Companies claiming relief from taxes and levies on energy consumed must prove that they consume this energy themselves and that it is not consumed by third parties (e.g. canteen operators). As part of the Energy Collection Act, a regulation was introduced in 2019 that these third-party electricity quantities may no longer be estimated from 1.2.2021, but must be recorded with measuring devices that comply with measurement and calibration law.

In the course of the adoption of the EEG amendment (EEG-2021), the estimation option for the accrual of third-party electricity quantities has now been extended by one year until the end of 2021.

Affected companies therefore have until 1 January 2022 to create and implement a measurement concept in accordance with the requirements of § 62a and § 62b EEG.

Arqum supports you in the delimitation of third-party electricity quantities and the creation of a measurement concept. We also prepare an individual overview of the tax privileges and/or energy law benefits relevant to your company, including the deadlines to be met.

Contact person at Arqum:
Merle Nöhre