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Apply for relief from electricity tax for companies

  • Steuern und Abgaben 



    	    

		    
In certain cases, your company in the manufacturing industry or in forestry and agriculture may be exempt from electricity tax. You must submit an application for this.

		    


                					    

						    

							    Competent Department
						    

						    
					    

                        
					    

						    

							    Basic information
						    

						    

							    

								    
Electricity tax is a consumption tax levied on electricity. Electricity supply companies must pay the tax and are therefore liable for the tax alongside self-suppliers (and in exceptional cases also end consumers).  

In some cases, it is possible that companies  


  • in the manufacturing industry and
  • agriculture and forestry

be exempted from paying electricity tax. The companies can then apply for a waiver, refund or compensation of the tax.  

Further information can be found under "Further information".

								    

									    Requirements
  • You can only apply for tax relief if your company is active in the manufacturing industry or in agriculture and forestry.
  • You have demonstrably paid taxes on the electricity for which relief is to be granted.
  • For an "Application for tax relief in special cases (peak equalization)", you must prove that you have an energy management system, environmental management system or an alternative system for improving energy efficiency or, as a new company, have at least started to introduce such a system. There are simplifications for small and medium-sized enterprises.
								    
What documents do I need?
    
    
  • 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 Businesses":        
    • Form 1402 "Description of economic activities
    • Form 1139 "State Aid
    • If the useful energy generated was not used by the own company:
      
 
      • Form 1456 "Self-declaration of the user of useful energy" (must be submitted for each user company)
      • A statement allocating the amounts of electricity withdrawn for useful energy generation to each of the other companies
    • 
    
  • Please attach the following documents to the "Application for Tax Relief in Special Cases (Spitzenausgleich)":        
    • Form 1402 "Description of economic activities"
    • Form 1449 or 1449A, 1449B, 1458, 1459 as evidence of an energy management, environmental management or alternative system.
    • Small and medium-sized enterprises (SMEs) must submit a "self-declaration" in addition to Form 1449 according to officially prescribed forms (Form 1458 or 1459)
    • Form 1139 "State Aid
    • If the useful energy generated was not used by their own company:
      
 
      • Form 1456 "Self-declaration of the user of useful energy" (must be filed for each user company)
      • A statement allocating the amounts of electricity withdrawn for useful energy generation to each of these other entities
    •