Electricity support for businesses

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 business’s corporate identity number to the Swedish Tax Agency via email. If you are a sole trader, your business’s corporate identity number is the same as your personal identity number.

• Send us a message

Alternatively, you are welcome to send a letter to us at the following address:

Skatteverket
205 30 Malmö

More information on electricity support is available in Swedish in the legal guidance section.

• Electricity suppport for businesses (legal guidance in Swedish) External link.

Under “My pages” (“Mina sidor”), you can check the details you have provided in your application.

• My pages ("Mina sidor", in Swedish)

Businesses that carry out security-sensitive activities

If your business carries out security-sensitive activities and has applied for electricity support, but now needs to notify the Swedish Tax Agency of changes, please contact our tax information service for guidance.

• Call our tax information service

Does the allowance have to be repaid?

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 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:

• Temporary payment respite (legal guidance in Swedish) External link.

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 details:

• company name
• personal or corporate identity number
• reason for applying for temporary payment respite
• representative’s name, if applicable (please note: if you want a representative to apply for temporary payment respite on your behalf, you must provide them with a written power of attorney)
• 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
  

• Send us a message

Our adress:

Skatteverket
205 30 Malmö

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”).

• Representatives and authorisation (Ombud och behörigheter) (in Swedish)

How to declare electricity support in your income 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 tenant-owner association (private-sector housing business) that has been granted electricity support can choose to make a payment to its members, corresponding to the subsidy amount the business has received on the basis of electricity that members have bought from the association.

The tax regulations regarding such payments 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.

• Taxation of electricity support (legal guidance in Swedish) External link.

Further information about declaring electricity support is available on the Swedish Accounting Standards Board’s website

• Reporting electricity support (the Swedish Accounting Standards Board, in Swedish) External link.

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 (the Swedish Energy Agency: “Energimyndigheten”, in Swedish) External link.

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.

• What is a business subsidy (legal guidance, in Swedish) External link.

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.

• Reporting electricity support (the Swedish Accounting Standards Board, in Swedish) External link.

Electricity support for consumers

The Swedish Social Insurance Agency (“Försäkringskassan”) pays out electricity support for consumers. Please note that, in certain cases, this subsidy includes support for sole traders.

• Payment of electricity support (the Swedish Social Insurance Agency) External link.

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:

• Sole traders’ business income (in Swedish)

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.

• Reporting electricity support: Q&A in Swedish (The Swedish Accounting Standards Board) External link.