Obligation to report in accordance with § 19 StromNEV apportionment as of 31.03.2022

Final consumer group A*

Electricity quantities of final consumers for the first 1,000,000 kWh per consumption point.

End consumer group B*

Final consumers whose annual consumption at a consumption point exceeds 1,000,000 kWh shall additionally pay a maximum Section 19 StromNEV levy of 0.050 ct/kWh for electricity purchases exceeding 1,000,000 kWh.

End consumer group C*

Final consumers who are assigned to the manufacturing industry, rail-bound transport or railway infrastructure and whose electricity costs exceeded 4 percent of turnover in the previous calendar year shall pay a maximum Section 19 StromNEV levy of 0.025 ct/kWh for electricity purchases exceeding 1,000,000 kWh.
Companies can have the end consumer group C* certified by an auditor or a certified accountant on the basis of the previous year. The auditor's certificate must be sent to the local grid operator by 31 March of the year.

If you have not consumed all the electricity you have drawn from the grid yourself, you must notify the grid operator of the quantities of electricity passed on to third parties in 2021. Most grid operators offer a notification form to fill out on their website. No benefits from the levies can be claimed for the electricity quantities forwarded to third parties. These electricity quantities not consumed by the grid operator itself must be recorded via calibrated meters in accordance with § 33 Paragraph 2 of the Metering Act.

The privileged treatment for quantities >1,000,000 kWh/a only applies to the § 19 StromNEV levy. Other levies are excluded from this regulation.

If you have any questions or require further information, enPORTAL will be happy to provide you with advice and assistance.