Question 9484 — energy and fuels

Summary

Mr. Hubert Ott alerts the Minister of Ecological Transition, Biodiversity, Forests, Sea and Fisheries to the legal and economic consequences of tax ruling BOI-RES-EAT-000208, entitled "RES - Taxes on energy, alcohol and tobacco - Excise - Conditions for application of the zero excise tariff on electricity of renewable origin produced by small installations and consumed by consumers participating in a collective self-consumption operation”, recently published by the general directorate of public finances. This rescript interprets the new provisions of article 75 of law no. 2025-127 of February 14, 2025 on finances for 2025, by affirming that the benefit of the zero excise tariff on electricity presupposes the meeting of three cumulative conditions, including a so-called “material identity requirement” between the electricity produced and that consumed. For example, the requirement of material identity, if it existed, would oppose the geographical proximity exemptions validated and signed by the ministry responsible for ecological transition in application of article 1 bis of the decree of November 21, 2019 setting the criterion of geographical proximity of extended collective self-consumption, in its wording resulting from the decree of 19 September 2023. The reasoning of the rescript has the effect of excluding collective self-consumption operations (ACC) from the scope of the exemption. Furthermore, this reading appears manifestly contrary to the letter and spirit of the law passed by Parliament. The amended text of the tax code on goods and services now expressly provides, in article L. 312-87, that the zero rate also applies when electricity is consumed by consumers participating in a collective self-consumption operation (within the meaning of article L. 315-2 of the energy code). By introducing an additional condition not provided for by law (material identity) and by excluding some of the beneficiaries expressly targeted by the legislator, this rescript creates legal uncertainty. It also compromises the economic balance of ACC's citizen or local projects, often supported by communities or general interest groups, exposing them to tax increases of up to 20 to 30% of their revenue. He asks her if she intends to contact her colleague Minister of the Economy and Finance so that this rescript can be withdrawn or rewritten in accordance with the finance law for 2025 and if she intends to take any initiative to preserve the economic model of operations of collective self-consumption, which constitute an essential lever for the decentralized and civic energy transition. Pending clarification, he also asks whether it would be possible to suspend the execution of this ruling.

Machine translation from French. The official text remains authoritative.

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1. 2 September 2025

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