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If you have to pay electricity tax, you submit a tax return to the relevant main customs office in which you calculate the tax yourself. This is known as a tax declaration.
This form can be submitted electronically without signature (e.g. via a secure contact form or by e-mail) or in paper form to the responsible authority.
Electricity tax is a consumption tax levied on electricity. Electricity tax is also a self-assessment tax. This means that if you pay the tax as the tax debtor, you must submit a tax return to the relevant main customs office and calculate the electricity tax yourself (tax declaration).
As a rule, electricity is taken from the supply grid for consumption by an end consumer. The tax is incurred at the time of withdrawal or consumption. The electricity supplier must then pay the electricity tax for this electricity as the tax debtor and passes the costs on to the consumer via the electricity price as part of the bill.
If the electricity supplier takes electricity from the supply grid for its own consumption, it must also pay electricity tax.
If you generate electricity for your own consumption, you must also pay electricity tax on the electricity you consume yourself. However, this only applies if there is no tax exemption for the electricity you generate and use yourself. Such tax exemptions are possible, for example, for self-producers with small photovoltaic rooftop systems (PV systems) or combined heat and power (CHP) systems.
You must pay the electricity tax on time and without being asked. Otherwise you will have to expect late payment penalties.
You must register for electricity tax if you are a tax debtor within the meaning of the law. You are liable to pay tax if you
You can submit your "Electricity tax declaration and/or declaration of tax-free electricity quantities" (form 1400) online in the "Energy and electricity tax (IVVA)" service in the customs portal. Alternatively, you can also submit the required documents in writing.
Online registration:
Written registration:
There are no costs.
Depending on whether you wish to register for electricity tax annually or monthly, you must observe different deadlines:
There are no indications or special features.
If you have received preferential treatment or relief for electricity or energy tax, you must report this to the customs administration in certain cases.