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Energy analysis and energy tax
This page describes Swedish rules. The Swedish version is authoritative. Read in Swedish
We go through your electricity network invoices and check whether any part of your electricity consumption can lead to an energy tax refund. This mainly applies to process activities such as wastewater treatment plants, waterworks and pumping stations. We document what can be applied for. An application must normally be submitted within three years of the end of the calendar year.
What is included?
Review of energy tax on electricity, with a focus on refunds for activities of a process nature, for example wastewater treatment plants, waterworks, pumping stations and biogas plants. Particularly relevant for municipalities and municipally owned companies.
Common discrepancies in energy analysis and energy tax
- Unclaimed refunds of energy tax on electricity consumed in a qualifying process, for example a wastewater treatment plant or a pumping station
- Electricity connections that supply both the process and offices or other premises without a split, so the qualifying share is never separated and applied for
- Missed deadlines, since an application for a refund must normally be submitted within three years of the end of the calendar year
When is it relevant?
Particularly relevant for municipalities, regions and municipally owned companies with process activities such as wastewater treatment plants, waterworks, pumping stations, biogas production or waste treatment, where part of the electricity consumption can qualify for an energy tax refund.
What data is analysed?
Electricity network invoices per site, details of kWh and energy tax charged, and a description of the activity each electricity connection supplies.
Other names for the same thing
The central legislation is the Swedish Energy Tax Act (LSE, SFS 1994:1776).
The Swedish Tax Agency (Skatteverket) calls the most common form of refund for electricity used in industrial processes refund type 793 (återbetalningstyp 793). Practice has broadened in recent years, which means that more activities than before can qualify.