Companies which benefit from the “gas and electricity” aid put in place by the State to cope with the increase in the cost of energy following the war in Ukraine will benefit from an additional period of 2 months to file their request for assistance for the balance due in 2023 (decree no. 2024-510 of June 5, 2024).
Aid to support energy-intensive businesses ¶
Decree No. 2022-967 of 1is July 2022 introduced aid to offset the increase in the costs of supplying natural gas and electricity to companies that are large energy consumers. Beneficiary companies are those with an energy cost representing at least 3% of the average turnover excluding tax achieved over the reference period.
The aid covers the additional costs of energy expenses incurred between 1is March and December 31, 2023. An application had to be submitted for each 2-month period.
The aid has also been extended for energy consumption until December 31, 2024 for ETIs (mid-sized companies). Eligible are mid-sized companies, large energy consumers whose EBE (gross operating surplus) has decreased compared to the reference period.
2 month postponement ¶
Payments under energy contracts are generally calculated in the form of provisions. A regularization is then often sent in the first months of the following year. The request for assistance for regularization of energy expenses for the year 2023 had to be submitted no later than April 30, 2024.
However, Article 1is of Decree No. 2024-510 of June 5, 2024 specifies that when the regularization invoice for the year 2023 is sent by the supplier after April 30, 2024, the aid request can be submitted until June 30, 2024.
The request can be submitted from the impots.gouv.fr website, in the “Your professional space” section.
Source: Decree No. 2024-510 of June 5, 2024
