The price of electricity consists of three parts: the electricity network service fee, the price of the electric energy and tax. Each part makes up roughly a third of the total price. The allocations may slightly vary depending on the place where the electricity is consumed and the consumption. As an electricity network company, Elenia charges electricity tax and VAT and remits them to the state. The sales companies do not charge electricity tax.
The place where the electricity used is the deciding factor with regard to the network company supplying electricity to the site. You cannot change network companies, i.e. you cannot shop around for the lowest network service rate. Because customers cannot shop around for network services, the Energy Authority supervises the network service prices to make sure that they are fair,
Select the network service product best suited to your business. Our customer service representatives will be happy to help with selecting the right product.
The network service product becomes capacity-based for companies with a high electricity consumption and a main fuse with a capacity greater than 100 A.
We comply with the Finnish Energy Industries’ recommended terms of contract.
Electricity tax includes the electricity excise duty and the security-of-supply charge. The electricity tax model is a two-tier model based on the Act on Excise Duty on Electricity and Certain Fuels (1260/96). As an electricity company, Elenia charges the electricity tax on a network service invoice and remits it to the state. Electricity users are divided into two tax categories:
Households, agriculture and forestry, construction and the service sector, i.e. all forms of electricity consumption other than the forms referred to in electricity tax category 2. The electricity tax is 2.79372 c/kWh (VAT 24%).
Companies operating in the manufacturing industry, mining industry, excavation or professional greenhouse cultivation sectors. The electricity tax is 0.07812 c/kWh (VAT 24%) and 0.063 c/kWh (VAT 0%).
Companies operating in the manufacturing industry, mining industry or the professional greenhouse cultivation sector must submit a written assurance to the network company regarding their right to a lower electricity tax category. You can submit the assurance via our electronic service.
The new electricity tax category will be updated on the next invoice provided that the assurance has been received at the latest by the 20th day of the month.
You can apply for a change of electricity tax category for the current calendar year as well as the previous three calendar years. For electricity consumed prior to 2021, the amendment application is submitted to Elenia by filling in the assurance form. As of the start of 2021, the amendment must be submitted directly to the Finnish Tax Administration via the OmaVero service.
If you have any questions, please contact us.
Operators who produce electricity using a micro power plant with a maximum rated power of 100 kVA are exempt from all electricity tax liabilities. These operators need not register as a taxpayer or file a tax return for their electricity production. This type of micro power plants, such as solar panels, may be owned by households, farms or companies.
Small-scale electricity producers using equipment with a maximum rated power of 100 kVA who produce a maximum of 800,000 kWh annually, on the other hand, must register as taxpayers with the Tax Administration. However, they only need to file a tax return once a year so as to enforce the specified annual production limit. An electricity producer, a power plant with a rated power in excess of 100 kVA and an annual production of more than 800,000 kWh, must file a normal tax return on a monthly basis regardless of whether it feeds electricity into the electricity network or not.