Energy cost allowance for small and micro-enterprises

The energy cost allowance is intended to help micro and small businesses cope with high energy costs. It is a flat-rate subsidy of between €110 and €2,475, calculated depending on the industry and the level of annual turnover (a minimum turnover of €10,000 and a maximum annual turnover of €400,000 must be met). The energy cost allowance can likely be applied for from mid-May 2023, retrospectively for the year 2022. From an administrative perspective, it should be noted that the subsidy must be applied for by the company itself and cannot be done by a tax advisor on its behalf.

Whether a company is eligible to apply can be checked via the self-check on www.energiekostenpauschale.at to be clarified (based on the ÖNACE code). In addition to turnover limits, it is particularly important that it is a company based in Austria that is commercially or industrially entrepreneurial. Conversely, companies from the energy, finance, or insurance sectors, liberal professions, etc., are excluded. A further limitation is that the energy cost subsidy and the energy cost flat rate cannot be applied for the same period simultaneously.

The funding amounts to at least €410 and a maximum of €2,475 for the period 1 February to 31 December 2022, at least €300 and a maximum of €1,800 for the period 1 February to 30 September 2022, and at least €110 and a maximum of €675 for the period 1 October to 31 December 2022. One funding period and thus a flat-rate subsidy can be chosen from the three funding periods.

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