Electricity support for businesses
The application period for electricity support has now ended. It ended on 25 September 2023.
During the application period, businesses with operations in electricity price areas 3 and 4 could apply to the Swedish Tax Agency for electricity support. This subsidy was provided to businesses to cover their future costs. However, the amount granted was determined by a business’s electricity consumption during the period 1 October 2021 to 30 September 2022.
What happens if I have applied for electricity support?
The Swedish Tax Agency will process your application and pay out any electricity support you are due as soon as possible. In order to facilitate this process, please ensure that:
- all of the details you have provided in your application are correct
- your application is complete
- your business meets the eligibility requirements for reorientation support
- your business has a tax account
- your business has registered a bank account with us for automatic payments
The application process can take longer if the information provided is insufficient and we need to request additional details. This is because we need to process such cases manually.
The Swedish Tax Agency can grant and pay out electricity support up to and including 31 December 2023. After this date, the Swedish Tax Agency can only grant electricity support on the basis of a court judgement or decision, or if a court refers a case to us.
Payment of electricity support
Once the Swedish Tax Agency has reached the decision that a business is entitled to electricity support, we pay the business’s subsidy into its tax account. If the business has registered a bank account with the Swedish Tax Agency, we will pay out any tax account surplus to the business automatically.
If a business has any tax arrears or liabilities with either the Swedish state or a municipality, we will deduct the amount in question first. We will pay the remaining amount 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 determined that a business is liable to pay additional tax and the due date has not yet passed.
Tax accounts
Make sure that your business has a bank account registered with the Swedish Tax Agency. You can register a bank account with us by logging into our tax account (“Skattekonto”) e-service. Alternatively, you can register a Swedish bank account with us on the Bankgirot website, or by filling in form SKV 4802: Tax refund payment to a Swedish bank account.
Request a payout block if you wish to leave your business’s electricity support subsidy in its tax account. You do this via our tax account e-service (“Skattekonto”). If your business has not registered a bank account with us for automatic payments, you can make a subsidy payment request later on.
Making changes to an application
If you discover errors in the information you have provided, or if changes take place that could affect either your business’s right to electricity support or the size of its subsidy, you must notify the Swedish Tax Agency as soon as possible. Please send the correct details and your personal identity number or your business’s corporate identity number 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
Under “My pages” (“Mina sidor”), you can check the details you have provided in your application.
Businesses that carry out security-sensitive activities
If your business carries out security-sensitive activities and needs to make changes to an electricity support application, please contact our tax information service for guidance.
The following parties can check a submitted application:
- a sole trader
- an authorised company representative such as the CEO or a sole signatory
- an authorised representative for electricity support for businesses
If you would like to register a representative for electricity support for businesses, you can do so via our e-service “Representatives and authorisation” (“Ombud och behörigheter”). Your business’s representative can check their authorisation by logging into “My pages” (“Mina sidor”).
Repayment of electricity support
Electricity support does not normally need to be repaid since it is a subsidy rather than a loan. However, the Swedish Tax Agency can reach the decision that a business must repay all or part of its subsidy if it becomes apparent that the business is not entitled to electricity support.
Temporary payment respite
Temporary payment respite can be granted in connection with repayment demands in the following circumstances:
- if the repayment amount is uncertain (this circumstance is mainly relevant if a business wishes to appeal against a repayment decision)
- if temporary payment respite is likely to help a company pay off its debt (temporary payment respite in the public interest)
More information in Swedish is available in our legal guidance section:
There is no specific application form for temporary payment respite. Please apply to us in writing by sending us an e-mail or letter (contact details below) including the following:
- company name
- personal identity number or corporate identity number
- reason for applying for temporary payment respite
- applicant’s or representative’s contact details (please note that a representative must have a written power of attorney in order to apply on your behalf) .
If you make an application for temporary payment respite in the public interest, you must also include the following details:
- the reasons for your business's payment difficulties, and an outline of how you intend to resolve these difficulties
- when you will be able to make the payment.
Our adress:
Skatteverket
205 30 Malmö
How to declare electricity support in your tax return or VAT return
If your business has received electricity support, you must normally enter this in the business’s income tax return as income in the form of a business subsidy.
If your business activities are only partially taxable, you should enter the share of your business’s subsidy that corresponds to its taxable activities. 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 of your business’s VAT return.
Agriculture
If you own a farm property and have an electricity outlet point for both household and agricultural use, you should only declare the share of the electricity support related to agriculture as income from business activities.
Tenant-owner associations
A private-sector housing business that has been granted electricity support can choose to pay out to its members the subsidy amount corresponding to the amount of electricity that the members have bought from the association.
The tax regulations regarding payouts are as follows:
- A member who is a private individual and does not run a business is not liable for taxation on such a payout.
- A member who runs a business must declare the share of the subsidy that relates to their business as “income from business activities”.
- Legal entities with tax liability must declare this subsidy as “income from business activities”. The same applies to partnerships.
Further information about how and when to declare electricity support in your income tax return is available in Swedish in our legal guidance section.
Further information about declaring electricity support is available on the Swedish Accounting Standards Board’s website
Find out more about electricity support for businesses
You can find out more in Swedish about electricity support for businesses in our legal guidance section.
Other types of electricity support
There are various types of electricity support. The Swedish Tax Agency is only responsible for electricity support for businesses and organisations.
Electricity support for electricity-intensive businesses
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 in the form of a taxable business subsidy. More information on business subsidies is available (in Swedish) in our legal guidance section.
When filling in your VAT return, you enter the amount of electricity support for electricity-intensive businesses received in box 42.
Further information about declaring electricity support is available on the Swedish Accounting Standards Board’s website.
Electricity support for private individuals
The Swedish Social Insurance Agency (“Försäkringskassan”) pays out 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 private individuals, and part of it is intended for your business, the amount in question is considered a taxable business subsidy. Further information about business subsidies for sole traders is available in Swedish on the webpage below:
When filling in your VAT return, you enter the amount of electricity support for private individuals that has been allocated to your business in box 42.
Further information about declaring electricity support is available on the Swedish Accounting Standards Board’s website.
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