This Act sets rules on taxation of electricity produced by installations which supply capacity is less than 150 kW. The Act applies to energy produced and consumed on trains, ships, aircrafts or other vehicles by wind power, hydropower, biogas or other renewable energy, including emergency energy production in case normal power supply fails. Furthermore, it applies to renewable energy such as solar power by installation with a supply capacity to a max. of 6 kW per household. Electricity fees for consumption of over 4 000 kWh yearly between 1 July 1999 and 31 December 2001 shall be applied specific costs (art. 8, section 6).
Annex 1 - List of VAT registered businesses which marketing of services to which a recovery of electricity taxation is not applied.