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If you store energy to sell it at a later time, you currently may have to pay tax on it twice: once for storage and once for usage. As of 1 January 2022, you can avoid double taxation in the following cases:
- the party operating an energy storage facility has a large-scale consumption connection
- the party operating an energy storage facility declares to the electricity supplier that it is exempted from the levy
- entrepreneurs who exploit energy storage facilities
- companies who supply electricity to an energy storage facility
It is not yet known when this change in law will come into effect.