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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for relief from electricity tax for companies

Description

The electricity tax is an excise duty levied on electricity. Electricity supply companies have to pay the tax and are therefore the tax debtors in addition to self-sufficient (and in exceptional cases also final 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 remission, refund or reimbursement of the tax.

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

1. Tax relief for certain processes and procedures

  • As a manufacturing company, you can apply for a refund or reimbursement of the electricity tax if you have demonstrably used taxed electricity for certain processes and procedures. These include, for example:
    • electrolysis,
    • the manufacture of glass and glassware,
    • the manufacture of ceramic products,
    • the production and processing of basic metals, or
    • chemical reduction processes.
  • A complete description of all beneficiary uses can be found on the website of the Customs Administration.
  • They calculate the amount of the discharge in the application itself. This depends on the tax 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industry or agriculture and forestry, you can apply for tax relief for demonstrably taxed electricity if you have withdrawn it for operational purposes.
  • The tax relief amounts to EUR 5.13 for one megawatt hour and is only granted if the relief amount in the calendar year exceeds the amount of EUR 250.00.
  • 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 industry can apply for relief for electricity that has been taken for operational purposes and that has been demonstrably taxed.
  • The tax is waived, refunded or remunerated 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 operates 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 enterprises.
  • Exception: No tax relief is granted for electricity that you use for electromobility.

For the withdrawal of electricity for the production of light, heat, cold, compressed air and mechanical energy, a tax relief is granted only if the said products are demonstrably used by a manufacturing enterprise or an agricultural and forestry enterprise. However, this does not apply to companies that generate compressed air and release 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 condition for tax relief.

In certain cases, your company in the manufacturing industry or forestry and agriculture can be relieved of the electricity tax. To do this, you must submit an application.

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

  • Go to the website of the Customs Administration and download the form that suits you best:
    • Form 1452 "Request for Tax Relief for Certain Processes and Procedures"
      • Fill out the corresponding 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 relief will be credited to your account. In the case of tax relief for companies in special cases, you will receive a notification from the main customs office. In the case of the other discharges, you will only receive a notification if there have been discrepancies in the processing of the application.

The main customs office from whose district you operate your business is responsible. For companies operated from a place outside the German tax jurisdiction, or for persons without residence in the German tax territory, the main customs office is locally responsible, in whose district you make your first tax appearance.

  • You can only apply for the relief if your company is active in the manufacturing industry or in agriculture and forestry.
  • They 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 energy management, environmental management or an alternative system for improving energy efficiency or have at least started to introduce 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 generated useful energy has not been used by your own company:
      • Form 1456 "Self-declaration of the user of useful energy" (must be submitted for each user company)
      • a statement in which the quantities of electricity taken for the production of electricity are allocated to the other undertakings
  • Please attach the following documents to the "Application for tax relief in special cases (peak compensation)":
    • Form 1402 "Description of economic activities"
    • Form 1449 or 1449A, 1449B, 1458, 1459 as evidence of an 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 an officially required form (Form 1458 or 1459).
    • Form 1139 "State aid"
    • If the generated useful energy has not been used by your own company:
      • Form 1456 "Self-declaration of the user of useful energy" (must be submitted for each user company)
      • a statement in which the quantities of electricity taken for the production of electricity are allocated to these 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 withdrawn.
    • 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.

The text was automatically translated based on the German content.

Federal Ministry of Finance

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