Audit
Industrial electricity price: The German Public Accountant’s report
From 10 GWh, your application needs a German Public Accountant’s report. Start in 2026: what your meters miss in 2026 cannot be measured later.
free, 25 minutes, price estimate afterwards
Jannik Hassel, German Public Accountant, signs your report.
- Consumption in the application
- from 10 GWh
- Take meter readings
- 31 December 2026
- Application for 2026
- 31 March 2027
- Submit the report later
- 31 May 2027
As of 31 October 2026: nos. 5.1 and 6.3.1 of the guideline, BAFA
Industrial electricity price, example: one offtake point claiming 12 GWh, above the 10 GWh threshold: report required.
Do you need the report?
A report is needed if both apply:
- Your sector is eligible.
- Your application claims at least 10 GWh a year of electricity you use yourself, across all your company’s sites.
Without the report, your application lacks required proof.
Example calculation of the relief
No warranty, no legal claim: assumptions
Industrial electricity price 2026paid afterwards
Directive, BAnz AT 06.05.2026 B1Non-binding estimate at the 2026 rates: base amount for the consumption entered, before any pro-rata cut and without the flexibility bonus; it assumes an eligible sector.
There is no legal claim; BAFA decides. The estimate is neither an audit opinion nor individual advice, and we give no warranty for it.
- *€224,640 2026 base amount, example50 % of 12 GWh times 3.744 ct/kWh differential priceBook a call
What does the report confirm?
It states, with reasonable assurance, whether your information per offtake point is free from material misstatement.
Not auditedRelief amount, investment obligation, flexibility bonus
Auditor’s report
SampleBilling year 2026
- Sector
- State statistical office classification, activity
- Eligible consumption
- Supply and own generation, less feed-in and third parties; metered, estimated only without a meter
- Separation from carbon cost compensation
- Volumes with carbon cost compensation, or your declaration of claiming none
When to start? Now.
- NowFirst call, engagement
- by 31 December 2026Install missing meters, read on 31 December
- from January 2027We audit your figures
- 31 March 2027Application to BAFA
- 31 May 2027Submit the report later
If you start late
- MetersUnmetered 2026 volumes count only if admissibly estimated.
- Cut-off dateYear-end readings and calibration proofs are hard to obtain later.
- AuditThe report is not automatic: settle the requirements early.
What do you bring?
Request now
- Grid connection meterCalibration proof from the metering point operator
- SectorState statistical office certificate, production description
Compile yourself
- MetersSite plan, meter list with calibration periods, readings, electricity invoices
- Third-party sub-metersCalibration proof
- Third partiesContracts reconciled with the books
- Metering conceptPower flow diagram, responsibilities
- EstimatesReason, method, inputs per estimate
- Generation, carbon cost compensationPlant list; claimed volumes or self-declaration
The list is not exhaustive.
Go through it in the callWho engages and pays the German Public Accountant?
Your company; the guideline provides no reimbursement.
Can the industrial electricity price be combined?
- Special equalisation scheme
- YesNamed expressly.
- Carbon cost compensation
- PartlySame year, not the same kilowatt hour.
- Individual grid charge
- YesNamed expressly (section 19(2) StromNEV).
As of 1 November 2026: information sheet no. 5.4, guideline no. 5.2.2
Your German Public Accountant for the industrial electricity price
- Registered audit firm (opens in a new tab)Listed in the WPK professional register, IDW member.
- Specialised in energyBesAR, carbon cost compensation, green electricity evidence for ZF suppliers.
- Big Four backgroundTrained at Big Four firms.
“[…] Follow-up questions were answered quickly, and the certificate arrived on time. […]”
Before you engage us
Can we engage you in 2026?
Yes. Before year end we go through power flows, meters and third parties and name gaps; we audit the 2026 figures afterwards. Your company prepares the metering concept and the figures; if we took part beyond the audit, we could not issue the report (section 319(3) sentence 1 no. 3 letter a and (4) HGB, applied correspondingly under no. 6.3.1 of the guideline).
When must the report reach BAFA?
For 2026, the report must reach BAFA with the application by 31 March 2027, or later by 31 May 2027. If you also apply for carbon cost compensation for 2026, application and report may arrive together by 15 July 2027; BAFA names no separate report date for that case.
What does the report cost? Who pays?
Your company engages and pays; the guideline provides no reimbursement of the fee. The fee depends on meters, third parties and estimates, not on the size of the relief. The price estimate follows the first call.
Does our section 55 EnFG certificate suffice?
Not automatically. Groundwork from that audit or from the special equalisation scheme can be used; sector and separation from carbon cost compensation come on top.
Intro call, 25 minutes
Start now
In the free call we settle whether you need the report.
- Slot
- 25 minutes
- Price estimate
You always speak directly with a German Public Accountant.no obligation
Prefer email or phone?
A reply to every e-mail within 48 hours on working days. If it is urgent, say so and we will answer as soon as we can.
Not ready yet? Read on
- Article · OverviewIndustriestrompreis 2026: Überblick, Antrag, Fristen (in German)Read the overview
- Article · Part 1Industriestrompreis 2026: Was ist das und was bringt er? (in German)Read the part
- Article · Part 2Industriestrompreis 2026: Für wen? Voraussetzungen, Branche, Standort (in German)Read the part
* Guide value, no warranty: assumptions