Taxation
Fiscalité de l'énergie : sécuriser vos pratiques et identifier des leviers d'économies
Given the ongoing rise in energy costs, it is essential to identify ways to optimize and secure your energy tax compliance in order to improve your profitability.
Un enjeu fiscal stratégique pour les entreprises consommatrices d'énergie
Energy taxes, a major financial issue
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Energy taxes account for around a third of total energy bills, making them a major source of financial leverage for companies.
The qualification of uses, the distinction between eligible and non-eligible consumption, and frequent regulatory changes make mastering this tax system increasingly complex.
Toutes les entreprises consommatrices d’énergie sont soumises à une fiscalité spécifique sur l’électricité, le gaz naturel and les carburants. Selon vos usages, vos volumes de consommation et votre secteur d’activité, vous pouvez relever de différents régimes d’accises, bénéficier de taux réduits, d’exonérations ou de dispositifs de remboursement.
Pourtant, la réglementation est complexe et évolue régulièrement. Qualification des usages, conditions d’éligibilité, régimes sectoriels ou modalités déclaratives : de nombreux paramètres peuvent conduire à une taxation inadaptée ou à des avantages fiscaux non mobilisés.
Notre rôle est de sécuriser votre fiscalité énergétique, vérifier que vous appliquez le bon régime et identifier les leviers d’économies auxquels votre entreprise est éligible.
A tax system that varies widely depending on sector and use
Energy taxation depends on the type of energy consumed, the actual uses to which it is put, and the specific characteristics of each sector. The tax implications vary greatly from one activity to another, particularly when energy is used on a continuous, technical or process-integrated basis.
Industry and production activities
Energy is used at the heart of manufacturing processes: feeding production lines, operating furnaces, presses, grinders, drying, cooking or cooling. The tax challenges are to accurately qualify energy uses, distinguish between process and peripheral uses, and secure systems applicable to consumption directly linked to production.
Data centers and digital infrastructures
Electricity consumption is continuous and highly concentrated, notably for powering servers, cooling, redundancy and service continuity. Energy taxation relies on the qualification of critical uses, the consistency of consumption perimeters and the reliability of data used as a basis for declarations.
Transport, public works and professional fleets
Fuels are used to operate vehicles, machinery and mobile equipment. The challenges lie in the traceability of volumes consumed, the allocation of eligible professional uses and the securing of mechanisms applicable to activity-related consumption.
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.
Water, wastewater and waste management services
Consumption is linked to ongoing technical uses: pumping, treatment, aeration, filtration, recovery or incineration. The tax issues lie in the qualification of these specific uses, the distinction between service operation and ancillary activities, and the consistency of declared data.
Our global approach to energy taxation
Our global approach enables us to help you :
Identify opportunities for tax savings linked to your energy activity
Secure the application of exemptions, reduced rates and reimbursements
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
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 team of recognized experts
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.
Comprehensive support for your energy transition
Comprehensive energy audits
Identify levers for improvement and anticipate your regulatory obligations (tertiary sector decree, introduction of BACS, ISO 50001 certification).
Financing solutions - EEC
Thanks to our partner, the Compagnie des Économies d'Énergie, you benefit from specialized support to maximize your chances of obtaining the Energy Savings Certificates - study of eligibility, preparation of applications and administrative follow-up.
Innovative private financing - SOFIAC
Thanks to our partnership with SOFIAC, You can benefit from innovative private financing that covers the entire initial cost of your work, enabling you to invest in your energy transition without impacting your cash flow.
Whether it's a question of sustainably reducing your consumption, renovating your buildings, financing your projects or complying with current regulations, our experts are with you every step of the way.
We carry out comprehensive energy audits to identify levers for improvement, anticipate your regulatory obligations and build a strategy tailored to your objectives. The ISO 50001 standard, in particular, offers relief from certain obligations under the tertiary sector decree by promoting structured energy management.
G.A.C. Group in figures
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.
