What sources does Taxxa search?

Taxxa searches a continuously updated collection of more than one million pages from tax authorities, government publications, legislation and case law across the European jurisdictions it covers. Every response cites the underlying material, so a professional can inspect the rule, its jurisdiction and whether it is current before relying on the result.

Can Taxxa work with a team’s own documents?

Yes. Research can combine the public knowledge base with a team’s own PDF, DOCX, CSV and TXT files in one workspace. That makes it possible to compare a client document with the relevant guidance, trace a conclusion to its source and prepare a draft without losing the evidence that supports it.

Who is Taxxa built for?

Accountants, auditors, tax advisors, payroll specialists, bookkeepers and advisory teams working across European jurisdictions. Shared workspaces keep research available to colleagues, and citations make review easier.

Where is customer data stored, and is it used to train models?

Customer data stays in the European Union and is never used to train language models.

Does Taxxa replace professional judgement?

No. Taxxa is a research and drafting workspace. It helps professionals reach an informed starting point faster; the professional still reviews the evidence and makes the final decision. It does not file returns, post bookkeeping entries or give legal advice.

SwedenSkatteverket

Mineral-process energy relief narrowed to furnace transformation

Mineralogical relief now requires furnace heating that transforms the material; the ladle-maintenance alternative is gone, while metallurgical processes keep it.

By Taxxa AI OyPublished 13 November 2026

Tax

Industry: Manufacture of other non-metallic mineral products

Producers of non-metal mineral products can deduct energy and carbon-dioxide tax, plus any sulphur tax, on electricity or fuel consumed in a mineralogical process, but only the furnace step countsSkatteverket. The input material must be chemically transformed by heating in furnaces, or its inner physical structure must be changed.Skatteverket Energy used merely to keep those changed properties in ladles or similar vessels no longer meets the mineralogical condition.Skatteverket The change matters for cement, lime, glass, mineral wool, brick, expanded clay, concrete products and ceramics, the industries the guidance names as examples.

The narrowed condition now contrasts with the metallurgical side. Electricity consumed in ladles or similar vessels to maintain a chemical or structural change counts for metallurgical processes under a statutory extensionSkatteverket in force since 1 January 2026Skatteverket, and the guidance keeps that limb for metallurgical electricity and fuel, including heating of ladles, ladle furnaces, casting boxes and similar vessels. For mineralogical processes only furnace heating that chemically transforms the input material or changes its inner physical structure qualifies.Skatteverket

Electricity or fuel used for anything else around the process stays outside in both cases. Mechanical work, lighting and similar uses connected with the process do not qualify, and energy used solely for drying never qualifies. Motor electricity for crushers, mills, pumps, fans and conveyors is not part of the mineralogical process.

Relief is claimed as a deduction in the electricity or fuel tax return, or as a subsequent repayment for non-filers who paid full tax. Electricity uses repayment type 799 and fuel uses type 790. Repayment of electricity tax is paid only on amounts above 2,000 kronor per calendar year, and fuel-tax repayment requires at least 1,000 kronor per calendar quarter. Fuel relief additionally requires consumption in an installation covered by the EU emissions-trading system and covers only the carbon-dioxide tax; unmarked diesel, petrol and vehicle operation are excluded. Consumers of more than 10 gigawatt-hours of electricity in qualifying uses can apply to be approved as voluntarily taxable and deduct the tax directly instead of seeking repayment. Fuel sold to an approved tax-exempt consumer who burns it in a mineralogical process also qualifies the seller for relief.

The same update rolls the euro conversion rate forward: amounts in euro convert to kronor at 11.3310 for 2027 and 11.0355 for 2026.

The legal basis is lag (1994:1776) om skatt på energi, as applied in Skatteverket's guidance on energy taxes and its Rättslig vägledning on metallurgical and mineralogical processes.

Check mineralogical-process claims against the furnace-transformation test, move any ladle-maintenance energy out of type 799/790 claims, and apply 11.3310 when converting 2027 euro amounts.

Sources