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EnergyAudit

Lower electricity costs: the auditor’s report for every relief

Consumption and sector decide what a relief brings; the auditor’s report often decides whether it comes. We audit what BAFA, DEHSt or grid operators require, planned for your deadline.

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374,000 euros

Industrial power price 2026, non-binding example at 20 GWh per offtake point

What you can receive and what you save

Sector under Annex 2 EnFG
Who decides?

Annex 2 EnFG assigns each sector to List 1 or List 2 by its WZ 2008 code; the BAFA decides how your company is classified. Read Annex 2 (German)

Industrial power price and special equalisation may be combined. Carbon cost compensation may be added, except for industrial power price volumes.

  • Industrial power price 2026Funding programme374,000 euros paid out by BAFA50 % of 20 GWh times 3.744 ct/kWh differential priceAuditor's report: required from 10 GWh per applicationDirective, BAnz AT 06.05.2026 B1
  • Special equalisation scheme, levies onlyStatutory cap224,000 euros less levies a year1.387 ct/kWh levies on 20 GWh minus 1 GWh, 85 % savedAuditor's report: not required in the basic procedure; for the annual notification if the grid operator requests itSections 30, 31 EnFG; levies 2026

Non-binding example per offtake point at 2026 rates.

Two funding programmes, two statutory caps

Funding programmes pay afterwards, with no legal claim. Statutory caps apply when the conditions are met and proven in time.

Industrial power priceReasonable assurance report for claims from 10 GWh.to BAFAApplication 31 March 2027, auditor’s report 31 May 2027, for 2026No. 6.3.1 of the directive
Carbon cost compensationCertificate for the application; first applications include a site visit.to DEHStApplication 2027 for 2026, deadline set by DEHStFunding guideline
Special equalisation schemeGross value added report for the super cap, which caps your levies at 0.5 or 1 % of it, by list; plus the section 55 certificate where the transmission system operator requests it.to BAFA and the transmission system operatorApplication 30 June for the next year; notification 31 May for the previous yearSections 31, 32, 55 EnFG
Grid chargesAudited cost share above 4 % of revenue, letting manufacturers cap the surcharge for special network use.to the grid operatorAudited proof 31 March for the previous yearSection 19(2) sent. 15 StromNEV

Your year in deadlines

Between March and June three years meet: report last year, capped this year, apply for next year.

Report volumes, apply for the industrial power price

for the previous year

To the grid operator. Industrial power price 2026: apply to BAFA by 31 March 2027.

Section 52 EnFG; BAFA
  1. 31 March: Report volumes, apply for the industrial power price (for the previous year). To the grid operator. Industrial power price 2026: apply to BAFA by 31 March 2027. (Section 52 EnFG; BAFA)
  2. 31 May: Certified notification, industrial power price report (for the previous year). Notification to the TSO where it collects the levies, certified on request; from 10 GWh, the 2026 report is due by 31 May 2027. (Sections 52, 55 EnFG; BAFA)
  3. 30 June: Special equalisation application (cap for the following year, data up to the last financial year). To BAFA. For the super cap our auditor's report is part of it; for the report the deadline is preclusive. (Section 40(2) EnFG)

What a missed deadline costs

  • 30 JuneSuper-cap report too lateNo super cap; with an otherwise timely application, the 15 or 25 percent cap on levies stays.Section 40(2) EnFG
  • 30 JuneBesAR application too lateAs a rule, you pay the full levies the following year.Section 40(1) EnFG
  • DEHSt deadlineCarbon cost compensation too lateNo compensation for this billing year.DEHSt guide no. 1.4
  • 31 March, 31 MayAnnual notification missing or lateThe previous year’s relief lapses; the grid operator claims the full levies.Section 53(1) EnFG

Where we come in on your application

  1. Choose the procedureWhich relief fits you.
  2. Gather the recordsVolumes per offtake point, sector, annual accounts.
  3. Audit the proofAuditor’s report, certificate or attestation.
  4. SubmitTo BAFA, DEHSt or the grid operator.
AdvisoryReady for the applicationWe clarify procedure, records and deadlines.Records and deadline planSteps 1 to 2

or

AuditAuditor’s reportWe audit your figures and issue the report.Auditor’s report or certificateSteps 3 to 4

Who signs your auditor’s report

“[…] Follow-up questions were answered quickly, and the certificate arrived on time. […]”

Special equalisation scheme and industrial power price, August 2026Excerpt from a client review on KennstDuEinen, translated from German, as of October 2026Read all reviews (opens in a new tab)

What applicants ask first

Can our tax adviser issue the report?

Only if he or she is also a German Public Accountant (Wirt­schafts­prüfer) or sworn auditor. For the special equalisation scheme and the industrial power price, audit firms, cooperative audit associations and Buch­prüfungs­gesellschaften also qualify (section 2 no. 12 EnFG; no. 6.3.1 of the directive). Only German Public Accountants (Wirt­schafts­prüfer) or sworn auditors issue the core certificate for carbon cost compensation (no. 6.1 (3) of the guideline).

When does the industrial power price need an auditor’s report?

From 10 GWh of eligible electricity consumption applied for. The report, with reasonable assurance, confirms the economic sector, the eligible consumption and the separation from carbon cost compensation (no. 6.3.1 of the directive). For billing year 2026 you can submit it until 31 May 2027.

Can we claim the industrial power price and carbon cost compensation for the same electricity?

No. Volumes for which you claim carbon cost compensation in the same billing year do not count for the industrial power price: the same kilowatt hour is relieved only once (no. 5.2.2 of the directive). If you use both procedures for one year, the BAFA application deadline for 2026 is 15 July 2027.

When does DEHSt require a site inspection?

Always for a first application, when you change audit firm and when installations change in a way that affects the application data. This is set out in DEHSt’s guide for auditors, as of June 2026.

Is my sector on list 1 or list 2?

Annex 2 EnFG assigns 116 sectors under WZ 2008, 91 to list 1 and 25 to list 2. What counts is the end of the last completed financial year (section 35(2) EnFG). BAFA decides how your company is classified. The sector search in the relief calculator helps you look it up.

What does the audit cost?

The fee depends on the scope and effort of the audit, that is on procedures, offtake points and records. We give you the range after the intro call, and the fee is set out in writing in the engagement letter.

Intro call, 25 minutes

Your next relief, planned for your deadline

In the intro call we say which relief applies and which proof it needs.

  1. Describe occasion and deadline
  2. Clarify what your occasion requires
  3. Learn scope, timeline and fee range

Helpful: latest notice, volumes per offtake point.

Jannik Hassel, German Public Accountant

You always speak with a German Public Accountant who knows the field.Free of charge, no obligation, via Microsoft Teams.

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Beyond the relief