CSPE reimbursement: what you need to know in 2026

Updated March 2026 - The expression "CSPE reimbursement" remains widely used in business language, but today it covers a tax system différent from the original one. Since the removal of the CSPE on January 1, 2016 and its replacement by the TICFE, then the implémentation of the excise on electricity, the eligibility rules and procedures have changed profoundly.

Quick answer: CSPE reimbursement in the strict sense has no longer existed since 2016. Companies which consume electricity for éligible uses can today request an exemption or reimbursement from TICFE (domestic tax on final consumption of electricity) or excise on electricity from the DGFiP or Customs, depending on the period and type of consumption concerned.

The Contribution to the Public Electricity Service (CSPE) was abolished on January 1, 2016. It was replaced by the TICFE, itself integrated into the excise régime on electricity transposing European directive 2003/96/CE.

In 2026, this development has concrete consequences for companies seeking to recover sums:

• Before 2016: the requests concerned the CSPE itself
• 2016-2025: the framework was the TICFE with its differentiated rates
• Since 2026: we are talking about excise on electricity, with shared management between the DGFiP and the Customs service

This succession of régimes means that a company can have rights to assert over several periods, each with its own rules and its own administrative contact.

Not all businesses are éligible. The right to exemption or reimbursement depends on three cumulative criteria:

The nature of consumption#

Certain uses benefit from reduced rates or total exemptions:

• Consumption in the context of the manufacture of energy products (total exemption)
• Electricity used as a chemical reducer or in electrolytic and metallurgical processes
• Consumption of energy-intensive companies éligible for the reduced rate
• Self-consumption in certain specific cases

The sector of activity#

Industrial companies, particularly those in the metallurgy, chemicals, cement or paper sectors, are the first to be affected by reduced rate schemes. The applicable rates vary depending on the energy intensity of the activity.

The subscribed power#

The level of power subscribed to the meter influences the applicable rate. Companies with a power greater than 250 kVA can benefit from preferential rates under conditions.

This is the point that creates the most confusion. Depending on the period of consumption, the interlocutor is not the same:

This distribution means that a recovery file may require procedures with two différent administrations. A precise chronological reconstruction of consumption is essential before any request.

The procedure varies depending on the compétent administration, but there are common steps:

1. Identify éligible periods#

Take a look at your electricity bills over the last 3 to 5 years. Identify the lines corresponding to TICFE or excise. Compare the rates applied with the legal rates in force for your sector and your level of consumption.

2. Create the supporting file#

Commonly requested parts include:

• Detailed electricity bills
• A certificate of consumption or production
• Proof of sector of activity (code NAF/APE)
• Proof of subscribed power
• The Cerfa form corresponding to the period concerned

3. Submit the application on time#

Limitation periods are a critical point. Generally, you have two years following January 1 of the year of payment to file a claim. After this period, the right is prescribed.

Hayot Expertise Advice: on this energy subject, historical terminology often wastes time. The right approach is to reconstruct the periods, uses and the right window before taking any action. Don't delay: the limitation periods run constantly.

The recoverable amounts vary considerably depending on the size of the company and its consumption profile:

• Industrial SME: a few hundred to a few thousand euros per year
• Energy-intensive ETI: tens of thousands of euros, or even more
• Large industrial accounts: amounts can be in the hundreds of thousands of euros As an indication, the TICFE represents a significant part of the cost of electricity for non-residential businesses. In 2026, the excise rates on electricity will scale according to the subscribed power and the level of consumption, with differences ranging from simple to quadruple between the normal rate and the reduced rates.

Experience shows that several pitfalls frequently recur:

• Confusing CSPE and TICFE: requesting a CSPE reimbursement today results in an outright rejection
• Making the wrong administration: sending your request to the DGFiP when Customs is responsible (or vice versa) leads to unnecessary delays
• Neglecting the prescription: deadlines are short and strictly applied
• Forgetting éligible periods: some companies focus on the current year and forget previous years that are still on schedule
• Under-document the file: a missing supporting document is enough to block the instruction

You can extend your reflection with business tax optimization, mandatory tax déclarations for businesses in 2026 and tax or social issue.

We systematically analyze:

1. The tax period concerned — to identify the applicable régime and the compétent administration
2. The status of the company and the site — NAF code, location, subscribed power
3. The relevant exemption or regularization system — reduced rate, total exemption, régime for energy-intensive companies
4. The supporting file to prepare — complete constitution of documents before submission

Expert advice: do not underestimate the documentary complexity of these files. A poorly constituted request can be rejected without examining the merits, and limitation periods do not always allow for a start again.

We can help you qualify the right device and put together a usable file.

Discover our business tax support

In 2026, talking about CSPE reimbursement requires translating the subject into the current TICFE and excise rules on electricity. It is a tax and documentary file, not a simple form. Companies that take the time to reconstruct their consumption history, identify éligible periods and contact the appropriate administration maximize their chances of recovery.

The amounts involved largely justify the investment in a prior audit, especially for industrial and energy-intensive companies. Do not wait for statutes of limitations to expire.

(Official sources: douane.gouv.fr - Taxation of electricity, gas and coal, impôts.gouv.fr - Internal consumption tax)