SwedenSkatteverket
Battery-stored electricity fed back to grid qualifies for full tax refund
Non-tax-liable storers reclaim the full energy tax on electricity returned to the same concession grid after battery storage; yearly application within three years, paid to the tax account.
By Taxxa AI OyPublished 8 October 2026
Anyone who feeds electricity back into a concession-required grid (koncessionspliktigt nät) after battery storage can reclaim the energy tax on that electricity.Skatteverket The refund covers electricity that was taken out from a concession-required grid, stored in a battery — an electric accumulator (secondary battery) charged by supplying electricity and generating it by direct conversion of chemical energy — and then fed back into the same grid it came from.
Skatteverket Storage losses are not refunded: no repayment is given for losses arising in connection with the storage.
Eligibility is not limited to businesses. Private individuals who have returned taxable electricity to the concession-required grid after battery storage can also claim (11 kap. 13 § lagen om skatt på energi, LSE).Skatteverket The claimant must not be tax-liable as a producer, grid holder or voluntarily tax-liable party under 11 kap. 5 § LSE — the refund is for non-tax-liable storers.
Skatteverket And the same-grid condition is strict: electricity consumed on a non-concession grid or transferred to a different concession-required grid does not qualify
Skatteverket.
The battery-storage refund sits among a wider set of electricity-tax refunds, but unlike several sectoral refunds it is not fenced by EU state-aid conditions: the guidance lists the state-aid proviso (11 kap. 17 § LSE) for consumption refunds such as professional agriculture and forestry, while the battery-storage section (11 kap. 13 § LSE) carries no such condition. Applicants who pursue several refund categories in parallel — for example a farm with on-site storage — should therefore assess each category under its own provision rather than assuming one set of conditions covers all.
The application covers a whole calendar year and must be filed within three years after the end of the calendar year it concerns. The full energy tax on the returned electricity is refundedSkatteverket; Skatteverket pays the amount to the claimant's tax account (skattekonto) once it has decided the refund, with any payout from the account normally following at the monthly reconciliation. An incorrect statement in the application can trigger a tax surcharge (skattetillägg).
Legal basis: 11 kap. 13 § lagen (1994:1776) om skatt på energi on refunds after battery storage; Skatteverket guidance Återbetalning – skatt på el.
File a calendar-year refund application within three years for electricity you stored and returned to the same concession grid, keeping battery-storage volumes separate from other refund categories.