Enter the amount of electricity in the tax return and calculate the electricity tax yourself

Electricity tax is a consumption tax levied on electricity. Electricity tax is also a self-assessment tax. This means that anyone who has to pay the tax as a tax debtor must submit a tax return to the relevant main customs office and calculate the electricity tax themselves (tax declaration).

As a rule, electricity is withdrawn from the supply grid for consumption by an end consumer. The tax is incurred at the time of withdrawal (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 draws electricity from the supply grid for its own consumption, it must also pay electricity tax.

Self-generators who produce electricity for their own consumption must also pay electricity tax on the electricity they consume themselves. However, this only applies if there is no tax exemption for the self-generated and used electricity (for example, in the case of small photovoltaic (PV) rooftop systems or combined heat and power (CHP) systems).

You must pay the electricity tax on time and without being asked. Otherwise, you will incur late payment penalties.

Requirements

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

• as an electricity supplier have supplied electricity to consumers who have taken this electricity from the supply grid in order to consume it, or if you
• as an electricity supplier, have taken electricity from the supply grid to consume it yourself.
  
  • The tax debtor is usually the supplier, who then passes on the costs to the consumer via the electricity price in the bill.
• have generated electricity for their own consumption as self-producers, and
  
  • have consumed your self-generated electricity and
  • there was no tax exemption for the electricity you consumed yourself.
• as a final consumer, you purchase electricity from an area outside the German tax territory (Federal Republic of Germany excluding the area of Büsingen and the island of Helgoland) without a contract with a German electricity supplier.
  
  • In this case, you must pay the electricity tax yourself for the quantities of electricity that you have drawn from the German supply grid.
• have taken electricity from the supply grid illegally, i.e. without the knowledge of the grid operators and electricity suppliers.

What documents do I need?

• Form 1400
  

  Other than Form 1400, no other documentation is generally required. However, the person liable for the tax must keep records of the quantities of electricity and keep the documents proving the withdrawal and present them in the event of an audit.