The EEG levy applied until 2022:
Electricity supply companies paid a levy to the transmission system operators for every kilowatt hour of electricity supplied to end consumers. It was used to cover the difference between the income and expenses of the transmission system operators. This levy was added by the electricity suppliers to the electricity price paid by end consumers.
The procedure and implementation of the EEG levy are regulated by the German Renewable Energy Sources Act (EEG) §§ 60 and 61, the Regulation for Renewable Energy Sources (EEV) § 3 (3) and (4) and the Renewable Energy Sources Implementation Regulation (EEAV) § 6.
By October 15 of each year, the transmission system operators had to determine and publish the amount of the EEG levy for the following calendar year in accordance with Section 5 of the EEG.
The EEG levy for 2022 is 3.723 ct/kWh.
In the second half of 2022, it was set to zero by law (Section 60 (1a) EEG 2021).
Companies that fell under the "special equalization scheme" had a special status - the Federal Office of Economics and Export Control (BAFA) was able to limit the EEG levy for them on a pro rata basis (Sections 64 to 65b, 69b and 103 EEG). Companies with high electricity costs benefited from this exemption, as did companies that produce hydrogen electrochemically, railroads, transport companies with electric buses and shore power systems for seagoing vessels (Sections 63 et seq. EEG).
Supplementary information for the second half of 2022:
For special circumstances in accordance with Section 61c EEG (reduction of the EEG levy for highly efficient KWK plants) and Section 61l EEG (balancing of electricity storage and generation of storage gases), which require an annual assessment, a calculation figure in the form of an imputed total annual levy is to be used for the entire year 2022 in accordance with Section 60 (1b) EEG 2021 new version. This results from the arithmetic mean between the EEG levy rate for the first half of 2022 (3.723 ct/kWh) and the statutory EEG levy rate for the second half of 2022 (0.000 ct/kWh) and thus amounts to 1.8615 ct/kWh.
In addition to the legal definition of special circumstances, the transmission system operators have the following legal opinion:
- For high-efficiency KWK plants commissioned after June 30, 2022, no EEG levy is payable for electricity consumed by themselves or supplied to third parties.
- For electricity storage systems commissioned after June 30, 2022, no EEG levy is payable for electricity consumed by themselves or supplied to third parties.
Furthermore, operators of KWK plants that are eligible for privileges under Section 61c of the EEG can decide whether to claim the privilege under Section 61c of the EEG. Accordingly, the privilege of a reduced EEG levy for self-supply in accordance with Section 61c EEG can be waived, according to which the full EEG levy must then be paid until 30.06.2022 and no EEG levy on self-supply from 01.07.2022. Accordingly, the self-supply quantities pursuant to Section 61 (1) no. 1 EEG only have to be reported for the period from 01.01.2022 to 30.06.2022 as part of the annual report.
Similarly, if electricity is supplied to an electricity storage facility or if electricity is used to generate storage gas, a decision can be made as to whether an exemption from the obligation to pay the EEG levy in accordance with Section 61l (1) to (2) EEG (netting amount for e.g. electricity storage facilities) should be claimed. Accordingly, the reduction of the EEG levy (balancing amount) pursuant to Section 61l EEG can be waived, according to which electricity quantities for filling a storage facility must be billed on the basis of the regular levy until June 30, 2022. In this case, the electricity quantities for filling the storage facility only have to be reported for the period from 01.01.2022 to 30.06.2022, for example as part of a third-party supply (Section 60 (1) EEG 2021) or electricity exchange procurement (Section 61 (1) no. 2 EEG 2021). At the same time, the obligation to pay the EEG levy for electricity generated from the electricity storage system or from storage gas after 30.06.2022 will no longer apply in these cases.
However, the respective system operators or electricity supply companies (EltVUs) or other end consumers must also bear all other associated legal consequences arising from the decision not to grant privileges.
For further questions regarding the processing of the imputed EEG levy, please refer to the BDEW application aid and the EEG levy category table.
The concept for the forecasting procedure and the basis for calculating the 2022 EEG levy can be downloaded here: