Electricity sharing and excise tax: What changes from September 1, 2025?
Act No. 181/2025 Coll., which amends the Act on Excise Tax on Electricity, also introduces specific rules for electricity sharing.
Key changes
Shared electricity is considered to be supplied to the final consumer and therefore a tax liability arises. Selected persons will be required to register with the customs office as payers of electricity tax.
However, if a person shares electricity only with a household (Section 2(1)(j)), registration is not required. Electricity from RES (renewable sources) up to 50 kW, which a person consumes or shares according to Section 10(1), is exempt from tax.
Effective from 1 September 2025
In other words - if you produce electricity from RES up to 50 kW and share it (e.g. within a community or apartment building), this electricity may be exempt from tax, even if it is not consumed exclusively in one household.
Effective from 1 September 2025.