Relief from electricity tax: Please note the application deadline of December 31.12st.

Manufacturing companies will receive relief on electricity tax. This year, significantly more businesses can benefit – including small and medium-sized enterprises. The application deadline is December 31st.

This year, many companies can apply for tax relief for the first time. The reason: While for the calendar years up to 2023, electricity consumption of at least 48.700 kilowatt hours (kWh) was required to exceed the minimum threshold of €250, for the calendar years 2024 and 2025, consumption of more than 12.500 kWh This is reported by the Central Association of German Crafts (ZDH)This is regulated in Section 9b of the Electricity Tax Act (StromStG). Electricity tax refund will then be 5,13 euros per MWh.

Note the deadline: The application for the discharge for the year 2024 is still until December 31, 2025 possible. The application can be submitted online to the responsible main customs office.

The ZDH explains what to do

✓ Before applying for relief from electricity tax, you must ensure that the business meets the requirements for tax relief. Manufacturing industry counts (for classificationThese are typically companies in the mining, manufacturing, construction, and electricity, gas, district heating, or water supply sectors. Bakeries, carpentry shops, glaziers, and confectioners, among others, can also apply for reimbursement.

✓ Only electricity that can be proven to be taxed for business purposes is eligible for tax relief.

✓ There is no tax relief for electricity used for electromobility, for the supply of electricity to third parties, or generally for the supply of useful energy to third parties.  

✓ To receive tax relief, applications must generally be submitted to the responsible main customs office by December 31. Therefore, applications for tax relief for the 2024 calendar year must be submitted by December 31, 2025.

✓ In some cases, it may be advisable to consult a tax advisor. For example, if the business carries out multiple activities.

✓ In addition to the application form (1453), form 1402 "Description of economic activities" must also be submitted upon request by the main customs office. Anyone unsure about the application process can contact the advisors at their Chamber of Skilled Crafts.

✓ For annual relief amounts of EUR 10.000 or more, a self-declaration of "State Aid" (form 1139) must also be submitted.

✓ For applications via the Customs portal you need an Elster organization certificate.

Source: ZDH

Check requirements and relief amount with the e-tool The SME initiative for energy transition and climate protection provides support to businesses within the free E-tools a Power control module This allows you to check the application requirements and calculate the amount of the relief.  

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