• Tax Exemption for Electricity Consumption: Data centers that meet certain energy efficiency criteria may qualify for a partial or total exemption from the Contribution au Service Public de l'Électricité (CSPE), which is a tax on electricity consumption.
- Digital data storage centers (fraction exceeding 1 GWh over a calendar year)
Taxes and contributions applied to electricity: Changes as of February 1, 2024
The taxes applied on electricity are:
- The excise on electricity, formerly called CSPE (Contribution to the Public Electricity Service) or TICFE (Domestic tax on final electricity consumption)
- The CTA
(Transport Tariff Contribution)
- VAT (
Value Added Tax)
The old Taxes on Final Consumption of Electricity - TCFE - (departmental tax and municipal tax) for electricity supplied for a power less than or equal to 250 KVA no longer exist. They have been included in the excise on electricity.
These taxes apply to all offers: Regulated Sales Tariff or Market Offer, regardless of the supplier selected.
Excise on electricity (ex TICFE / CSPE)
What is the excise on electricity (ex TICFE/CSPE)?
The excise on electricity is a tax paid by all final consumers of electricity since January 1 , 2004. This tax, formerly called CSPE (Contribution to the Public Service of Electricity) or TICFE (Internal consumption tax final electricity) is now governed by the Tax Code on goods and services and is called “ excise ”.
The excise on electricity (ex TICFE / CSPE) is collected by energy suppliers and is transferred to the general State budget , which ensures compensation payments to operators bearing charges.
Indeed, the public service obligations assigned to companies in the electricity and gas sector by the energy code lead them to bear costs compensated by the State. In electricity, public service charges (articles L. 121-7, L. 121-8 and L. 121-8-1 of the energy code) bring together the additional costs resulting from support mechanisms for renewable energies and cogeneration , tariff equalization in non-interconnected zones (ZNI), certain social measures benefiting households in precarious situations and support for load shedding .
The energy check and the budget of the national energy mediator do not fall within the scope of public energy service charges, but are also financed by the same mechanisms.
The excise on electricity (ex TICFE / CSPE) concerns all offers and all customers. Consumption by professional customers may benefit, under certain conditions, from exemption or reduced rates . The management and collection of excise duty on electricity (formerly TICFE / CSPE) have been transferred to the General Directorate of Public Finances since 01/01/2022.
Please note that the excise duty on electricity is subject to VAT (rate of 20%).
How is the excise duty on electricity (ex TICFE/CSPE) evolving?
The unit amount of the excise duty on electricity is set by law.
In the context of the sharp rise in energy prices that we have experienced, the finance laws for 2022 and 2023 have contained the rise in electricity prices by reducing the excise on electricity from 1 February 2022 and until January 31, 2024 at:
- 0.05 c€/KWh for professional customer sites whose subscribed power (PS) is greater than 36kVA, and
- 0.10 c€/KWh for others (professional customers with a PS ≤ 36 kVA)
This reduction concerned all consumption (professional or not), whether or not they benefited from a reduced rate and was applied until January 31, 2024 inclusive.
The finance law for 2024 provides, from February 1, 2024 , for an increase in full prices.
Electricity excise rates (ex TICFE / CSPE):
These rates were set by decree. (Decree of January 25, 2024, published in the Official Journal on January 31, 2024).
The tax categories of electricity are defined, depending on the nature of the activities for the purposes of which it is consumed and the power at which it is supplied, expressed in kilovolt-amperes, by the following table: (article L312-24 of the Code taxes on goods and services)
Tax category (electricity) | Activities for the purposes of which electricity is consumed | Power at which electricity is supplied | Rate c€/KWh February 1, 2023 | Price c€/KWh February 1, 2024 |
Households and similar | Non-economic activities | Less than or equal to 250 kVA | 0.1 | 2.1 |
Households and similar | Economical activities | Less than or equal to 36 kVA | 0.1 | 2.1 |
Small and medium enterprises | Economical activities | Greater than 36 kVA and less than or equal to 250 kVA | 0.05 | 2.05 |
High power | All | Greater than 250 kVA | 0.05 | 2.05 |
Reduced rates / professional customers (under conditions) | 0.05 | 0.05 |
The reduced rates normally between 0.05 and 1.2 c€/KWh will all remain at 0.05 c€/KWh in 2024.
Specific exemptions and scales for excise duty on electricity
Exemptions and reduced rates are provided subject to compliance with certain conditions.
List of uses of electricity that allow you to obtain a reduction in the excise duty on electricity according to the Code of Taxation on Goods and Services (CIBS):
Exempt uses:
- “Dual use” (metallurgical processes, chemical reduction, electrolysis)
- Manufacture of non-metallic mineral products
- The production of goods that is very electricity intensive (where the ratio between the cost of electricity and the cost of the product exceeds 50%)
- Electricity consumed for the production of energy products
- Power generation and maintaining power generation capacity
- Production on board ships and boats.
Note:
This exemption may be total or partial , depending on the site's electricity uses .
Uses taxed at a reduced rate:
- Companies whose minimum electro-intensity level is 6.75% and having an industrial activity or an industrial installation falling within certain sectors of activity exposed to international competition
- Companies whose minimum electro-intensity level is 3.375% and having an industrial activity or an industrial installation relating to certain sectors of activity exposed to international competition
- Companies whose minimum electro-intensity level is 0.5% and having an industrial activity or an industrial installation relating to certain sectors of activity exposed to international competition
- Companies with a minimum electro-intensity level of 13.5% and having an industrial installation in certain sectors of activity exposed to international competition (hyper electro-intensive installation)
- Guided transport of people and goods
- Digital data storage centers (fraction exceeding 1 GWh over a calendar year)
- The operation of aerodromes open to public air traffic (whose electro-intensity level is at least equal to 0.5%)
- Shore power supply for floating craft used for commercial purposes or for the needs of public authorities
- Collective road transport of people
- Consumption for port handling with a minimum electro-intensity level of 0.5%.
Notes:
From February 1, 2024 , the reduced tariff levels remain at 0.05 c€/kWh.
The application of the reduced tax rate may be total or partial, depending on the site's electricity uses.
For more information, the certificate to be completed to benefit from these exemptions or reduced rates (see below How to benefit from a reduced rate or an exemption? ) is accompanied by a notice helping you to determine your eligibility .
How to benefit from a reduced rate or exemption?
Reduced rates and exemptions are conditional on the prior provision by the customer to their supplier of a certificate (for consumption for the current month if received before the 10th of the month inclusive).
The analysis of the eligibility conditions for these exemptions or reduced rates must be carried out by you.
If you consider yourself eligible for one of the above uses, we invite you to download and complete a certificate 2040-TIC-ATT-E-SD vintage 2024 (cerfa n° 16196*02) and send it to your supplier by email to the address on your invoices.
To be valid, the new certificate model must jointly meet the following conditions:
- Be less than 12 months old
: at the end of the 12 months, a new certificate must be sent to EDF if you consider that you continue to meet the eligibility criteria.
- Be associated with a given supply contract
: a new certificate must be sent to EDF when signing a new contract if you consider that you continue to meet the eligibility criteria (even if the previous certificate was sent less than 12 months ago).
If you send us your certificate before the 10th of month M, the exemption or reduced rate will be applicable from the 1st day of month M. If you send your certificate after the 10th of month M, the exemption or reduced rate will be applicable from the 1st day of month M+1.
In the event of a delay in the transmission of your certificate, EDF is unable to make a refund: you will need to contact the DGFiP directly. (Useful link: Domestic consumption tax (TIC) - Energy consumers )
The Routing Tariff Contribution (CTA)
What is CTA?
The CTA ensures the financing of specific past pension rights linked to regulated activities and a share of the costs linked to the incorporation of these pensions into the general system.
The CTA applies to all final consumers of electricity. It is based on the TURPE (Public Electricity Network Usage Tariff) to ensure equal treatment.
How is the CTA calculated?
The Tariff for the Use of Public Electricity Networks (TURPE) includes a fixed part, depending on the subscribed power and a variable part, linked to consumption. The CTA is calculated by applying a rate to the fixed part of the TURPE . Its amount is therefore independent of consumption.
The rate applied is determined by the Legislator, after discussions with the CNIEG and the CRE. It differs depending on whether the site is connected to the public Distribution or Transport network.
Rates applied from August 1, 2021 | |
Distribution - Enedis | 21.93% |
Transport - RTE | 10.11% |
Please note that the CTA is subject to VAT:
- With a reduced rate of 5.5% for delivery points whose subscribed power is less than 36 kVA.
- With a normal rate of 20% for delivery points whose subscribed power is greater than 36 kVA.