The Swedish Tax Agency administers electricity support for businesses. Here, you can find out what you need to know about applying for electricity support. Businesses include sole traders, limited companies and some types of associations. Businesses can apply for electricity support via our e-service from 30 May 2023. The last date for applications is 25 September 2023.
The Riksdag has decided to introduce electricity support for businesses to lessen the impact of increased electricity prices. This subsidy is to cover a business’s future costs. However, for practical reasons, the amount granted will be determined by the business’s electricity consumption during the period 1 October 2021 to 30 September 2022. Electricity support for businesses is financed through “congestion income”. This refers to revenues that arise when power is transferred between different price areas within Sweden's state-owned electricity network.
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A business is entitled to electricity support if it fulfils the following requirements:
Further information on the basic electricity support requirements is available in this ordinance, which has been adopted by the Riksdag, and in our legal guidance section.
In certain circumstances, businesses are not eligible for electricity support – even if they fulfil the basic requirements for the subsidy.
The Swedish Tax Agency cannot grant electricity support, if – when we reach our decision – a business:
Businesses that are part of the same associate enterprise (such as a corporate group) that wish to apply for electricity support must group their applications and submit them at the same time. If such businesses do not submit a joint application, and one of them applies for and is granted electricity support, the other businesses in the same associate enterprise are not eligible. All the businesses that are in the same associate enterprise at the time of application, must apply for their subsidy together.
Businesses are considered to be part of an associate enterprise if they belong to a corporate group of the type set out in Chapter 1, Section 4 of the Annual Accounts Act. According to the Annual Accounts Act, a business that is a parent company, and a legal entity that is a subsidiary of this parent company, constitute a corporate group. Non-Swedish corporate groups are also included, if the businesses in the group maintain relationships with each other as specified in the Annual Accounts Act.
In order for a business to constitute a parent company in accordance with the Annual Accounts Act, it must be included – either directly or indirectly – in an annual report, consolidated financial statement or interim financial statement.
According to the Annual Accounts Act, a corporate group also exists when one business (parent company) holds more than half of the total number of voting rights in a legal entity (subsidiary). A legal entity can also be considered a subsidiary of a parent company if the parent company in question holds a majority of the voting rights in the legal entity along with one or more of its subsidiaries. The parent company and all of its subsidiaries constitute a corporate group.
Since the Swedish state and Sweden’s municipalities and regions cannot constitute a parent company according to the Annual Accounts Act, the Swedish Tax Agency does not regard any of them as part of an associate enterprise in accordance with the ordinance on electricity support for businesses. The Swedish Tax Agency must therefore assess whether or not an associate enterprise exists on the basis of the businesses involved in the application for electricity support.
The size of the subsidy is determined by the business’s electricity consumption during the period 1 October 2021 to 30 September 2022. A business can receive a maximum electricity support subsidy of SEK 20 million. If a business is part of an associate enterprise such as a corporate group, the entire enterprise can receive a maximum subsidy of SEK 20 million. If a business’s activities involve the primary production of agricultural products, or if it operates in the fisheries and aquaculture sector, specific subsidy limits apply. The subsidy limit is also affected if a business or group company has received certain other types of government support.
If one or more businesses in an associate enterprise (such as a corporate group) are active in the primary production of agricultural products, the maximum total subsidy that each business can receive is SEK 2.5 million. Any government support granted previously in accordance with either the ordinance on government support for increased costs in the agricultural sector, or the ordinance on government support for increased fuel costs for professional fishermen, must be deducted from both the electricity support subsidy granted to each business and the maximum subsidy of SEK 20 million.
If one or more businesses in an associate enterprise (such as a corporate group) are active in the fisheries and aquaculture sector, but not in the primary production of agricultural products, the maximum total subsidy that the businesses in question can receive is SEK 3 million. Any government support granted previously in accordance with the ordinance on government support for increased fuel costs for professional fishermen must be deducted from both the electricity support subsidy granted to each business and the maximum subsidy of SEK 20 million.
If your business is part of an associate enterprise (such as a corporate group), please read the relevant information under “Electricity support for businesses: representative” and “Electricity support for businesses: submitting party – associate enterprise”.
If your business is not part of an associate enterprise, you only need to read the information available under “Electricity support for businesses: representative”.
An individual who has been granted the authorisation “Electricity support for businesses: representative” must enter the application details required. This representative must also submit the application to the Swedish Tax Agency (but only if the business in question is not part of an associate enterprise such as a corporate group).
A representative must have a Swedish personal identity number and Swedish e-identification.
A business can register this representative via our e-service “” (“Ombud och behörigheter”).
The business can choose the date from which its representative’s authorisation will be valid.
Legal entities (certain non-profit organisations, foundations, associations of property owners and registered religious organisations, for example) that are not registered with the Swedish Companies Registration Office (“Bolagsverket”) cannot use this e-service.
If more than one business in a particular associate enterprise (such as a corporate group) wants to apply for electricity support, the businesses in question must group their applications and submit them at the same time. To make this possible, the businesses concerned must appoint one submitting party – i.e., a person who submits all of their applications.
Every business in the associate enterprise must notify the Swedish Tax Agency of their submitting party, and they must all appoint the same person. When the Swedish Tax Agency has granted authorisation, the submitting party can submit electricity support applications for all businesses in the associate enterprise via a special e-service.
A submitting party cannot prepare an application for electricity support. However, a submitting party can:
The same person can be granted the following authorisations:
Someone with these authorisations can both prepare and submit electricity support applications for the businesses in an associate enterprise.
A submitting party must have a Swedish personal identity number and Swedish e-identification.
A business can register its submitting party via our e-service “Representatives and authorisation” (“Ombud och behörigheter”).
The business can choose the date from which its representative’s authorisation will be valid.
Business that cannot use our e-service can register a representative by filling in a form instead.
A legal entity that is not registered with the Swedish Companies Registration Office (“Bolagsverket”) must provide a registration certificate or certified protocol documentation confirming that the individuals who have signed the registration form are authorised representatives of the organisation.
If a business notifies us of its representative by filling in a registration form, this individual’s authorisation will not be valid immediately. For security reasons, it will be valid 14 days after the Swedish Tax Agency has completed the registration process. This gives the business time to detect any registration irregularities before a representative’s authorisation becomes valid. Registration forms must be submitted by early September 2023 since the application period for electricity support closes on 25 September 2023.
The business can choose to specify a later date from which its representative’s authorisation will be valid.
You will be able to apply for electricity support via our e-service under “My pages” (“Mina sidor”). You will be able to log in from this page. You can apply for the subsidy from 30 May until 25 September 2023.
Do not apply for electricity support for businesses via our e-service if your business or another business in your associated enterprise (a business in the same corporate group, for example) carries out security-sensitive activities according to Chapter 1, Section 2 of the Swedish Protective Security Act (2018:585). This is provided that the businesses that carry out security-sensitive activities intend to apply for electricity support.
If the businesses within your associated enterprise that carry out security-sensitive activities do not intend to apply for electricity support, you should apply for the subsidy via our e-service.
The Swedish Tax Agency will process your application and pay out your electricity support as soon as possible. In order to facilitate this process, please ensure that:
The application process can take longer if the information provided is insufficient and we need to request additional details.
The Swedish Tax Agency will make direct payments to each business’s tax account. We will process your application and pay out your electricity support as soon as possible.
Things to do before applying for electricity support:
If a business has any tax arrears, or liabilities with either the Swedish state or a municipality, these will be deducted from its tax account first. The remaining amount will be paid out to the bank account that the business has registered with the Swedish Tax Agency.
In some cases, we cannot pay out a tax account surplus – for example, if the Swedish Tax Agency has issued a decision notice stating that you are liable to pay additional tax, and the due date has not yet passed.
If your business has received electricity support, you must normally enter this as a business subsidy in the business’s income tax return. If the business carries out activities that are tax exempt, you should not declare its electricity support subsidy. You should report electricity support in box 42 in your business’s VAT return.
Further information is available in Swedish in our legal guidance section, about how and when to declare electricity support in your income tax return.
Electricity support does not normally need to be repaid since it is a subsidy rather than a loan. However, the subsidy might have to be repaid if an assessment carried out by the Swedish Tax Agency reveals that a business is not entitled to electricity support.
If you discover errors in the information you have provided, or if changes take place that could affect either your right to electricity support or the size of your subsidy, you must notify the Swedish Tax Agency as soon as possible.
Under “My pages” (“Mina sidor”), you can check the details you have provided in your application:
Please send the correct details to the Swedish Tax Agency via email:
Alternatively, you are welcome to send a letter to us at the following address:
Skatteverket
205 30 Malmö
Various types of electricity support are currently available. The Swedish Tax Agency is only responsible for electricity support for businesses and organisations.
The Swedish Energy Agency (“Energimyndigheten”) manages the electricity support scheme for electricity-intensive businesses.
Electricity support for electricity-intensive businesses must be declared as business income, and this income is taxable. More information on business subsidies is available (in Swedish) in the legal guidance section.
When filling in your VAT return, you must enter the amount of electricity support for electricity-intensive businesses that you receive in box 42. Further information about declaring electricity support is available on the Swedish Accounting Standards Board’s website.
The Swedish Social Insurance Agency (“Försäkringskassan”) pays electricity support to private individuals. Please note that, in certain cases, this subsidy includes support for sole traders.
If you have received electricity support for consumers, and part of it is intended for your business, the amount in question is a taxable business subsidy. Further information about business subsidies for sole traders is available in Swedish on the webpage below:
When you fill in your VAT return, you must enter the amount of electricity support for consumers that you have been granted for your company in box 42. Further information about declaring electricity support is available on the Swedish Accounting Standards Board’s website.