Energiskatter
Information till dig som ska redovisa och betala skatt för el eller bränsle
https://www.skatteverket.se/foretagochorganisationer/skatter/punktskatter/energiskatter.4.18e1b10334ebe8bc8000843.html#Datorhall
From 1 July 2023, it is no longer possible to get a deduction or refund of energy tax on electricity consumed in a computer hall. From July 1, 2023, there is also no possibility to be approved as a voluntary taxpayer for energy tax on electricity for consumption in a computer hall.
You may be entitled to lower tax if you used electricity in equipment that you have in a computer hall before 1 July 2023. You can get the lower tax by making a deduction in your return for tax on electricity, or by applying for a refund of the tax afterwards.
A computer hall is a facility
- where a trader who mainly (at least 75 per cent) carries on information service activities, information processing or rental of server space and related services carries on such activities, and
- whose total installed power amounts to at least 0.1 megawatts. You must not count cooling systems and fan systems in the installed effect. Installed power means the rated power of the equipment. It is the power that the equipment has been marked with by the manufacturer.
You who consume the electricity do not need to have an installed power of at least 0.1 megawatts to be entitled to a deduction or apply for a refund of the tax - it is enough that your equipment is in a computer hall. When you make deductions or apply for a refund of the tax, you can count on electricity consumption also in cooling systems and fan systems that you have at your disposal in the computer hall.
Deductible amount and refund amount
For the electricity you consumed before July 1, 2023, you may be entitled to a deduction or refund with the difference between the applicable tax rate and 0.6 öre per kilowatt hour. For the electricity you consumed before January 1, 2021, you may be entitled to a deduction or refund with the difference between the applicable tax rate and 0.5 öre per kilowatt hour. If you apply for a refund, you are only entitled to the part of the refund amount that exceeds SEK 8,000 per calendar year.
Voluntary taxable person for electricity
If you have consumed more than 10 gigawatt hours of electricity in certain areas of use, for example in a computer hall, you can apply to be approved as a voluntary taxpayer. As a voluntary taxpayer, you may not apply for a refund, instead you can deduct the tax in the declaration that you receive when you have been approved. From 1 July 2023, it is no longer possible to apply as a voluntary taxpayer for energy tax on electricity for consumption in a computer hall.
When should I make a deduction or apply for a refund?
Should you submit a declaration for electricity, you can deduct the tax in the declaration. If you do not declare energy tax on electricity, you pay the full tax and then apply for a refund of the energy tax afterwards. Such a deduction or a refund application may only relate to your own consumption of electricity.
How do I apply for a refund?
Should you apply for a refund for electricity that you have consumed in a computer hall, you will find information on how to apply on the page for refund of tax on electricity and fuel. There you can choose the repayment type 795 (Computer halls – electricity). If, on the other hand, you have produced and delivered heat or cooling to someone else who used the heat or cooling in a computer hall, you must choose refund type 775 (refund - excise duty on heating supply fuel and electricity).
Government support through deduction or repayment
When you receive a deduction or refund of tax on electricity that you have consumed in a computer hall, this means that you are receiving government support. A prerequisite for receiving state aid is that the aid recipient meets the conditions for state aid, among other things, the company must not be in financial difficulties.
If during a calendar year you receive government support that exceeds 50,000 euros for electricity, you must submit statistical information to the Swedish Tax Agency. In that case, the information you must provide is
- type of business (small, medium or large)
- region (the region where you have consumed the largest share of electricity)
- business area (the first three digits of the SNI code for the business where you consumed the largest share of the electricity).
Legal guidance
In legal guidance there is in-depth information about the area.
