{"id":459079,"date":"2026-02-12T16:33:51","date_gmt":"2026-02-12T15:33:51","guid":{"rendered":"https:\/\/group-gac.com\/?p=459079"},"modified":"2026-02-13T09:16:59","modified_gmt":"2026-02-13T08:16:59","slug":"ticfe-entreprise-exonerations","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/ticfe-company-exemptions\/","title":{"rendered":"TICFE (excise duty on electricity): exemptions, reduced rates and audit in 2026"},"content":{"rendered":"\t\t
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La TICFE<\/strong>, aujourd\u2019hui int\u00e9gr\u00e9e \u00e0 l\u2019accise sur l\u2019\u00e9lectricit\u00e9<\/strong>, repr\u00e9sente un poste significatif de la facture \u00e9nerg\u00e9tique des entreprises.
Appliqu\u00e9e par d\u00e9faut sur la consommation d\u2019\u00e9lectricit\u00e9, cette taxe n\u2019est pourtant pas toujours due au tarif normal<\/strong> : selon les usages, les proc\u00e9d\u00e9s mis en \u0153uvre et le niveau de d\u00e9pendance \u00e0 l\u2019\u00e9lectricit\u00e9, des exon\u00e9rations ou des taux r\u00e9duits peuvent s\u2019appliquer<\/strong>.<\/p>\n

Dans un contexte d\u2019\u00e9volution des tarifs et du cadre r\u00e9glementaire en 2026, une analyse approfondie de la TICFE constitue un levier de s\u00e9curisation et, dans certains cas, de r\u00e9cup\u00e9ration de montants<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Qu\u2019est-ce que la TICFE (accise sur l\u2019\u00e9lectricit\u00e9) ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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La Taxe int\u00e9rieure sur la consommation finale d\u2019\u00e9lectricit\u00e9 (TICFE) a \u00e9t\u00e9 cr\u00e9\u00e9e en 2004. Elle faisait historiquement partie des taxes sur la consommation finale d\u2019\u00e9lectricit\u00e9 (TCFE).<\/p>\n

\u00c0 la suite des r\u00e9formes successives du cadre fiscal de l\u2019\u00e9nergie, la TICFE a \u00e9t\u00e9 int\u00e9gr\u00e9e \u00e0 l\u2019accise sur l\u2019\u00e9lectricit\u00e9<\/strong>, qui regroupe d\u00e9sormais l\u2019ensemble des pr\u00e9l\u00e8vements nationaux portant sur la consommation d\u2019\u00e9lectricit\u00e9.<\/p>\n

Concr\u00e8tement :<\/p>\n

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  • La taxe est collect\u00e9e par les fournisseurs d\u2019\u00e9lectricit\u00e9<\/strong> ;<\/li>\n
  • Elle est factur\u00e9e aux consommateurs finaux<\/strong> ;<\/li>\n
  • Elle est soumise \u00e0 une TVA de 20 %<\/strong>, ce qui accro\u00eet son impact financier.<\/li>\n<\/ul>\n

    Depuis 2022, la collecte rel\u00e8ve de la Direction g\u00e9n\u00e9rale des finances publiques (DGFIP)<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    \u00c0 quoi sert l\u2019accise sur l\u2019\u00e9lectricit\u00e9 ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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    L\u2019accise sur l\u2019\u00e9lectricit\u00e9 contribue principalement :<\/p>

    • Au financement des politiques de transition \u00e9nerg\u00e9tique<\/strong> ;<\/li>
    • Aux dispositifs de solidarit\u00e9 \u00e9nerg\u00e9tique<\/strong>, notamment le ch\u00e8que \u00e9nergie.<\/li><\/ul>

      Elle s\u2019inscrit plus largement dans les politiques publiques visant \u00e0 accompagner l\u2019\u00e9volution des usages \u00e9nerg\u00e9tiques, en compl\u00e9ment d\u2019autres m\u00e9canismes comme les Certificats d\u2019\u00c9conomies d\u2019\u00c9nergie (CEE)<\/strong>.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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      Qui est concern\u00e9 par la TICFE ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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      Sur le plan juridique, la taxe est due par les fournisseurs d\u2019\u00e9lectricit\u00e9.
      En pratique, elle est support\u00e9e par l\u2019ensemble des consommateurs<\/strong>, particuliers comme professionnels, via la facture d\u2019\u00e9lectricit\u00e9.<\/p>\n

      Toute entreprise consommant de l\u2019\u00e9lectricit\u00e9 est donc concern\u00e9e, quel que soit son secteur ou sa taille<\/strong>, m\u00eame si les modalit\u00e9s d\u2019application varient selon les situations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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      Quel est le montant de la TICFE en 2026 ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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      \u00c0 compter du 1er f\u00e9vrier 2026<\/strong>, les tarifs de l\u2019accise sur l\u2019\u00e9lectricit\u00e9 \u00e9voluent.
      \u00a0Pour les cat\u00e9gories C4 et C2<\/strong>, le tarif est port\u00e9 \u00e0 26,58 \u20ac\/MWh<\/strong>, contre 25,79 \u20ac\/MWh en 2025<\/strong>, soit une hausse de +3,06 %<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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      La TICFE est-elle toujours due au tarif normal ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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      Non.
      Si le tarif normal s\u2019applique par d\u00e9faut, la r\u00e9glementation pr\u00e9voit de nombreux cas d\u2019exon\u00e9ration ou de taux r\u00e9duits<\/strong>, souvent mal identifi\u00e9s.<\/p>\n

      La TICFE ne doit donc pas \u00eatre abord\u00e9e comme une taxe uniforme, mais comme un dispositif d\u00e9pendant des usages r\u00e9els de l\u2019\u00e9lectricit\u00e9 et des caract\u00e9ristiques \u00e9conomiques de l\u2019activit\u00e9<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t

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      Votre situation justifie-t-elle une analyse approfondie ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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      De nombreuses entreprises appliquent le tarif normal de TICFE sans avoir analys\u00e9 pr\u00e9cis\u00e9ment leurs usages \u00e9lectriques.
      En moins d\u2019une minute, ce mini-diagnostic permet d\u2019identifier s\u2019il est pertinent, dans votre situation, de mener une analyse approfondie<\/strong>.<\/p>\n

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      • Votre activit\u00e9 comporte des process industriels, de transformation ou de production<\/strong>, m\u00eame partiels<\/li>\n
      • L\u2019\u00e9lectricit\u00e9 repr\u00e9sente une part significative de vos co\u00fbts d\u2019exploitation ou de production<\/strong><\/li>\n
      • Vos installations fonctionnent de mani\u00e8re continue ou \u00e0 forte intensit\u00e9 \u00e9lectrique<\/strong><\/li>\n
      • Votre \u00e9ligibilit\u00e9 a \u00e9t\u00e9 appr\u00e9ci\u00e9e uniquement \u00e0 partir du code NAF<\/strong><\/li>\n
      • La TICFE n\u2019a jamais \u00e9t\u00e9 analys\u00e9e par usage ou par installation<\/strong><\/li>\n<\/ul>\n

        Si vous vous reconnaissez dans une ou plusieurs de ces situations, une analyse d\u00e9di\u00e9e peut s\u2019av\u00e9rer pertinente<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

        \n\t\t\t\t\t\r\n\r\n\r\n \r\n \r\n Audit Flash \u00c9nergie | G.A.C. Group<\/title>\r\n <style>\r\n :root {\r\n --gac-blue: #3687C4;\r\n --gac-navy: #232954;\r\n --gac-white: #FFFFFF;\r\n --gac-grey: #F9F9F9;\r\n }\r\n\r\n #quiz-overlay {\r\n display: none;\r\n position: fixed;\r\n top: 0; left: 0; width: 100%; height: 100%;\r\n background: rgba(10,25,45,0.92);\r\n backdrop-filter: blur(6px);\r\n z-index: 9999;\r\n overflow-y: auto;\r\n font-family: 'Segoe UI', sans-serif;\r\n }\r\n\r\n .quiz-container {\r\n background: var(--gac-white);\r\n max-width: 750px;\r\n margin: 40px auto;\r\n border-radius: 12px;\r\n position: relative; \/* N\u00e9cessaire pour positionner la croix *\/\r\n overflow: hidden;\r\n box-shadow: 0 10px 40px rgba(0,0,0,0.3);\r\n }\r\n\r\n \/* Style de la croix de fermeture *\/\r\n .quiz-close {\r\n position: absolute;\r\n top: 15px;\r\n right: 20px;\r\n color: white;\r\n font-size: 30px;\r\n font-weight: bold;\r\n cursor: pointer;\r\n z-index: 10001;\r\n line-height: 1;\r\n transition: 0.2s;\r\n }\r\n .quiz-close:hover { color: #ccc; }\r\n\r\n .quiz-header { background: var(--gac-navy); color: white; padding: 25px; text-align: center; }\r\n .progress-container { height: 6px; background: #eee; width: 100%; }\r\n #progress { height: 100%; background: var(--gac-blue); width: 0%; transition: 0.4s; }\r\n\r\n .quiz-body { padding: 40px; }\r\n .quiz-step { display: none; }\r\n .quiz-step.active { display: block; animation: fadeIn 0.4s; }\r\n\r\n @keyframes fadeIn { from { opacity: 0; transform: translateY(10px); } to { opacity: 1; transform: translateY(0); } }\r\n\r\n \/* Correction ici : On ne cible que les h2 du quiz *\/\r\n .quiz-container h2 { color: var(--gac-navy); font-size: 1.3rem; margin-bottom: 20px; border-left: 4px solid var(--gac-blue); padding-left: 15px; }\r\n \r\n .intro-box { background: #f4f7f9; padding: 20px; border-radius: 8px; margin-bottom: 25px; line-height: 1.6; color: #444; }\r\n \r\n .question-group { margin-bottom: 30px; }\r\n .question-label { font-weight: bold; display: block; margin-bottom: 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35px; border: 2px solid var(--gac-blue); font-weight: bold; cursor: pointer; text-decoration: none;\r\n display: inline-block; box-shadow: 0 4px 15px rgba(0,0,0,0.1); transition: 0.3s;\r\n }\r\n\r\n .btn-prev { \r\n background: var(--gac-white); color: var(--gac-blue); padding: 14px 30px; \r\n border-radius: 35px; border: 2px solid var(--gac-blue); font-weight: bold; cursor: pointer;\r\n transition: 0.3s;\r\n }\r\n .btn-prev:hover { background: #f0f7ff; }\r\n .btn-next:hover, .btn-submit:hover { opacity: 0.9; transform: translateY(-1px); }\r\n\r\n .result-card { text-align: center; }\r\n .result-card h3 { color: var(--gac-navy); font-size: 1.5rem; }\r\n .rgpd { font-size: 11px; color: #777; margin-top: 15px; line-height: 1.4; text-align: left; }\r\n .rgpd a { color: var(--gac-blue); text-decoration: underline; }\r\n <\/style>\r\n<\/head>\r\n<body>\r\n\r\n<button class=\"btn-trigger\" onclick=\"openQuiz()\">D\u00e9couvrir si ma situation m\u00e9rite un audit approfondi <\/button>\r\n\r\n<div id=\"quiz-overlay\" onclick=\"closeQuizOutside(event)\">\r\n <div class=\"quiz-container\">\r\n <span class=\"quiz-close\" onclick=\"closeQuiz()\">×<\/span>\r\n \r\n <div class=\"quiz-header\"><h3 style=\"margin:0\">Audit Flash \u2013 Fiscalit\u00e9 de l\u2019\u00e9nergie<\/h3><\/div>\r\n <div class=\"progress-container\"><div id=\"progress\"><\/div><\/div>\r\n\r\n <form id=\"auditForm\">\r\n <input type=\"hidden\" name=\"access_key\" value=\"de428713-0703-4b20-9da6-43bb6e098b64\">\r\n <input type=\"hidden\" name=\"subject\" value=\"Nouveau Diagnostic \u00c9nergie Complet\">\r\n\r\n <div class=\"quiz-body\">\r\n \r\n <div class=\"quiz-step active\">\r\n <h2>Bienvenue<\/h2>\r\n <div class=\"intro-box\">\r\n \u00c0 l\u2019issue de cet audit flash, nos \u00e9quipes vous indiquent s\u2019il appara\u00eet pertinent de poursuivre la d\u00e9marche afin de s\u00e9curiser les d\u00e9clarations \u00e0 venir ou d\u2019envisager, le cas \u00e9ch\u00e9ant, des actions correctives dans les d\u00e9lais applicables.\r\n <\/div>\r\n <div class=\"quiz-footer\">\r\n <span><\/span>\r\n <button type=\"button\" class=\"btn-next\" onclick=\"nextStep()\">D\u00e9marrer l'audit<\/button>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"quiz-step\">\r\n <div class=\"question-group\">\r\n <label class=\"question-label\">Dans quel secteur d\u2019activit\u00e9 \u00e9volue votre organisation ?<\/label>\r\n <div class=\"options-grid\">\r\n <label class=\"option-item\"><input type=\"radio\" name=\"secteur\" value=\"Industrie\" required> Industrie<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"secteur\" value=\"Transport\"> Transport \/ Logistique<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"secteur\" value=\"Agriculture\"> Agriculture<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"secteur\" value=\"Sante\"> Sant\u00e9 \/ \u00c9tablissement hospitalier<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"secteur\" value=\"Collectivite\"> Collectivit\u00e9 \/ Syndicat<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"secteur\" value=\"Autre\"> Autre<\/label>\r\n <\/div>\r\n <\/div>\r\n <div class=\"question-group\">\r\n <label class=\"question-label\">Quel est le montant annuel estim\u00e9 de vos factures d\u2019\u00e9nergie ?<\/label>\r\n <div class=\"options-grid\">\r\n <label class=\"option-item\"><input type=\"radio\" name=\"budget\" value=\"<50k\" required> Moins de 50 000 \u20ac<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"budget\" value=\"50k-200k\"> Entre 50 000 \u20ac et 200 000 \u20ac<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"budget\" value=\">200k\"> Plus de 200 000 \u20ac<\/label>\r\n <\/div>\r\n <\/div>\r\n <div class=\"quiz-footer\">\r\n <button type=\"button\" class=\"btn-prev\" onclick=\"prevStep()\">Retour<\/button>\r\n <button type=\"button\" class=\"btn-next\" onclick=\"nextStep()\">Suivant<\/button>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"quiz-step\">\r\n <div class=\"question-group\">\r\n <label class=\"question-label\">Votre activit\u00e9 implique-t-elle une consommation significative d\u2019\u00e9nergie ?<\/label>\r\n <div class=\"options-grid\">\r\n <label class=\"option-item\"><input type=\"radio\" name=\"conso_signif\" value=\"Oui\" required> Oui, clairement<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"conso_signif\" value=\"Plutot\"> Plut\u00f4t oui<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"conso_signif\" value=\"Non\"> Pas vraiment<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"conso_signif\" value=\"Sais pas\"> Je ne sais pas<\/label>\r\n <\/div>\r\n <\/div>\r\n <div class=\"question-group\">\r\n <label class=\"question-label\">Savez-vous si votre entreprise est consid\u00e9r\u00e9e comme \u00ab grande consommatrice d\u2019\u00e9nergie \u00bb au regard des crit\u00e8res fiscaux en vigueur ?<\/label>\r\n <div class=\"options-grid\">\r\n <label class=\"option-item\"><input type=\"radio\" name=\"grande_conso\" value=\"Oui\" required> Oui<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"grande_conso\" value=\"Non\"> Non<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"grande_conso\" value=\"Sais pas\"> Je ne sais pas<\/label>\r\n <\/div>\r\n <\/div>\r\n <div class=\"question-group\">\r\n <label class=\"question-label\">Avez-vous b\u00e9n\u00e9fici\u00e9 d\u2019une exon\u00e9ration ou d\u2019un remboursement de taxes \u00e9nerg\u00e9tiques (TICFE, TICGN) au cours des trois derni\u00e8res ann\u00e9es ?<\/label>\r\n <div class=\"options-grid\">\r\n <label class=\"option-item\"><input type=\"radio\" name=\"deja_exonere\" value=\"Oui\" required> Oui<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"deja_exonere\" value=\"Non\"> Non<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"deja_exonere\" value=\"Sais pas\"> Je ne sais pas<\/label>\r\n <\/div>\r\n <\/div>\r\n <div class=\"quiz-footer\">\r\n <button type=\"button\" class=\"btn-prev\" onclick=\"prevStep()\">Retour<\/button>\r\n <button type=\"button\" class=\"btn-next\" onclick=\"nextStep()\">Suivant<\/button>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"quiz-step\">\r\n <div class=\"question-group\">\r\n <label class=\"question-label\">Votre consommation d\u2019\u00e9nergie est-elle concentr\u00e9e sur un ou plusieurs sites sp\u00e9cifiques ?<\/label>\r\n <div class=\"options-grid\">\r\n <label class=\"option-item\"><input type=\"radio\" name=\"sites\" value=\"Concentree\" required> 1 ou 2 sites<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"sites\" value=\"Repartie\"> Plusieurs sites<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"sites\" value=\"Sais pas\"> Je ne sais pas<\/label>\r\n <\/div>\r\n <\/div>\r\n <div class=\"question-group\">\r\n <label class=\"question-label\">L\u2019\u00e9lectricit\u00e9 ou le gaz est-il utilis\u00e9 dans des proc\u00e9d\u00e9s de production ou de transformation (au-del\u00e0 des usages tertiaires classiques) ?<\/label>\r\n <div class=\"options-grid\">\r\n <label class=\"option-item\"><input type=\"radio\" name=\"procede\" value=\"Oui\" required> Oui<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"procede\" value=\"Non\"> Non<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"procede\" value=\"Sais pas\"> Je ne sais pas<\/label>\r\n <\/div>\r\n <\/div>\r\n <div class=\"quiz-footer\">\r\n <button type=\"button\" class=\"btn-prev\" onclick=\"prevStep()\">Retour<\/button>\r\n <button type=\"button\" class=\"btn-next\" onclick=\"nextStep()\">Suivant<\/button>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"quiz-step\">\r\n <div class=\"question-group\">\r\n <label class=\"question-label\">Avez-vous d\u00e9j\u00e0 analys\u00e9 vos taxes \u00e9nerg\u00e9tiques au-del\u00e0 du seul code NAF ?<\/label>\r\n <div class=\"options-grid\">\r\n <label class=\"option-item\"><input type=\"radio\" name=\"analyse_naf\" value=\"Oui\" required> Oui<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"analyse_naf\" value=\"Non\"> Non<\/label>\r\n <\/div>\r\n <\/div>\r\n <div class=\"question-group\">\r\n <label class=\"question-label\">Disposez-vous d\u2019une ventilation de vos consommations \u00e9nerg\u00e9tiques par usage ou par installation ?<\/label>\r\n <div class=\"options-grid\">\r\n <label class=\"option-item\"><input type=\"radio\" name=\"ventilation\" value=\"Oui\" required> Oui<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"ventilation\" value=\"Partiel\"> Partiellement<\/label>\r\n <label class=\"option-item\"><input type=\"radio\" name=\"ventilation\" value=\"Non\"> Non<\/label>\r\n <\/div>\r\n <\/div>\r\n <div class=\"grid-coords\">\r\n <input type=\"text\" name=\"nom\" placeholder=\"Nom complet\" required>\r\n <input type=\"email\" name=\"email\" placeholder=\"Email professionnel\" required>\r\n <input type=\"text\" name=\"entreprise\" placeholder=\"Entreprise\" required>\r\n <input type=\"tel\" name=\"tel\" placeholder=\"T\u00e9l\u00e9phone\">\r\n <\/div>\r\n <p class=\"rgpd\">\r\n En cliquant sur \u00ab Valider mes r\u00e9ponses \u00bb, vous acceptez que les donn\u00e9es renseign\u00e9es soient utilis\u00e9es par G.A.C. Group pour r\u00e9pondre \u00e0 votre demande selon notre <a href=\"https:\/\/group-gac.com\/politique-de-confidentialite\/\" target=\"_blank\">Politique de confidentialit\u00e9<\/a>.\r\n <\/p>\r\n <div class=\"quiz-footer\">\r\n <button type=\"button\" class=\"btn-prev\" onclick=\"prevStep()\">Retour<\/button>\r\n <button type=\"submit\" class=\"btn-submit\">Valider mes r\u00e9ponses<\/button>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"quiz-step\" id=\"result-step\">\r\n <div class=\"result-card\">\r\n <h3 style=\"color:var(--gac-blue)\">Vos r\u00e9ponses ont bien \u00e9t\u00e9 enregistr\u00e9es.<\/h3>\r\n <p style=\"color:#444; line-height:1.6; text-align:left;\">\r\n Vous serez recontact\u00e9(e) afin de vous indiquer, dans de courts d\u00e9lais, s\u2019il appara\u00eet pertinent d\u2019engager une analyse plus approfondie de votre situation.<br><br>\r\n Cette premi\u00e8re restitution permettra d\u2019appr\u00e9cier le niveau de ma\u00eetrise de votre fiscalit\u00e9 \u00e9nerg\u00e9tique et d\u2019identifier, le cas \u00e9ch\u00e9ant, les points susceptibles d\u2019\u00eatre s\u00e9curis\u00e9s ou ajust\u00e9s.\r\n <\/p>\r\n <hr style=\"border:0; border-top:1px solid #eee; margin:25px 0;\">\r\n <p style=\"font-weight:bold; font-size:1.2rem; color:var(--gac-navy)\">Et ensuite ?<\/p>\r\n <a href=\"https:\/\/calendly.com\/expertsgac-\/contactez-nos-experts-fiscalite-energie\" target=\"_blank\" class=\"btn-trigger\" style=\"margin-top:10px; display:inline-block\">\r\n \ud83d\udcc4 Prendre rendez-vous avec un expert pour en savoir plus\r\n <\/a>\r\n <p style=\"margin-top:30px;\"><button type=\"button\" class=\"btn-prev\" onclick=\"location.reload()\">Fermer<\/button><\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n <\/form>\r\n <\/div>\r\n<\/div>\r\n\r\n<script>\r\n let currentStep = 0;\r\n const steps = document.querySelectorAll(\".quiz-step\");\r\n const progress = document.getElementById(\"progress\");\r\n\r\n function openQuiz() { \r\n document.getElementById(\"quiz-overlay\").style.display = \"block\"; \r\n document.body.style.overflow = \"hidden\";\r\n updateProgress(); \r\n }\r\n\r\n function closeQuiz() {\r\n document.getElementById(\"quiz-overlay\").style.display = \"none\";\r\n document.body.style.overflow = \"auto\";\r\n }\r\n\r\n function closeQuizOutside(event) {\r\n if (event.target.id === \"quiz-overlay\") {\r\n closeQuiz();\r\n }\r\n }\r\n\r\n function updateProgress() {\r\n const percent = (currentStep \/ (steps.length - 2)) * 100;\r\n progress.style.width = Math.min(percent, 100) + \"%\";\r\n }\r\n\r\n function nextStep() {\r\n const inputs = steps[currentStep].querySelectorAll(\"input\");\r\n let valid = true;\r\n inputs.forEach(i => { if(!i.checkValidity()) { i.reportValidity(); valid = false; }});\r\n if (valid) {\r\n steps[currentStep].classList.remove(\"active\");\r\n currentStep++;\r\n steps[currentStep].classList.add(\"active\");\r\n updateProgress();\r\n }\r\n }\r\n\r\n function prevStep() {\r\n steps[currentStep].classList.remove(\"active\");\r\n currentStep--;\r\n steps[currentStep].classList.add(\"active\");\r\n updateProgress();\r\n }\r\n\r\n document.getElementById(\"auditForm\").onsubmit = async (e) => {\r\n e.preventDefault();\r\n const formData = new FormData(e.target);\r\n fetch('https:\/\/api.web3forms.com\/submit', { method: 'POST', body: formData });\r\n steps[currentStep].classList.remove(\"active\");\r\n currentStep = steps.length - 1;\r\n steps[currentStep].classList.add(\"active\");\r\n progress.style.width = \"100%\";\r\n };\r\n<\/script>\r\n\r\n<\/body>\r\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cec67bd elementor-widget elementor-widget-heading\" data-id=\"cec67bd\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre6\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Exon\u00e9ration et taux r\u00e9duit : deux m\u00e9canismes distincts<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8884dbf elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8884dbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Il est essentiel de distinguer :<\/p>\n<ul>\n<li>Le <strong>taux r\u00e9duit<\/strong>, qui diminue le montant de l\u2019accise ;<\/li>\n<li>L\u2019<strong>exon\u00e9ration<\/strong>, qui peut conduire \u00e0 une <strong>suppression totale ou quasi totale de la taxe<\/strong> sur certains usages.<\/li>\n<\/ul>\n<p>Ces dispositifs s\u2019inscrivent dans une logique de <strong>politique industrielle europ\u00e9enne<\/strong>, visant \u00e0 pr\u00e9server la comp\u00e9titivit\u00e9 des entreprises expos\u00e9es \u00e0 la concurrence internationale et \u00e0 limiter les risques de fuite de carbone.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee8d03d elementor-widget elementor-widget-heading\" data-id=\"ee8d03d\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre7\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qui peut pr\u00e9tendre \u00e0 une exon\u00e9ration de l\u2019accise sur l\u2019\u00e9lectricit\u00e9 ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45d2643 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"45d2643\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019\u00e9ligibilit\u00e9 repose sur <strong>des crit\u00e8res techniques et \u00e9conomiques pr\u00e9cis<\/strong>, d\u00e9finis par le Code des impositions sur les biens et services.<br \/>Elle ne d\u00e9pend pas uniquement du secteur d\u2019activit\u00e9 affich\u00e9, mais avant tout de la <strong>r\u00e9alit\u00e9 des usages de l\u2019\u00e9lectricit\u00e9<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f29b1af elementor-widget elementor-widget-heading\" data-id=\"f29b1af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Entreprises \u00e0 forte d\u00e9pendance \u00e9lectrique<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fda354f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"fda354f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Certaines entreprises peuvent \u00eatre \u00e9ligibles lorsque :<\/p><ul><li>L\u2019\u00e9lectricit\u00e9 repr\u00e9sente une <strong>part significative de la valeur ajout\u00e9e ou des co\u00fbts de production<\/strong> ;<\/li><li>L\u2019activit\u00e9 est expos\u00e9e \u00e0 une <strong>concurrence internationale<\/strong> sensible \u00e0 la fiscalit\u00e9 \u00e9nerg\u00e9tique.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7487fa4 elementor-widget elementor-widget-heading\" data-id=\"7487fa4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Usages sp\u00e9cifiques ouvrant droit \u00e0 exon\u00e9ration<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd40133 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"bd40133\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ind\u00e9pendamment du secteur, certains usages peuvent ouvrir droit \u00e0 exon\u00e9ration, notamment lorsque l\u2019\u00e9lectricit\u00e9 est utilis\u00e9e :<\/p><ul><li>dans des <strong>r\u00e9actions chimiques ou \u00e9lectrochimiques<\/strong> ;<\/li><li>dans des <strong>proc\u00e9d\u00e9s industriels sp\u00e9cifiques<\/strong> (\u00e9lectrom\u00e9tallurgie, r\u00e9duction chimique\u2026) ;<\/li><li>pour la <strong>production d\u2019\u00e9lectricit\u00e9<\/strong>, y compris renouvelable ;<\/li><li>Pour l\u2019alimentation de <strong>syst\u00e8mes de transport guid\u00e9<\/strong>.<\/li><\/ul><p>Dans de nombreux cas, l\u2019exon\u00e9ration ne porte que sur <strong>une partie des consommations<\/strong>, ce qui rend l\u2019analyse par usage indispensable.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c70b234 elementor-widget elementor-widget-heading\" data-id=\"c70b234\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre8\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Code NAF : un indicateur, pas un crit\u00e8re suffisant<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09d247d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"09d247d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Beaucoup d\u2019entreprises consid\u00e8rent ne pas \u00eatre \u00e9ligibles \u00e0 la TICFE au seul motif de leur <strong>code NAF<\/strong>.<br \/>Or, celui-ci constitue <strong>un point de d\u00e9part<\/strong>, mais rarement une conclusion.<\/p><p>Selon les situations :<\/p><ul><li>Une <strong>assimilation \u00e0 une activit\u00e9 \u00e9ligible<\/strong> peut \u00eatre retenue ;<\/li><li>Seule une <strong>part des consommations<\/strong> peut \u00eatre concern\u00e9e ;<\/li><li>L\u2019analyse peut varier <strong>site par site<\/strong>.<\/li><\/ul><p>Deux entreprises relevant du m\u00eame code NAF peuvent ainsi se retrouver dans <strong>des situations fiscales tr\u00e8s diff\u00e9rentes<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b1ba1d elementor-widget elementor-widget-heading\" data-id=\"5b1ba1d\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre9\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Peut-on r\u00e9cup\u00e9rer la TICFE d\u00e9j\u00e0 pay\u00e9e ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63bc013 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"63bc013\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Oui, sous conditions.<\/p><p>Lorsqu\u2019une entreprise \u00e9tait \u00e9ligible \u00e0 une exon\u00e9ration ou \u00e0 un taux r\u00e9duit mais ne l\u2019a pas appliqu\u00e9, <strong>un remboursement r\u00e9troactif peut \u00eatre envisag\u00e9<\/strong>, dans un d\u00e9lai strict correspondant \u00e0 la fin de la <strong>deuxi\u00e8me ann\u00e9e suivant celle du paiement<\/strong>.<\/p><p>Cela signifie que <strong>des montants vers\u00e9s sur des exercices ant\u00e9rieurs peuvent encore \u00eatre r\u00e9cup\u00e9rables<\/strong>, \u00e0 condition de constituer un dossier conforme et document\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f301a9 elementor-widget elementor-widget-heading\" data-id=\"7f301a9\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre10\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pourquoi r\u00e9aliser un audit TICFE ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c0f913 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8c0f913\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019\u00e9ligibilit\u00e9 aux exon\u00e9rations, aux taux r\u00e9duits ou aux remboursements repose sur une analyse combinant des <strong>enjeux fiscaux, techniques et \u00e9conomiques.<\/strong>Un audit TICFE permet notamment de :<\/p><ul><li>Qualifier pr\u00e9cis\u00e9ment les usages \u00e9lectriques ;<\/li><li>Identifier les dispositifs applicables \u00e0 la situation de l\u2019entreprise ;<\/li><li>S\u00e9curiser la position retenue face \u00e0 un \u00e9ventuel contr\u00f4le ;<\/li><li>Et, le cas \u00e9ch\u00e9ant, identifier des montants trop acquitt\u00e9s.<\/li><\/ul><p><a href=\"https:\/\/calendly.com\/expertsgac-\/contactez-nos-experts-fiscalite-energie\" target=\"_blank\" rel=\"noopener\">Nos experts vous accompagnent<\/a> tout au long de la d\u00e9marche : analyse de votre situation, pr\u00e9paration et formalisation des d\u00e9clarations ou r\u00e9clamations le cas \u00e9ch\u00e9ant, \u00e9changes avec les parties prenantes concern\u00e9es, et s\u00e9curisation de la position retenue dans la dur\u00e9e.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a95a06 e-con-full e-flex e-con e-child\" data-id=\"5a95a06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-321aaff elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"321aaff\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{"sticky":"top","sticky_offset":80,"sticky_parent":"yes","sticky_on":["desktop","laptop","tablet","mobile"],"sticky_effects_offset":0,"sticky_anchor_link_offset":0}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav id=\"custom-toc\">\r\n <div class=\"toc-header\">Sommaire<\/div>\r\n <ul>\r\n <li><a href=\"#Titre1\" class=\"toc-link active\"><span class=\"toc-number\">01.<\/span> D\u00e9finition de la TICFE<\/a><\/li>\r\n <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> Utilit\u00e9 de l'accise \u00e9lectricit\u00e9<\/a><\/li>\r\n <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> Entreprises concern\u00e9es<\/a><\/li>\r\n <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span> Montant de la TICFE 2026<\/a><\/li>\r\n <li><a href=\"#Titre5\" class=\"toc-link\"><span class=\"toc-number\">05.<\/span> Application du tarif normal<\/a><\/li>\r\n <li><a href=\"#Titre6\" class=\"toc-link\"><span class=\"toc-number\">06.<\/span> Exon\u00e9ration vs Taux r\u00e9duit<\/a><\/li>\r\n <li><a href=\"#Titre7\" class=\"toc-link\"><span class=\"toc-number\">07.<\/span> \u00c9ligibilit\u00e9 \u00e0 l'exon\u00e9ration<\/a><\/li>\r\n <li><a href=\"#Titre8\" class=\"toc-link\"><span class=\"toc-number\">08.<\/span> Limites du Code NAF<\/a><\/li>\r\n <li><a href=\"#Titre9\" class=\"toc-link\"><span class=\"toc-number\">09.<\/span> R\u00e9cup\u00e9ration de la taxe<\/a><\/li>\r\n <li><a href=\"#Titre10\" class=\"toc-link\"><span class=\"toc-number\">10.<\/span> Pourquoi r\u00e9aliser un audit ?<\/a><\/li>\r\n <\/ul>\r\n<\/nav>\r\n\r\n<style>\r\n\/* --- STYLE DU SOMMAIRE --- *\/\r\n#custom-toc {\r\n padding: 10px 20px;\r\n border-left: 2px solid #E0E0E0;\r\n max-width: 100%;\r\n}\r\n.toc-header {\r\n font-size: 26px;\r\n font-weight: bold;\r\n color: #232954;\r\n margin-bottom: 25px;\r\n font-family: sans-serif;\r\n}\r\n#custom-toc ul {\r\n list-style: none !important;\r\n padding: 0;\r\n margin: 0;\r\n}\r\n#custom-toc li {\r\n margin-bottom: 20px;\r\n}\r\n.toc-link {\r\n text-decoration: none;\r\n color: #CED4DA; \r\n font-family: sans-serif;\r\n font-size: 20px;\r\n line-height: 1.2;\r\n transition: all 0.3s ease;\r\n display: block;\r\n position: relative;\r\n}\r\n.toc-number {\r\n display: block;\r\n font-weight: bold;\r\n font-size: 16px;\r\n margin-bottom: 5px;\r\n}\r\n\r\n\/* --- \u00c9TAT ACTIF (SANS TRAIT 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