Electricity tax is a consumption tax levied on electric power. Electricity supply companies must pay the tax and are thus the tax debtors, along with self-suppliers (and, in exceptional cases, end consumers).

In some cases, it is possible that companies

• of the manufacturing industry and
• agriculture and forestry

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

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

1. tax relief for certain processes and procedures.

• As a company in the manufacturing sector, you can apply for a refund or compensation of the electricity tax if you can prove that you have used taxed electricity for certain processes and procedures. These include, for example:
  • electrolysis,
  • the manufacture of glass and glassware,
  • the manufacture of ceramic products,
  • metal production and processing, or
  • chemical reduction processes.
• You can find a complete presentation of all beneficiary uses on the website of the Customs Administration.
• You calculate the amount of relief in the application itself. It depends on the tax incurred in the relief period.

2. tax relief for companies of the manufacturing industry 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industry or in agriculture and forestry, you can apply for tax relief for demonstrably taxed electricity if you have withdrawn it for business purposes.
• The tax relief amounts to EUR 5.13 per 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 electric mobility.

3. tax relief for companies in the manufacturing sector in special cases (Spitzenausgleich)

• Companies in the manufacturing sector can apply for tax relief for electricity that was withdrawn for business purposes and for which there is proof that it was taxed.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 incurred in the accounting period.
• If you apply for this relief, you must prove that your company is working with a system to improve energy efficiency or, as a new company, has at least started to introduce such a system. There are simplifications for small and medium-sized companies.
• Exception: no tax relief is granted for electricity you use for electromobility.

For the withdrawal of electricity for the generation of light, heat, cold, compressed air and mechanical energy, tax relief is only granted if it can be proven that the aforementioned products are used by a company in the manufacturing sector or a company in agriculture and forestry. However, companies that produce compressed air and deliver it in pressure cylinders or other containers are exempt. 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.