Tax and SARS knowledge base
How do I complete the SARS DA 176 electricity levy account?
What electricity quantities must a licensed generator reconcile for the DA 176 account?
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Direct answer
DA 176 records the environmental levy account for electricity generation within the applicable rules. A licensee must reconcile opening information where relevant, electricity generated, qualifying exclusions or rebates, removals or supplies, own consumption and the levy-bearing quantity.
Metered operational data must agree to the account and the financial billing records. Differences require documented investigation.
What this means in practice
Freeze the approved meter-data set before preparing the return and control later corrections. Mixing preliminary and final readings can create unexplained differences.
Map each meter and generation unit to the licensed premises and treatment used in DA 176.
Step-by-step
- Confirm the licensed generator, premises, period and current form.
- Collect final meter readings and generation reports.
- Identify own use, exported electricity and any qualifying exclusions.
- Reconcile operational quantities to billing and ledger information.
- Apply the levy rate effective for the period.
- Complete DA 176 and review the movement calculation.
- Submit and pay through the prescribed process.
- Retain the signed meter-to-return reconciliation.
Documents and records to keep
- Generation licence and premises mapping.
- Meter register and final readings.
- Generation, own-use and supply schedules.
- Billing and general-ledger reconciliation.
- DA 176 and payment proof.
Important limits and exceptions
Not every quantity generated is necessarily treated identically. Apply only exclusions supported by the current law and records.
Do not replace missing meter data with an unsupported estimate.
When to get tailored advice
Get excise advice for embedded generation, several meters, wheeling, outages, revised meter data or uncertain exclusions.