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Enter the amount of electricity in the tax return and calculate the electricity tax yourself

The electricity tax is an excise duty levied on electricity. The electricity tax is also a self-assessment tax. This means that anyone who has to pay the tax as a tax debtor must submit a tax return to the responsible main customs office and calculate the electricity tax themselves (tax declaration).

As a rule, electricity is taken from the supply network by a final consumer for consumption. The tax is payable at the time of withdrawal (consumption). The electricity supplier must then pay the electricity tax on this electricity as the tax debtor and passes on the costs to the consumers via the electricity price in the context of the invoice.

If the electricity supplier takes electricity from the supply grid for self-consumption, he must also pay electricity tax.

Anyone who generates electricity for self-consumption as a self-producer must also pay the electricity tax for the self-consumed electricity. However, this only applies if there is no tax exemption for the self-generated and used electricity (for example, in the case of small photovoltaic (PV) rooftop systems or combined heat and power (CHP) systems).

You must pay the electricity tax unsolicited and on time. Otherwise, you will have to expect late payment surcharges.

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

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