Electricity support for businesses
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.
Who can apply for electricity support?
- sole traders
- legal entities such as limited companies, partnerships, associations, registered religious organisations, foundations and tenant-owner associations
- former business owners who have stopped running a business since 17 November 2022
» Estates of deceased business owners (Legal guidance in Swedish) 
External link.
Eligibility requirements for electricity support
The basic requirements you must fulfil to qualify for electricity support
A business is entitled to electricity support if it fulfils the following requirements:
- On 17 November 2022, the business was entitled to draw electricity from an outtake point in accordance with an electricity network agreement with a network operator. An outtake point is the location where the electricity user draws electricity for consumption.
» Electricity customers (Legal guidance in Swedish) External link. - The outtake point is in either of Sweden’s two southernmost electricity price areas: i.e., area 3 or 4.
- The electricity was drawn for consumption from this outtake point between 1 October 2021 and 30 September 2022.
- The withdrawal of electricity does not entitle you to the electricity support paid by the Swedish Social Insurance Agency (Försäkringskassan), regulated in ordinance 2022:1872 regarding electricity support to consumers for the period October 2021 to September 2022.
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.
- Ordinance 2022:1872 regarding electricity support to consumers for the period October 2021 to September 2022 (the Riksdag) External link.
- Which requirements must businesses fulfil to receive support? (Legal guidance in Swedish) External link.
Circumstances in which a business is not eligible for electricity support
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:
- has certain debts to the Swedish state or a municipality, which have been transferred to the Swedish Enforcement Authority (“Kronofogden”) for recovery
- is in liquidation, or has been declared bankrupt
- had a fixed-price electricity agreement that was valid before 24 February 2022, and which was still valid at the same fixed price on 24 February 2023 (if the agreement relates to electricity consumption for the entire business)
» Fixed-price agreements (Legal guidance in Swedish) External link. - is not F-tax approved, and does not meet the requirements for F-tax approval (these requirements do not apply to certain foundations, associations and other organisations)
- is a public authority, credit institution or securities.
Businesses within the same associate enterprise must apply for electricity support at the same time
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 within the same associate enterprise
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.
How big is the subsidy?
- Businesses with operations in electricity price area 4 will receive SEK 0.79 per kilowatt-hour.
- Businesses with operations in electricity price area 3 will receive SEK 0.50 per kilowatt-hour.
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.
Businesses operating in the primary agricultural production or fisheries and aquaculture sectors
Primary agricultural production
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.
The fisheries and aquaculture sector
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.
Applications for electricity support: authorisation
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”.
Electricity support for businesses: representative
- If you are a sole trader or if you are a legal entity’s sole signatory according to the Swedish Companies Registration Office (“Bolagsverket”), you are automatically entitled to apply for electricity support for the business. You do not need to apply for further authorisation in order to apply for this subsidy via our e-service.
- Legal entities’ representatives who are not registered with the Swedish Companies Registration Office – but are registered with the Swedish Tax Agency as authorised signatories – can apply for electricity support for businesses themselves via our e-service.
- Other businesses (for example, those with multiple joint signatories, and those that want someone to help them apply for electricity support) must notify us of the name of their representative. This person will then be granted the authorisation “Electricity support for businesses: representative”. A tax return agent is not permitted to submit an application for electricity support on behalf of a business.
- If more than one business in a particular associate enterprise (such as a corporate group) applies for electricity support, they must group their applications and submit them at the same time. To make this possible, the businesses must appoint one submitting party. You can find out more about this under “Electricity support for businesses: submitting party – associate enterprise”.
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.
Electricity support for businesses: submitting party – associate enterprise
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:
- see the amount of electricity support a business is applying for
- see whether a business’s activities involve the primary production of agricultural products
- see whether a business is active in the fisheries and aquaculture sector
- see the total amount of electricity support the businesses in an associate enterprise have received – or are due to receive – under ordinance 2022:1365 on government support for increased costs in the agricultural sector
- see the total amount of electricity support the businesses in an associate enterprise have received – or are due to receive – under ordinance 2022:1363 on government support for increased fuel costs for professional fishermen
- adjust the subsidy amounts applied for in accordance with ordinance 2023:FFF on electricity support for businesses
» Section 31, ordinance 2023:FFF on electricity support for businesses (in Swedish) External link.
- enter details of the businesses within the associate enterprise.
The same person can be granted the following authorisations:
- sole signatory or “Electricity support for businesses representative”
- “Electricity support for businesses: submitting party – associate enterprise”
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.
Use our e-service
Fill in a registration form if you cannot use our e-service
Business that cannot use our e-service can register a representative by filling in a form instead.
- Register a representative – Electricity support for businesses (SKV 8025) (in Swedish)
- Register a submitting party for an associated enterprise – Electricity support for businesses (SKV 8027) (in Swedish)
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.
How to apply for electricity support
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.
Businesses that carry out security-sensitive activities
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.
What happens after I have applied for electricity support?
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:
- all of the details you provide in your application are correct
- the business in question has a tax account with the Swedish Tax Agency
- the 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.
Electricity support payments
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:
- Make sure that the business has registered a bank account with the Swedish Tax Agency. If necessary, register a bank account with us by logging into our tax account (“Skattekonto”) e-service.
- 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”).
Debt payments will be made first
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.
How to declare electricity support in your tax return or VAT return
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.
Refunds: electricity support
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.
Notify us of any changes that need to be made to your application
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
Other types of electricity support
Various types of electricity support are currently available. 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, 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.
Electricity support for private individuals
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.
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