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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for exemption from electricity tax for companies

Description

The electricity tax is an excise tax levied on electricity. Electricity supply companies have to pay the tax and are therefore liable for the tax in addition to self-suppliers (and in exceptional cases also end consumers).

In some cases, it is possible for companies to

  • of the manufacturing industry and
  • Agriculture and forestry

be relieved of the electricity tax. Then the companies can apply for a waiver, refund or refund of the tax.

There are 3 types of relief options for companies from the industries mentioned:

1. Tax relief for certain processes and procedures

  • As a company in the manufacturing industry, you can apply for a refund or reimbursement of electricity tax if you have demonstrably used taxed electricity for certain processes and procedures. These include, for example:
    • electrolysis,
    • the production of glass and glassware,
    • the manufacture of ceramic products,
    • the production and processing of metals, or
    • chemical reduction processes.
  • A complete description of all beneficiary uses can be found on the website of the Customs Administration.
  • You calculate the amount of the relief in the application itself. This depends on the tax that was incurred during the relief period

2. Tax relief for companies in the manufacturing sector and agriculture and forestry

  • As a company in the manufacturing industry or in agriculture and forestry, you can apply for tax relief for demonstrably taxed electricity if you have taken it for business purposes.
  • The tax relief amounts to EUR 5.13 for one megawatt hour and is only granted if the relief amount exceeds EUR 250.00 in the calendar year.
  • Exception: No tax relief is granted for electricity that you use for electromobility.

3. Tax relief for companies in the manufacturing industry in special cases (peak compensation)

  • Companies in the manufacturing sector can apply for relief for electricity that has been taken for business purposes and that has been demonstrably taxed.
  • The tax is waived, refunded or reimbursed if it exceeds the amount of EUR 1,000 per calendar year.
  • The amount of the relief depends on the tax that was incurred in the accounting period.
  • If you apply for this relief, you will need to prove that your company works with a system to improve energy efficiency or, as a new company, has at least started implementing such a system. There are simplifications for small and medium-sized enterprises.
  • Exception: No tax relief is granted for electricity that you use for electromobility.

Tax relief is granted for the withdrawal of electricity for the production of light, heat, cooling, compressed air and mechanical energy only if it can be proven that the products in question are used by a manufacturing company or an agricultural or forestry company. However, this does not apply to companies that generate compressed air and dispense it in pressure cylinders or other containers. These companies do not necessarily have to supply the compressed air to companies in the manufacturing industry or agriculture and forestry in order to meet the requirements for tax relief.

  • You can only apply for relief if your company is active in the manufacturing industry or in agriculture and forestry.
  • You have demonstrably paid taxes for the electricity to be relieved.
  • For an "application for tax relief in special cases (peak compensation)", you must prove that you have an energy management, environmental management system or an alternative system for improving energy efficiency or that you have at least started implementing such a system as a new company. There are simplifications for small and medium-sized enterprises.
  • Please attach the following documents to the "Application for Tax Relief for Certain Processes and Procedures":
    • Form 1402 "Description of economic activities"
    • a declaration of operation
  • Please attach the following documents to the "Application for Tax Relief for Companies":
    • Form 1402 "Description of economic activities"
    • Form 1139 "State aid"
    • If the useful energy generated was not used by your own company:
      • Form 1456 "Self-declaration of the user of useful energy" (must be submitted for each using company)
      • a statement in which the quantities of electricity withdrawn for the production of useful energy are allocated to the other undertakings
  • Please attach the following documents to the "Application for tax relief in special cases (peak adjustment)":
    • Form 1402 "Description of economic activities"
    • Form 1449 or 1449A, 1449B, 1458, 1459 as proof of energy management, environmental management or alternative system
    • In addition to Form 1449, small and medium-sized enterprises (SMEs) must submit a "self-declaration" according to the officially prescribed form (Form 1458 or 1459)
    • Form 1139 "State aid"
    • If the useful energy generated was not used by your own company:
      • Form 1456 "Self-declaration of the user of useful energy" (must be submitted for each using company)
      • a statement in which the quantities of electricity withdrawn for the production of useful energy are allocated to each of those other undertakings

There are no costs for you.

  • Your application must be received by the competent main customs office by 31/12 of the calendar year following the calendar year in which the electricity was drawn.
    • Example: Applications for the year 2020 must be received by the responsible main customs office by 31.12.2021.

Processing usually takes between 1 day and 6 months.

Contact the main customs office.

You can apply for relief using forms from the customs website.

  • Go to the website of the Customs Administration and download the form that suits you:
    • Form 1452 "Application for Tax Relief for Certain Processes and Procedures"
      • Fill out the appropriate form for the respective remuneration section (for example, for the remuneration section 2020: "Application for tax relief for certain processes and procedures (§ 9a StromStG) 2020")
    • Form 1453 "Application for tax relief according to § 9b StromStG"
    • Form 1450 "Application for tax relief according to § 10 StromStG"
  • You can fill out the forms on the computer.
  • Fill out your form, enclose all other required documents and send them by post to your main customs office.
  • The main customs office will examine your application.
  • The discharge will be credited to your account. In the case of tax relief for companies in special cases, you will receive a notice from the main customs office. In the case of the other reliefs, you will only receive a notification if discrepancies have arisen in the processing of the application.

The main customs office from whose district you operate your company is responsible. For companies that are operated from a location outside the German tax territory, or for persons without residence in the German tax territory, the main customs office in whose district you first appear for tax purposes is locally responsible.

Federal Ministry of Finance

The text was automatically translated based on the German content.

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