Prosumers (exemption from electricity tax, electricity transfer fee and VAT)

• Act 501/2015
• Act 588/2013
• Act 66/2009

Prosumers are exempt from electricity tax, electricity transfer fee and VAT up until a capacity of 100kVA or the annual production of 800.000kWh for the energy they both produce and consume themselves (art 1-2, Act 501/2015). The exemptions only apply to the electricity produced by the prosumer themselves: they are subject to the fees and taxes for the electricity they purchase from the grid. The prosumer is taxable for the electricity they sell into the grid in the same way they are for all their other income, with the exception that annual profit of less than EUR 20 are never taxed.
Producers with the capacity of more than 100kVA but with annual production of less than 800.000KWh are subject to the electricity tax but they can submit their taxes only once a year.
The 2020 adjustment of the Act 66/2009 allows for hourly net-metering of electricity produced by small-scale devices, which allows for more profitable prosumption.

There is no legal definition for a prosumer in Finland. The Act 501/2015 applies to all small-scale electricity producers, regardless of their prosumer/producer status. In principle, the DSOs are obliged to admit small-scale devices up to 20kV capacity into the grid if they fulfil the DSO’s publicly available criteria (art 53 Act 588/2013).

In Finland, grid connection is not regulated by law. Each DSO has their own capacity and requirements, by which they admit new installations into the grid, and this also applies to prosumers.
Prosumers are required to measure the electricity they feed into or consume from the grid. These two have to be measured separately from each other. Small prosumers are not required to record their production.

The 100 kVA rule applies to an installation or small power station with the total capacity of less than 100KVA (art 1 Act 501/2015).

The financial support received by a prosumer is in the form of being exempt from the electricity tax for the electricity they produce and consume themselves: they are not given direct financial support.

• Prosumers: Prosumers