On purchase: "surcharge" (procurement fee or handling fee)

When energy is consumed, a surcharge is added to the EPEX price. This is the energy supplier’s margin, which is used primarily to cover imbalance costs and is also referred to as a procurement fee.

• For consumers and SMEs, this surcharge is often symmetrical: it is the same as the discount applied to feed-in.
• For consumers, this surcharge is typically around 1.8 to 4.5 cents/kWh (excl. VAT).
• For large-scale consumers, this surcharge is typically around 3 cents/kWh (excl. VAT).

Example: Tibber (April 2025)

Tibber charges a purchase fee of €0.0248/kWh excluding VAT.

See also: https://jeroen.nl/dynamische-energie/aanbieders (all prices listed here are exclusive of VAT).

For feed-in: "discount" (feed-in tariff)

When you feed electricity back into the grid, you usually receive a discount on the spot price:

• With Tibber, this is equivalent to a surcharge → you receive an additional payment on top of the spot price.
• With other suppliers, such as Frank Energie, a certain amount may be deducted from the spot price.

What about taxes?

In addition to the EPEX price and the mark-up/mark-down, there are also taxes and levies:

• Energy tax (on consumption only): €0.1088/kWh (excl. VAT) (https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/overige_belastingen/belastingen_op_milieugrondslag/energiebelasting/ – all prices excl. VAT)
• VAT: 21% on energy price + surcharge + energy tax
• Fixed costs: grid management, fixed supply charge, etc. (these are usually charged on a monthly basis and are therefore not included in the energy cost settings)
• Net metering is only permitted on the energy tax (not on the electricity price itself)