In September 2026, the Swedish National Audit Office (Riksrevisionen) published a report identifying weaknesses in how electricity tax relief for industrial manufacturing is assessed and controlled by the Swedish Tax Agency (Skatteverket).
The findings highlight insufficient controls, uncertainty about which activities qualify for tax relief, and risks of incorrect claims. All the tax audits Skatteverket carried out on this relief in 2023 and 2024 led to adjustments, and the claimed relief was approximately 20% too high. Riksrevisionen also found that 25–30% of applicants claimed relief on their entire reported electricity consumption, although only electricity used in qualifying industrial manufacturing processes is eligible.
Based on these findings, Riksrevisionen recommends that Skatteverket strengthen its controls. This could lead to increased scrutiny of electricity tax relief claims, making accurate calculations and supporting documentation even more important for businesses.
How can Leyton help?
Leyton helps industrial companies maximize eligible electricity tax relief while maintaining compliance with Swedish tax regulations.
Our experienced consultants combine financial, technical and legal expertise to identify eligible electricity consumption, prepare accurate claims and support businesses throughout the process.
Our services include:
- Electricity tax relief claims: Managing the entire process, from identifying eligible electricity consumption and calculating tax relief to preparing supporting documentation and submitting applications.
- Compliance checks: Providing reviews for companies managing their own electricity tax relief claims. We assess electricity consumption, calculations and supporting documentation to identify potential compliance risks and opportunities for additional tax relief, while helping ensure alignment with Skatteverket’s requirements.
- Support during Skatteverket reviews: Helping businesses respond to enquiries, prepare additional supporting documentation and manage tax authority reviews.
Whether your company needs support with electricity tax relief applications, compliance reviews or tax authority enquiries, Leyton helps you maximize eligible relief, maintain compliance and minimize risks.