Energy Tax Expertise (gas/electricity)
🗹 TICGN
🗹 TICFE / CSPE
🗹 CTA
Perhaps you don't know what these acronyms mean and you are an energy producer, distributor or large consumer?
The distributor (or producer) of energy products intended for end users located in France is liable for the excise duties due on those energy products.
- For natural gas, this is the TICGN - Taxe Intérieure sur la Consommation de Gaz Naturel.
- For electricity, this is the TICFE (domestic tax on final consumption of electricity) also known as CSPE (contribution to the public service of electricity).
TICGN and CSPE are payable by the energy supplier upon delivery to an end consumer of natural gas and/or electricity respectively in France. Contrary to VAT, the final consumer can be a private individual or a company. Under certain conditions, a company can benefit from a TICGN / CSPE refund.
Payment of TICGN / CSPE / CTA
Does your foreign company distribute natural gas and/or electricity to end users in France?
Since the opening to competition of the gas and electricity distribution market, the number of players distributing gas/electricity to private individuals, local authorities or companies has multiplied. Among them, foreign companies such as German, Swiss, Spanish and Italian companies are our customers and entrust us with their declaration of payment of these specific taxes:
| Subject | Base | Rate 2021 | Declarative terms and conditions | |
|---|---|---|---|---|
| TICGN | Natural gas excise duties | MWH delivered | 8,43 € | Quarterly or Monthly |
| CSPE | Excise duties on electricity | MWH delivered | 22,50 € | Quarterly or Monthly |
| CTA | Transmission tariff contribution (gas and electricity) | Share of use of transmission and distribution networks | 4.71%; 10.14% 20.80%; 27.04 | Quarterly or Monthly |
Different tax bases, different tax rates, different payment and reporting authorities... We have the expertise you need!
Our assistance includes the preparation, checking and filing of these various declarations,
as well as the declarations of existence required for any energy supplier starting a distribution activity in France.
Reimbursement of TICGN / CSPE
The TICGN and the CSPE are due upon delivery to an end consumer of natural gas on French territory. So if your company, which uses natural gas or electricity in its production processes, is invoiced the TICGN / CSPE by its energy supplier. Under certain conditions, it may be eligible for tax refunds.
The bases for exemption of TICGN and CSPE resulting from a European Directive are multiple and transposed into French customs law.
In particular, there are :
Partial exemption for energy-intensive plants
Use in non-metallic mineral product manufacturing processes
Electricity generation
Use other than as a fuel
Use in metallurgical, electrolytic or chemical reduction processes
Natural Gas Extraction and Production
FOCAL POINTS
- In order to guarantee your TICGN or CSPE refund, it is essential to carry out meticulous and precise audits by experts who will understand your production processes in order to translate them into refundable consumption.
- The customs administration has 4 months to study your file and notify the refund agreement.
- If the case is not legally sound and the exemption can be questioned, the customs administration has a period of 5 years to reverse its decision and ask you to repay the refunded amounts. Entrust your refund applications to experts to avoid any risk and to benefit serenely from the refunded amounts.
Our experts have already handled dozens of claims, covering all types of activity, for a total amount reimbursed of over €20,000,000
and with a 100% success rate!
Many plants have already been able to benefit from these TICGN and CSPE exemptions.
They have been able to recover millions of euros (depending on the volumes of gas consumed).
It's not too late, contact us for a FREE audit of your natural gas and electricity consumption.