Act on electricity fees (No. 545 of 1994).

This Act sets rules on the taxation of electricity consumption, with the exception of energy production from facilities whose capacity is less than 150 kW. The Act applies to energy produced and consumed on trains, ships, aircraft or other vehicles; energy produced by wind power, hydropower, biogas or other renewable energy and consumed by the producer; and energy produced for emergency power in cases where normal electricity supply fail.
Appendix - List of VAT registered businesses whose sales of services do not apply to refund of electricity fees.