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How manufacturing companies can recover up to 25% of electricity tax
Which manufacturing companies can use electricity-tax relief, which deadlines matter, and why the relief must be actively claimed.
Industrial companies in Germany do not always have to bear the full electricity tax. The law provides substantial relief, but it must be actively claimed. The annual deadline is 31 December at the responsible main customs office.
Important: companies that miss the deadline irrevocably lose the claim for that delivery year.
While the regular tax rate is 2.05 ct/kWh, eligible companies under §9b StromStG benefit from a reduction to the EU minimum rate of only 0.05 ct/kWh. That corresponds to a saving of roughly 98 percent.
Who pays electricity tax?
In principle, all electricity consumers in Germany pay electricity tax. Exceptions and reductions apply for:
- Self-generated and self-consumed electricity, under certain conditions
- Electricity used for certain privileged processes
- Electricity used in manufacturing industry under §9b EnergieStG
§9b EnergieStG - relief for manufacturing industry
This is the most important electricity-tax relief for industrial customers.
Companies in the manufacturing sector, WZ 2008 sections B to E, especially divisions 10-33, as well as agriculture and forestry, can apply for an electricity-tax reduction to 1.537 ct/kWh - a reduction of around 25 percent of the regular rate.
Application: through the responsible main customs office (HZA), retroactively for the previous year.
§9a EnergieStG - exemption for specific processes
Electricity used for certain production processes is fully exempt from electricity tax:
- Electrochemical reduction processes, for example electrolysis for aluminium or chlorine
- Galvanising and electroplating
- Induction heating in certain processes
- Electricity for lighting in greenhouses
- Electricity used to produce goods where electricity is an immediate production component
For companies in electrolysis, aluminium, chlor-alkali, galvanising, and similar processes, §9a EnergieStG can create substantial relief.
§9 EnergieStG - exemptions for special cases
- §9 para. 1 no. 1: electricity from renewable energy that is consumed by the producer
- §9 para. 1 no. 3: electricity generated and consumed in combined heat and power plants (CHP electricity)
- §9 para. 1 no. 5: electricity from installations up to 2 MW that is used by the operator
For companies with self-generation, such as CHP, solar, or biogas, §9 EnergieStG is central.
Annual relief application - deadline and process
| Step | Deadline | Details |
|---|---|---|
| Collect annual consumption data | January/February of the following year | Electricity invoices, meter data |
| Submit application to the main customs office | 31 December of the following year (exclusion deadline) | EnBW form / HZA form |
| Processing by HZA | 2-6 months | |
| Refund | After processing | Bank transfer |
Important: the 31 December deadline is an exclusion deadline. Missed applications are not refunded retroactively.
Typical annual relief through §9b
| Annual consumption | Regular electricity tax | Under §9b | Relief |
|---|---|---|---|
| 5 GWh | EUR 102,500 | EUR 76,850 | EUR 25,650 |
| 20 GWh | EUR 410,000 | EUR 307,400 | EUR 102,600 |
| 100 GWh | EUR 2,050,000 | EUR 1,537,000 | EUR 513,000 |
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