The terms power and energy consumption are added mandatory taxes that are applied by suppliers through the invoices issued to their customers.
There are:
- Exploration Fee General Direction of Energy and Geology (DGEG) – corresponds to the rate of utilization and exploitation of the electrical installations that is paid to the state. This rate has a fixed value and is defined by the DGEG;
- Special Tax on Electricity Consumption (IEC) – is included in the subcategory of tax on oil and energy producers (ISP), created in 2012 and paid to the state. The flat rate is 0.001 per kWh of billed energy.
- The Audiovisual Contribution (CAV) – according to Law no. 30/2003, of August 22, corresponds to the financing of the public service of broadcasting and television, being delivered by the marketers to Rádio e Televisão de Portugal SGPS, SA The monthly fixed amount is € 2.85 + VAT (6%) and should be paid 12 times a year to a consumer.