Energy Support and Deductions Manufacturing Industry Often Misses

More than just reduced energy tax

Manufacturing companies (SNI main group C) pay reduced energy tax on electricity used in the manufacturing process. The difference compared to the full energy tax rate is reimbursed via Skatteverket (the Swedish Tax Agency) – an amount that often totals hundreds of thousands of SEK per year and which many small and medium-sized industrial companies do not fully claim. In addition, there are further support schemes that are often overlooked:

Support schemes and programmes to check

• Energy tax reimbursement (Skatteverket). Normally applied for per calendar year and can be done retrospectively up to 3 years. Requires consumption to be correctly allocated between "manufacturing process" and other use.
• Industriklivet (the Industrial Transition initiative, Swedish Energy Agency). Support for measures that reduce process-related emissions – for instance, electrification, hydrogen, or energy efficiency.
• Klimatklivet (the Climate Step, Swedish Environmental Protection Agency). Investment support for measures that reduce climate impact – often electricity or energy-related. Must be applied for before the investment begins.
• EU Innovation Fund. For larger investments in low-carbon energy and process technology.
• Energy audit according to EKL (Swedish Energy Audit Act). Large companies are obliged to perform an audit every four years – the results provide concrete data for the next investment.

Common pitfalls

• Energy tax reimbursement is never applied for, or is applied for with an incorrect allocation between process electricity and other electricity.
• Klimatklivet or Industriklivet support is applied for too late – both require applications before the investment has begun.
• The company believes they are too small (Klimatklivet, for example, has no lower size limits).
• Reporting is missed, and payment is withdrawn.

Would you like a personal review?

This guide is free knowledge from Savera, intended to provide you with concrete points to check independently. We are an independent advisor in corporate electricity – if you would like us to specifically review your contracts, invoices, or consumption, you are welcome to book a free initial consultation.

Tip: Never apply first and then invest – it's almost always the other way around that is required. The order determines whether the application is even processed.