The electricity tax is a consumption tax levied on electricity. The electricity tax is also a self-assessment tax. This means that anyone who has to pay the tax as a tax debtor must submit a tax return to the relevant main customs office and calculate the electricity tax themselves (tax return). As a rule, electricity is withdrawn by an end consumer from the supply network for consumption. The tax arises at the time of withdrawal (consumption). The electricity supplier must then pay the electricity tax for this electricity as the person liable to pay the tax, and passes the costs on to the consumer via the electricity price as part of the bill. If the electricity supplier withdraws electricity for self-consumption from the supply grid, it must also pay electricity tax. Self-generators who produce electricity for self-consumption must also pay electricity tax on the electricity they consume themselves. However, this only applies if there is no tax exemption for the self-generated and used electricity (for example, in the case of small photovoltaic (PV) rooftop systems or combined heat and power (CHP) systems). You must pay the electricity tax without being asked to do so and on time. Otherwise, you will be subject to late payment penalties.