threshold set by Law No. 21,305.

These criteria aim to identify large companies using administratively verifiable indicators, such as: • Annual revenue; and • Number of employees. This allows the Ministry of Energy to rely on information available from public agencies—particularly the Servicio de Impuestos Internos—to determine obligated entities based on their economic and labor scale.

• Deadline for Submission: May 11, 2026

The 2026 reporting process is currently underway and requires urgent attention. Key aspects include:

• • Deadline: The final deadline to submit the report is May 11, 2026.
• Empresas obligadas: Deben reportar aquellas que cumplan copulativamente con:
  1. Ingresos anuales por ventas y servicios > 600.000 UF.
  2. Contratación de 200 trabajadores o más.
  3. Ser persona jurídica comercial o sociedad extranjera sin término de giro.
• • Consumption-based criterion: Regardless of the above, any company that consumed 50 Tcal or more in 2025 must report.
• • Information to be submitted: o Total energy consumption for the previous calendar year (2025), disaggregated by use; o Energy intensity indicators.
• • Strategic relevance: This report is used by the Ministerio de Energía to prepare the official list of Energy Management Capable Consumers (CCGE). Exceeding the 50 Tcal threshold will result in CCGE classification, triggering the obligation to implement an Energy Management System (EMS).

1. Regulatory Risks of Non-Compliance

Failure to submit the report, or submitting incorrect, incomplete, or false information, empowers the Ministry of Energy to refer the matter to the Superintendencia de Electricidad y Combustibles. Under Law No. 21,305, such breaches are classified as minor infringements, with sanctions imposed by the SEC pursuant to the procedures and fines established in Law No. 18,410.

1. Upcoming Key Milestones in 2026

Following the reporting deadline, the 2026 regulatory calendar includes the following critical milestones:

• • August 6, 2026: Deadline for publication in the Official Gazette of the new CCGE list by Exempt Resolution.
• • August 12, 2026: Ministry-led workshop on rights and obligations of newly designated CCGE entities.
• • August 7 – September 3, 2026: 20-business-day period to submit challenges regarding CCGE classification.
• • September 17, 2026: Deadline for classified companies to declare to the Ministry and the SEC the type of Energy Management System (EMS) to be implemented (certified or non-certified).
• • October 2, 2026: Deadline to appoint an Energy Manager before the Ministry.
• • August 9, 2027: Final deadline (12 months) for full implementation of the EMS by newly designated CCGE entities.

For further information or assistance regarding reporting obligations, CCGE classification, data consolidation, submission through the digital platform, or specific cases (e.g., public entities or electromobility companies), please contact: Francisco López – flopez@jdf.cl Eduardo Silva – esilva@jdf.cl