Energy taxation: secure your practices and identify savings levers
The impact of energy taxes on your business
Like any structure, your company consumes energy to run its business. Electricity, natural gas, fuels: these consumptions are subject to a range of specific taxes and contributions. TICFE (excise duty on electricity), TICGN (excise duty on natural gas), TICPE (fuels) - as well as exemptions, reduced rates or refunds, which vary according to use, volumes consumed and sector of activity.
Energy taxes represent about a third of total energy bills, a major source of financial leverage for companies.
Given the complexity of the applicable rules - qualification of uses, distinction between eligible and non-eligible consumption, specific sectoral regimes and frequent regulatory changes - it is becoming increasingly difficult to ensure that the tax applied corresponds to the fair contribution actually due.
Against a backdrop of rising energy costs, it is essential to identify the levers for optimizing and securing your energy taxes in order to improve your profitability.
Understanding the main energy tax systems
Energy taxation depends on the type of energy consumed, uses actually implemented and characteristics specific to each sector. Tax issues vary greatly from one activity to another, particularly when energy is used on a continuous, technical or process-integrated basis.
Food, chemicals, metallurgy, materials, paper, plastics...
Industry and production activities
Energy is used at the heart of manufacturing processes: feeding production lines, operating furnaces, presses, grinders, drying, cooking or cooling. Fiscal issues relate to detailed qualification of energy use, the distinction between process and peripheral uses, and the securing of systems applicable to consumption directly linked to production.
Data centers, cloud, telecommunications, IT hosting
Data centers and digital infrastructures
Electricity consumption is continuous and highly concentrated, notably for server power, cooling, redundancy and service continuity. Energy taxation is based on the qualification of critical uses, and the reliability of the data on which declarations are based.
Road transport, construction, quarries, forestry
Transport, public works and professional fleets
Fuels are used to operate vehicles, machinery and mobile equipment. The challenges lie in traceability of consumption volumes, These include the allocation of eligible professional uses and the securing of mechanisms applicable to activity-related consumption.
Farms, cooperatives, livestock, market gardening, forestry
Agriculture and related activities
Energy is mainly used for farm operations, machinery and equipment, and, depending on the sector, for heating, drying or certain processes. The challenges are to qualification of uses related to agricultural production, and the structuring of reporting procedures.
Wastewater treatment plants, drinking water networks, sorting centers, waste-to-energy plants
Water, wastewater and waste management services
Consumption is linked to continuous technical use: pumping, treatment, aeration, filtration, recovery or incineration. The fiscal stakes lie in the qualification of these specific uses, the distinction between service operation and ancillary activities, and the consistency of declared data.
Expert, personalized support
G.A.C. Group provides you with support on all energy taxes applicable to your electricity, natural gas and fuel consumption, whatever your level of electro-intensivity, your activity or your sector.
Our global approach enables us to help you :
- Identify opportunities for tax savings related to your energy business; ;
- Secure the application of exemptions, reduced rates and refunds; ;
- Secure your tax returns and relations with the authorities; ;
- Anticipate legislative and regulatory changes in energy taxation; ;
- Benefit from strategic and operational advice tailored to your needs.
Our team is made up of recognized experts in energy taxation, with solid multi-sector experience and in-depth knowledge of the specific features of each type of energy. We are involved at every stage, from the analysis of your tax situation to the implementation of appropriate solutions.
From energy taxation to energy performance
Whether you want to reduce your consumption over the long term, renovate your buildings, finance your projects or comply with current regulations, our experts are with you every step of the way.
We carry out comprehensive energy audits to identify levers for improvement and anticipate your regulatory obligations. (tertiary sector decree, introduction of BACS, ISO 50001 certification) and build a strategy tailored to your objectives. The ISO 50001 standardIn particular, it offers relief from certain obligations under the tertiary sector decree by promoting structured energy management.
We can also advise you on financing solutionsincluding grants, subsidies and schemes such as Energy Savings Certificates (CEE). Thanks to our partner, the Compagnie des Économies d'Énergie, you can benefit from specialized support for Maximize your chances of obtaining these grants, with a dedicated consultant to study eligibility, prepare applications and provide administrative support.
Otherwise, thanks to our partnership with SOFIACyou can benefit from innovative private financing that covers the entire initial cost of your workThis allows you to invest in your energy transition without impacting your cash flow.
Ready for action?
Contact us today for a personalized diagnosis and a 20-minute meeting with one of our experts in taxation and energy performance.
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