Energy tax

There are two specific levies on energy: the energy tax and the sustainable energy surcharge (ODE). The ODE was introduced in 2013 and revenues from this levy are used to subsidise the production of sustainable energy. Energy companies collect the energy tax and ODE for each consumed kilowatt hour of electricity and cubic metre of natural gas and transfer the revenues to the government.
As energy is a basic need according to the government, each household receives a fixed tax reimbursement. This is called the “heffingskorting” (tax credit). This tax credit is deducted from the energy bill for each electricity connection, which means it has a visible effect on the price of electricity.
Finally, each household pays VAT on the energy bill. Supply, transmission and energy taxes are all subject to the high VAT rate of 21 percent.
All rates are listed in the dataset Average energy prices for consumers.
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