Customers pay electricity tax according to electricity consumed, and the tax is charged with the electricity network service fee. The tax consists of an excise duty on electricity and a strategic stockpile fee. All end users of electricity are taxed. Electricity network providers, in turn, are obliged to collect the tax with the distribution rate for electricity and pay it to the state.

The tax on electricity is staggered into a higher tax category I and lower tax category II. Electricity tax category I includes the majority of electricity users, such as households, agriculture and forestry, and services. Tax category II applies to electricity consumed in industry and greenhouse cultivation. It is the responsibility of the company to inform the electricity network provider if it belongs to tax category II.

VAT (24%) is added to the sum of the electricity distribution fee, the fixed fee, and the energy tax.

Changing and correcting the electricity tax category

Manufacturing companies and professional greenhouse growers can make a written declaration to the network provider of their right to the lower electricity tax category II. As of January 1, 2021, the retroactive adjustment of tax category I–II has become a refund procedure. 

Use the form below to make a declaration for operations in accordance with electricity tax category II at the place of use. A declaration must be made for each place of electricity use separately.