- From January 1, 2026, the amended StromStV limits the supplier status in certain cases, treating suppliers as end consumers for taxed electricity received from other domestic suppliers.
- Suppliers must now check when deliveries to other suppliers can remain untaxed and whether to apply for an exemption from the new rule for their own electricity purchases.
- Deliveries to other suppliers are only untaxed if for trading purposes; deliveries for consumption must be taxed unless an exemption is applied for.
- The exemption application had to be submitted by January 15, 2026; it is unclear how late applications will be handled.
- Suppliers should promptly identify affected delivery points and review their processes in light of the new regulations.
Source: blogs.pwc.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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