MENU

Tax Cap for the most Energy Intensive Users in Goods Producing Industry - Efficiency System Ordinance (SpaEfV)

Save energy and electricity tax

Companies in the manufacturing sector can apply for tax relief from energy and electricity tax (so-called tax cap according to Art. 10 StromStG [German Act on Electricity Tax] and Art 55 EnergieStG [German Act on Energy Tax]). Applications must be submitted to the competent main customs office. You can find out whether your company belongs to the manufacturing sector from the classification of economic sectors of the German Federal Statistical Office in the 2003 edition.

Efficiency system according to SpaEfV

The prerequisite for the application at your responsible main customs office is, among other things, proof of the operation of an efficiency system according to SpaEfV (German Ordinance on Tax Cap and Efficiency System). Permissible efficiency systems are:

  • certified energy management system according to ISO 50001, or
  • valid EMAS registration, or
  • alternative system according to Annex 1 or 2 SpaEfV (only permitted for small and medium-sized enterprises)

By 31 December of the respective application year at the latest, all prerequisites for the application must be fully met.

Verification form 1449

The confirmation of the efficiency system must be carried out by an accredited conformity assessment body such as TÜV NORD CERT GmbH using the official Form 1449 of the customs office. For each applicant company (usually a "GmbH"), exactly one verification form is issued. No verification forms are issued for individual sites.

Our experts are happy to speak to you and answer your questions at any time