Why read your bill line by line
A French business electricity bill is more than a price per kilowatt-hour. It adds up lines of very different nature: some can be negotiated, others are set by the State or the regulator, and they do not all react the same way to a change of contract.
According to the national energy ombudsman, each bill has a fixed part, which corresponds to the subscription, and a variable part, tied to actual consumption. Whatever the supplier, three elements make up the final price: energy supply, network charges, and taxes and contributions.
The year 2026 changed almost all of these lines: the end of ARENH (regulated access to historical nuclear electricity), a new capacity mechanism, and changes to the network tariff, excise and the network charges contribution (CTA). This guide complements our guide to buying electricity and gas for a business, which covers the choice of offer.
| Block | What it covers | Who sets it |
|---|---|---|
| Supply | Energy purchase, generation, commercial management | The supplier, by contract |
| Network charges | Use of the transmission and distribution networks | Regulated tariff, on a proposal from the CRE |
| Taxes and contributions | Excise, CTA, VAT | The law and the public authorities |
Supply: the only negotiable part
According to the national energy ombudsman, supply is the only component open to competition. It covers energy purchases, generation for suppliers that own power plants, and the supplier's commercial management.
The Commission de régulation de l'énergie (CRE), the French energy regulator, distinguishes two kinds of cost in the retail price before tax. Some are the same for all suppliers, such as network access. Others are specific to each one: sourcing, commercial costs and margin. Competition applies to this second part.
What supply includes in 2026
Since regulated access to historical nuclear electricity (ARENH) ended on 31 December 2025, suppliers source their power entirely on the markets or from their own generation assets, the CRE points out. The wholesale price therefore weighs directly on the supply share.
The universal nuclear payment (VNU), introduced by the 2025 Finance Act, takes over as a redistribution mechanism. The CRE set the unit rate of its reduction at 0 euros per MWh for 2026, as estimated nuclear revenues remain below the taxation threshold. Our article on the end of ARENH and the universal nuclear payment details this mechanism.
Two other regulatory costs are built into the supply price, without a separate line on most bills:
- Energy savings certificates (CEE). According to the CRE's deliberation of 15 July 2026, the costs of the CEE obligation are built into the commercial costs of the regulated tariffs. Our guide to energy savings certificates explains this obligation.
- Capacity. The capacity mechanism pays for the resources available during consumption peaks; how it works is detailed below.
Network charges: the TURPE
Network charges pay for the use of the public electricity networks. This service is covered by regulated tariffs, set by the public authorities on a proposal from the CRE. The supplier collects the amount and passes it on to the network operators, which are the same whichever supplier you choose.
This tariff is called the TURPE, for tarif d'utilisation des réseaux publics d'électricité (tariff for use of public electricity networks). Its seventh generation, the TURPE 7 for distribution, came into force on 1 August 2025 for about four years, with an automatic adjustment every 1 August.
According to the CRE, the TURPE 7 distribution and transmission tariffs rose on average by 3.04% and 3.34% on 1 August 2026. For a site connected to the distribution network, the change in the distribution tariff already includes that of transmission: the two increases do not add up.
On a bill, the TURPE breaks down into several components published by Enedis, the main distribution network operator: management, metering and withdrawal. These components appear in the "Tarifs en vigueur au 1er août 2026" (tariffs in force on 1 August 2026) grid published by Enedis.
Taxes and contributions
According to the national energy ombudsman, taxes and contributions represent about a third of an electricity bill. They apply in the same way to regulated tariffs and market offers.
Electricity excise
Electricity excise is the former internal tax on final electricity consumption (TICFE), itself the successor of the public electricity service contribution (CSPE). It is collected on behalf of the customs authorities and allocated to the State budget, the CRE explains.
| Period | Subscribed power up to 36 kVA | Businesses, above 36 kVA |
|---|---|---|
| Before 1 February 2026 | 29.98 €/MWh | 25.79 €/MWh |
| 1 February to 31 July 2026 | 30.85 €/MWh | 26.58 €/MWh |
| Since 1 August 2026 | 30.62 €/MWh | Reduction provided for by Article 71 of the 2026 Finance Act |
According to the CRE's deliberation of 15 July 2026, excise falls on 1 August 2026 from 30.85 to 30.62 euros per MWh for customers whose subscribed power does not exceed 36 kVA. The same deliberation links this reduction to Article 71 of the 2026 Finance Act. That article offsets, in August 2026 and February 2027, the double application of VAT to the cost of the capacity mechanism.
The network charges contribution (CTA)
The CTA funds the specific old-age pension rights of staff in the electricity and gas industries. It is not calculated on consumption, but on the fixed part of the network charges.
According to the national energy ombudsman, the CTA has equalled 15% of the fixed part of the network tariff since 1 February 2026, against 21.93% before. Its amount therefore depends on the network tariff that applies to the site.
VAT
Since 1 August 2025, VAT on the subscription has risen from 5.5% to 20%. VAT is now 20% on the subscription, the consumption and the other taxes and contributions.
The new capacity mechanism
The capacity mechanism guarantees security of supply during winter peaks. Its reform, adopted in the 2025 Finance Act, changes how it is funded.
According to the CRE, the former mechanism required suppliers to buy capacity guarantees from operators. The new mechanism is centralised: RTE, the French transmission system operator, contracts directly with all capacity operators. It is funded by a tax borne mainly by electricity suppliers.
RTE held the first auction of the new mechanism on 6 July 2026, for the winter period from 1 November 2026 to 1 April 2027. The CRE recorded a total amount to be financed of 1 667 184 865.48 euros, and a quotient of 18 646.6 euros per MW.
According to RTE, the tax is calculated on the consumption of the suppliers' customer portfolio during peak periods. A site's winter consumption profile therefore influences the capacity cost that its supplier passes on. In the regulated tariffs, the CRE built the new mechanism in on 1 August 2026, with a 2.10% increase in the capacity component before tax.
The regulated tariff, a public benchmark
The regulated electricity sales tariff (TRVE) serves as a point of comparison, even for a business on a market offer. It is open to non-household consumers with fewer than ten employees and a turnover of no more than 2 million euros.
According to the CRE, these customers have access without any power threshold in mainland France. The blue tariffs apply to sites connected at low voltage up to 36 kVA, the yellow tariffs to low voltage above 36 kVA, and the green tariffs to high voltage.
The Government accepted the CRE's proposal of an average 2.5% increase in regulated tariffs on 1 August 2026, according to Service-Public.fr. For professional blue tariffs, the CRE puts the change at 2.35% including all taxes. It attributes it to the network tariff, the new capacity mechanism and excise.
What this means for you
For a very small business or a shop
An eligible very small business can compare each line of its bill with the regulated tariff published by the CRE. The differences lie in supply: taxes, the CTA and the network tariff are the same whatever the offer.
For an SME or a site above 36 kVA
The CTA is calculated on the fixed part of the network charges: any change in this fixed part carries through to it. Winter consumption, for its part, weighs on the capacity cost that the supplier builds into supply.
For a multi-site manager
Each site has its own power, its own network tariff and its own consumption profile. A consolidated reading of the bills shows the sites where regulated lines weigh most, and those where negotiating supply has the greatest effect.
What we recommend
Read a bill first to separate what can be negotiated from what cannot. This is the starting point of any contract renegotiation or energy tender.
IHD independently supports businesses in reading their bills, comparing offers and securing their energy contracts, through to signature. Discover our energy brokerage service. To also reduce the volumes consumed, our energy audit identifies savings potential, and our team answers your questions on our contact page.
