Fig.: Sankey diagram: Energy distribution within a sample company

Page 1 of 2

Order regarding systems concerning the improvement of energy efficiency in connection with the relief of energy and electricity tax in exceptional cases (peak compensation – efficiency system order - SpaEfV)

SpaEfV is mainly known in terms of possible electricity and energy tax deductions, which may be requested in case of evidence confirming an energy/environmental management system or an alternative system for small and medium-sized companies (KMUs).

SpaEfV – content

In addition to the requirements in terms of energy/environmental management systems (or requirements regarding alternative systems concerning the improvement of energy efficiency), the order also contains the respective requirements in regards to the provision of evidence concerning said systems as well as the requirements for authorities tasked with monitoring and controlling the same.

SpaEfV – environmental management system

It should be taken into account that the required environmental management system (EMS) is not an EMS in accordance with DIN EN ISO 14001. An EMS in accordance with EMAS (eco-management and audit scheme) is required. This is more extensive than an EMS in accordance with DIN EN ISO 14001.

SpaEfV – alternative system for KMUs

A recognised alternative system in regards to the improvement of energy efficiency for KMUs would be an energy audit in accordance with DIN EN 16247-1:2012, together with an energy audit report (as per Annex 1 SpaEfV) or an alternative system in accordance with Annex 2 SpaEfV.

KMUs may want to consider alternative systems in accordance with Annex 2 SpaEfV. Mainly this includes the following four points:

  • Registration and analysis of the energy providers utilised (Table 1, Annex 2 SpaEfV)
  • Registration and analysis of the energy users (Table 2, Annex 2 SpaEfV)
  • Evaluation (of measures/ investments) in regards to internal interest yield and amortisation time periods (Table 3, Annex 2 SpaEfV)
  • annual evaluation/ management decision in terms of the status of the respectively planned measures (Figure 4, Annex 2 SpaEfV) 

In addition to checking the respective documents, an on-site inspection is to be carried out (Exceptions: see simplification of procedures).