(a) Excise Duty – EFK (Law 2960/01)
The Excise Duty is charged only in ACTUAL bills, is calculated based on the level of electricity consumption and is subject to VAT.
Calculation formula: Excise Duty (EFK) percentage X kWh
(b) Special Customs Rights Duty 5/1000 – DETE (Law 2093/1992)
DETE is charged only in ACTUAL bills and is calculated on the charge for the consumption of electricity augmented by the Excise Duty (EFK) charge. It is not subject to a VAT charge.
Calculation formula: DETE= (Α +Β + ΕΦΚ – ΕΤΜΕΑR) *5/1000
(c) Municipal Duties – Municipal Tax – Real Estate Duty (Law 25/1975, Law 2130/1993)
Municipal Duties (DT), Municipal Taxes (DF) and Real Estate Duty (TAP) are charged in ESTIMATED and ACTUAL bills and are calculated based on the surface (in sq.m.) of the property which is supplied with power.
The corresponding calculations are as follows:
Municipal Duties (DT), Municipal Taxes (DF):
[(Property surface in sq.m.) Χ (DT or DF coefficient) Χ (Billing Days)] / 365 days
Real Estate Duty (TAP):
[(Property surface in sq.m.) Χ (Zone price) Χ (Property age coefficient) Χ (TAP coefficient) Χ (Billing Days)] / 365 days
(d) Hellenic Radio and Television – ERT (Greek Government Gazette 44A / 29.04.2015)
According to no 4324/29.04.2015 decision of the Ministry of Finance (Greek Government Gazette 44A/ 29.04.2015) all electricity suppliers are obliged to collect through electricity bills the countervailing duty for ERT S.A..
The amount of the countervailing duty is up to 3€ monthly (that is, 36€ annually) per power supply and is calculated in each bill issued by the electricity suppliers for the equivalent time period.
