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Apply for relief from electricity tax for companies

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industry or agriculture and forestry, you can apply for tax relief for demonstrably taxed electricity if you have withdrawn it for operational purposes.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.

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

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