Energy tax refund only for production companies from 2011

The remuneration of energy levies is intended to Energy-intensive businesses to be relieved, the corresponding Taxes have to pay for electrical energy, natural gas, coal and mineral oil. This refund has always been excluded were suppliers of natural gas, electrical energy, or suppliers of heat derived from it. From 2011 is carried out Restriction of the receiver circuit, by the Remuneration henceforth only still from Manufacturing plants can be applied for. In the Energy Taxes Directive 2011, manufacturing operations are defined as operations whose main focus is demonstrably the production of tangible economic goods. Since energy-intensive manufacturing operations are to be subsidised, it is conversely understandable that energy taxes on energy that is passed on are not eligible for reimbursement. Likewise, from the Remuneration excluded are Taxes on mineral oils, which as Fuel used.

The Salary amount is determined by the Net production value, which arises from the difference between sales and previous sales (for which the right to deduct input tax exists) and consequently a type of Value creation is shown. It should be noted that only what was actually paid in energy levies during the application period can be reimbursed. However, the reimbursement of levies in connection with energy procurement is limited by two deductibles limited. The first excess is either 0,5% from Net production value or an amount defined by law and dependent on the amount of energy consumed, provided that this is less than 0.5% of the net production value. In addition, a general deductible from 400 euros deducted.

The Application for the energy allowance can inside a deadline of five years submitted to the tax office responsible for VAT. It should be noted that the application for one individual Operation It should be pointed out that due to the long period available for applications, not only production companies (for the future) can benefit from the energy tax rebate, but also, for example, service companies can profit if no such applications have yet been submitted for past years.

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