{"id":9733,"date":"2023-09-04T12:37:32","date_gmt":"2023-09-04T10:37:32","guid":{"rendered":"https:\/\/cubeconcepts.de\/?p=9733"},"modified":"2026-06-12T09:51:45","modified_gmt":"2026-06-12T07:51:45","slug":"third-party-delimitation","status":"publish","type":"post","link":"https:\/\/cubeconcepts.de\/en\/die-drittmengenabgrenzung\/","title":{"rendered":"Third-party quantity delimitation"},"content":{"rendered":"<p class=\"wp-block-paragraph\">The third-party accrual relates to companies that <strong>Energy privileges<\/strong> and\/or produce energy themselves and use this energy <strong>Electricity to so-called third parties<\/strong> or a final consumer. They must carry out a third-party volume delimitation if they wish to continue to benefit from reduced taxes, levies, surcharges or grid usage. These apply exclusively to the main consumer on the company premises. As soon as the electricity they purchase or generate themselves is passed on to one or more end consumers, they are counted as a third party according to the <a href=\"https:\/\/www.gesetze-im-internet.de\/eeg_2014\/\" target=\"_blank\" rel=\"noreferrer noopener\">EEG<\/a>  as an electricity supply company. The <strong>Third-party delimitation obligation<\/strong> occurs when the main consumer<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>their electricity tax on electricity from the public electricity grid is reduced in accordance with, for example, \u00a7 9b, 10 StromStG. &nbsp;<\/li>\n\n\n\n<li>reduced grid levies (KWKG, \u00a719 StromNEV, offshore grid levy).<\/li>\n\n\n\n<li>EEG surcharge privileges.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Who are third-party consumers?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">According to Section 3 no. 20 EEG 2017, \"electricity supply companies\" are any natural or legal person that supplies electricity to end consumers. On the premises of a main consumer, this can be, for example, subsidiaries and sister companies, sublet rooms or halls to external companies or service providers. However, this also includes vending machines from installers, externally operated canteens or kitchens, radio masts, cleaning companies and the electricity consumption of the janitor's apartment or childcare if it is a subcontractor. Even leased machines, servers from service providers, charging stations or tradespeople can be so-called third-party consumers and are subject to third-party volume delimitation. However, according to \u00a7 62a EEG, there are also <strong>Minor consumption<\/strong>the amount of which has not yet been regulated by law. Previous court rulings have defined this as electricity quantities of up to 4,000 kWh per year, although consumption of 1,000 kWh or more has also been classified as subject to justification.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Third-party volume delimitation for main consumers with their own PV system<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The third-party volume accrual must also be carried out if the company that is considered the main consumer generates its own energy through a photovoltaic system that it passes on to third parties. Such billing must <strong>at the same time every quarter of an hour<\/strong> be carried out. However, it is also possible to <strong>Subordinate allocation to own consumption<\/strong>. The self-produced electricity and consumption is initially only charged to the third-party company and only the remaining quantity is charged to the main consumer and operator of the system. Although this type of billing is less complex, as it only has to be carried out monthly or annually, it reduces the burden on the main consumer and is therefore only worthwhile if the quantity supplied to third parties is insignificant. The following generally applies:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>For PV systems up to 2 MWp<\/strong>Own consumption by the system operator and main consumer is tax-free. The supply to third parties is also exempt if the third party is max. 4.5 km away. However, if the PV system is larger than 1 MWp, the transfer to the third party must be approved.<\/li>\n\n\n\n<li><strong>For PV systems over 2 MWp<\/strong>Own consumption by the system operator and main consumer is also tax-free. However, the supply to third parties is subject to electricity tax, which means that the quantity supplied must be measured and reported to the main customs office and the transmission system operator by May 31 of the following year.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Estimates for third-party quantity delimitation are only permitted in exceptional cases<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A transitional arrangement was in place until the end of 2021, which meant that companies were still allowed to fully estimate the third-party quantity. Since the beginning of 2022, main consumers have had to submit a comprehensive metering concept and calculate the electricity quantities according to the<strong> Requirements of the measurement and calibration law<\/strong> be measured and documented every 15 minutes. An estimate of the third-party volume accrual is only permissible if the highest levy rate is claimed or a technical accrual is too costly. In both cases, the estimate must be comprehensible and guarantee that the main company does not pay less levies as a result of the estimate than through calibrated meters.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Threat of sanctions<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If main consumers who enjoy privileges do not comply with the third-party volume delimitation or the reporting deadlines to the main customs office or the transmission system operator are exceeded, there is a risk of severe penalties. These range from simple tax arrears and repayments, including interest on arrears, to the complete loss of all privileges and reliefs. Therefore, since 2022, the limitation notice must be applied for in accordance with Sections 63 et seq. EEG 2021, even if the EEG surcharge for all electricity cost-intensive companies has been reduced to zero euros.<\/p>","protected":false},"excerpt":{"rendered":"<p>Companies benefiting from reduced taxes and levies must precisely delineate third-party quantities to avoid jeopardizing their financial privileges. Since estimates have only been permissible in exceptional cases since 2022, a legally compliant metering concept for forwarding electricity to subtenants or service providers is mandatory.<\/p>","protected":false},"author":3,"featured_media":9735,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[61,25,60],"tags":[],"class_list":["post-9733","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-grundlagen-technik","category-photovoltaik","category-regulatorik-esg"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Was ist Drittmengenabgrenzung? | CUBE CONCEPTS<\/title>\n<meta name=\"description\" content=\"Eine Drittmengenabgrenzung m\u00fcssen Unternehmen vornehmen, die Privilegien in Anspruch nehmen und Strom an Dritte weiterleiten.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cubeconcepts.de\/en\/third-party-delimitation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Was ist Drittmengenabgrenzung? 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