In a context of increasingly volatile energy prices, businesses are looking for ways to control their costs. The exemption from the CSPE (Contribution to the Public Electricity Service, now called the electricity levy), often overlooked, can nevertheless represent significant savings, provided the rules are well understood… and guidance is sought.
What is the CSPE?
The CSPE is a tax included in all electricity bills. It funds, among other things:
- the development of renewable energies,
- the social electricity tariff,
- the cost of isolation in certain areas.
Since 2016, the CSPE has been integrated into the TICFE (Domestic Tax on Final Electricity Consumption), but its historical name remains commonly used, particularly when discussing specific tax exemptions for certain consumers.
What is the CSPE rate?
The decree of December 26, 2024, establishing the rates of certain taxes on goods and services, sets the excise duty rates on electricity applicable from February 1, 2025:
- €33.70/MWh for the "households and similar" category;
- €26.23/MWh for the "SME" category;
- €22.50/MWh for the "high power" category.
The amount therefore depends on the number of kWh consumed per year. The more you consume, the higher the figure will be. Note that rates change regularly and most often increase.
What is the difference between CSPE, TICFE and the levy on electricity?
The CSPE (contribution to the public electricity service) is the former name of the TICFE (domestic tax on final electricity consumption), which itself is the former fraction levied on electricity. In other words, the three acronyms all mean the same thing ! It is a tax that contributes to the public electricity service. It applies to every electricity delivery to an end consumer.
Good to know: there is also a levy on natural gas (ex TICGN).
Who is responsible for paying the CSPE?
Electricity suppliers and those who produce and use electricity for their own needs. In other words, the following are affected:
- service sector companies ,
- industries ,
- communities ,
- healthcare professionals .
Which companies can benefit from a CSPE exemption?
Certain sites or activities may qualify for a full exemption from CSPE, including:
- companies using electricity for the production and maintenance of electricity generation
- companies that produce electricity on board ships
- electricity produced by small electricity producers and consumed for the needs of their business
These exemptions are subject to technical criteria, consumption criteria, and often to the implementation of an energy management system (EMS).
Who is eligible for a reduced CSPE rate?
Other companies may be eligible for a reduced CSPE rate under certain conditions:
- Electricity used by companies operating energy-intensive industrial exposed to a high risk of carbon leakage;
- That consumed by hyper-electro-intensive installations , whose dependence on electricity is extremely high;
- Power supply for transport of people or goods (train, metro, tram, cable car, trolleybus);
- Public road passenger transport;
- Companies with handling , provided that their electrical intensity reaches at least 0.5% of their added value;
- Digital data centers , for the portion of their annual consumption exceeding 1 GWh;
- Aerodromes open to public air traffic, provided that they also have an electro-intensity of at least 0.5% ;
- And finally, the electricity used to power ships and floating vessels at the dock, whether for commercial use or intended for public services.
During the COVID-19 crisis and the surge in electricity prices, the CSPE (Contribution to the Public Electricity Service) was reduced to its minimum for everyone: €0.5/MWh , to help individuals and businesses continue paying their bills. Today, only businesses eligible for the reduced tax rate benefit from this preferential tariff, which can reach up to €12/MWh.
Why should we be interested in the CSPE exemption today?
To limit the impact of electricity price increases
Even though market prices fluctuate, taxes represent a significant portion of your bill. The CSPE exemption allows for a direct reduction, sometimes of several euros per MWh.
To meet regulatory requirements
When applying for an exemption, the company often has to implement a structured energy management plan. This puts you on a virtuous path, in line with the requirements of the tertiary sector decree or the DDADUE law (bringing French law into compliance with the European Energy Efficiency Directive).
To strengthen your CSR commitments
Controlling your energy consumption and expenses is part of a environmental approach , expected by your customers, investors or stakeholders.
How to benefit from the CSPE exemption?
Electricity consumers who benefit from an exemption, waiver, or reduced rate of the CSPE (Contribution to the Public Electricity Service) must provide their supplier with an certificate specifying the relevant uses. This document must indicate, as a percentage, the breakdown of electricity used according to the different tax regimes (exempt, waived, or reduced rate), relative to the total volume delivered. The certificate takes the form of Cerfa form no. 16196*02, available on the tax website. Any omission or error may cause you to lose the benefit of the exemption.
This is where Powesco comes in with its energy brokerage :
- Audit of your consumption profile and bills to identify possible exemptions,
- Preparation and administrative management of the CSPE file
- Optimizing your energy contracts, by choosing the supplier best suited to your needs and tariff profile.
- Access our SEME Nextstep digital platformto manage your consumption in real time, analyze your usage, and regain control over your energy performance.
And for companies wishing to go further, we offer a 360° package integrating concrete solutions to sustainably reduce your costs and accelerate your carbon trajectory :
- work in hospitals,
- Insulation,
- LED relamping ,
- Installation or modernization of BMS/BAS,
- Charging stations for electric vehicles,
- Solar self-consumption projects or other types of renewable energy production (hydroelectricity)
With Powesco, you combine optimized taxation, well-negotiated contracts and sustainable energy performance.
