{"text_format":"3","workbook":"xlsx","n_sheets":1,"sheets":["2026"],"not_rendered":{"images":8,"comments":1},"read":"whole","date_system":"1900"}

{"sheet":"2026","index":0,"n_rows":46,"n_cols":20,"rows_kept":46,"merged":[[4,0,4,2],[7,12,7,15],[8,0,8,2],[11,12,11,15],[14,8,14,15],[15,10,15,12],[15,13,15,15],[41,8,42,15],[43,8,44,15]]}
["gelbe Felder sind zu befüllen!",{"$nulls":3},"Stand: 10.1.2026, JL"]
[{"$nulls":4},"Tritt in Kraft mit: 1.1.2026"]
[]
[]
[]
["Steuersatz",{"$f":"VLOOKUP($A$5,$R$11:$S$13,2,FALSE)","v":{"$error":"#N/A"}},"%"]
[]
["Strombezug:",{"$nulls":11},"Servicebeitrag je kWh \n(Summe aus Einspeisung und Bezug):"]
["Dateneingabe:",{"$nulls":11},"EEG Transfermenge [kWh]",null,null,{"$f":"B12+B39","v":0},null,"Quelle: https://www.parlament.gv.at/dokument/budgetdienst/analysen-zu-gesetzen/BD-Senkung-der-Elektrizitaetsabgabe-2026.pdf"]
["Jahresverbrauch netto (Zukauf lt. Stromrechnung)",null,"kWh",{"$nulls":9},"von ","bis","€/kWh","Kosten",null,null,"Steuersatz","E-Abgabe 2026"]
["Anteil Bezug aus EEG (Annahme)",null,"%",{"$nulls":9},1,{"v":200000,"d":"200,000"},{"v":-0.012,"d":"-€ 0.012"},{"$f":"P9*O11","v":{"v":0,"d":"€ 0"}},null,"Privat & Kleinunternehmen",{"v":0,"d":"0%"},{"v":0.1,"d":"0.10"}]
["Bezug aus EEG",{"$f":"B10*B11","v":0},"kWh",{"$nulls":9},"Betriebskosten / Quartal",{"$nulls":4},"Gewerbe/Unternehmen",{"v":0.2,"d":"20%"},0.82]
["Restbezug EVU",{"$f":"B10-B12","v":0},"kWh",{"$nulls":9},"ab Teilnehmer",null,"€/Monat","Kosten",null,"Land- & Forstwirt",{"v":0.13,"d":"13%"},0.82]
[{"$nulls":12},1,null,{"v":-1,"d":"-€ 1.0"},{"$f":"12*O14","v":{"v":-12,"d":"-€ 12"}}]
["Arbeitspreis EVU exkl. Ust.",null,"ct/kWh",{"$nulls":5},"Kostengegenüberstellung:"]
["Netznutzungentgelt exkl. Ust. (NE7 n.gem.)",{"v":6.29,"d":"6.290"},"ct/kWh",{"$nulls":7},"herkömmlich ",null,null,"mit einer EEG"]
["Netzverlustentgelte exkl. Ust. (NE7 n.gem.)",0.528,"ct/kWh",{"$nulls":7},"netto","Steuersatz*","brutto","netto","Steuersatz*","brutto"]
["Erneuerbarer Förderbeitrag",{"v":0.62,"d":"0.620"},"ct/kWh",{"$nulls":5},"Stromkosten p.a. EVU",null,{"$f":"B15*B10/100*-1","v":{"v":0,"d":"€ 0"}},{"v":0.2,"d":"20%"},{"$f":"K18*(1+L18)","v":{"v":0,"d":"€ 0"}},{"$f":"(B13*B15)/100*-1","v":{"v":0,"d":"€ 0"}},{"v":0.2,"d":"20%"},{"$f":"N18*(1+O18)","v":{"v":0,"d":"€ 0"}}]
["Elektrizitätsabgabe exkl. Ust. ",{"$f":"VLOOKUP(A5,R11:T13,3,FALSE)","v":{"$error":"#N/A"}},"ct/kWh",{"$nulls":5},"Stromkosten p.a. EEG",{"$nulls":4},{"$f":"(B12*B23)/100*-1","v":{"v":0,"d":"€ 0"}},{"v":0,"d":"0%"},{"$f":"N19*(1+O19)","v":{"v":0,"d":"€ 0"}}]
["∑ Netzgebühr Netz OÖ exkl. Ust.",{"$f":"SUM(B16:B19)","v":{"$error":"#N/A"}},"ct/kWh",{"$nulls":5},"Netzgebühren",null,{"$f":"B10*B20/100*-1","v":{"$error":"#N/A"}},{"v":0.2,"d":"20%"},{"$f":"K20*(1+L20)","v":{"$error":"#N/A"}},{"$f":"((B13*B20)+(B12*B28))/100*-1","v":{"$error":"#N/A"}},{"v":0.2,"d":"20%"},{"$error":"#N/A"}]
["Stromtarif EVU inkl. Netzgebühren exkl. Ust.",{"$f":"(B15+B20)","v":{"$error":"#N/A"}},"ct/kWh","exkl. sonstige Pauschalen und Grund- bzw. Zählergebühren",{"$nulls":4},"PV-Einspeisung EVU (z.B. ÖMAG)",null,{"$f":"B37*B43/100","v":{"$error":"#N/A"}},{"$f":"B6","v":{"$error":"#N/A"}},{"$f":"K21*(1+L21)","v":{"$error":"#N/A"}},{"$f":"(B40*B43)/100","v":{"$error":"#N/A"}},{"$f":"B6","v":{"$error":"#N/A"}},{"$f":"N21*(1+O21)","v":{"$error":"#N/A"}}]
[{"$nulls":8},"PV-Einspeisung EEG**",{"$nulls":4},{"$f":"(B39*B46)/100","v":{"$error":"#N/A"}},{"$f":"B6","v":{"$error":"#N/A"}},{"$f":"N22*(1+O22)","v":{"$error":"#N/A"}}]
["Arbeitspreis EVU exkl. Ust.",{"v":9,"d":"9.000"},"ct/kWh",{"$nulls":5},"Service Beiträge",{"$nulls":4},{"$f":"SUM(P11:P11)","v":{"v":0,"d":"€ 0"}},{"v":0,"d":"0%"},{"v":0,"d":"€ 0"}]
["Netznutzungentgelt Regional exkl. Ust. (NE7 n.gem.)",{"$f":"B16*(1-G24)","v":{"v":4.5287999999999995,"d":"4.529"}},"ct/kWh",null,"Reduktion Netznutzungsentgelt Regionale EEG ",null,{"v":0.28,"d":"28.0%"},null,"Betriebskosten",{"$nulls":4},{"$f":"SUM(P14:P14)","v":{"v":-12,"d":"-€ 12"}},{"v":0,"d":"0%"},{"v":-12,"d":"-€ 12"}]
["Netzverlustentgelte exkl. Ust. (NE7 n.gem.)",{"$f":"B17","v":0.528},"ct/kWh",{"$nulls":5},"Summe exkl. UST",null,{"$f":"SUM(K18:K24)","v":{"$error":"#N/A"}},null,null,{"$f":"SUM(N18:N24)","v":{"$error":"#N/A"}}]
["Erneuerbarer Förderbeitrag",{"v":0,"d":"0.000"},"ct/kWh",{"$nulls":5},"Steuern",null,null,{"$f":"M27-K25","v":{"$error":"#N/A"}},null,null,{"$f":"P27-N25","v":{"$error":"#N/A"}}]
["Elektrizitätsabgabe exkl. Ust. ",{"v":0,"d":"0.000"},"ct/kWh",{"$nulls":5},"Summe inkl. UST",{"$nulls":3},{"$f":"SUM(M18:M24)","v":{"$error":"#N/A"}},null,null,{"$f":"SUM(P18:P24)","v":{"$error":"#N/A"}}]
["∑ Netzgebühr EEG exkl. Ust.",{"$f":"SUM(B24:B27)","v":{"v":5.056799999999999,"d":"5.057"}},"ct/kWh",null,"Einsparung Netzgebühren exkl. Ust.",{"$f":"B20-B28","v":{"$error":"#N/A"}},"ct/kWh",{"$nulls":4},"Einsparung Netto",null,{"$f":"N25-K25","v":{"$error":"#N/A"}}]
["Stromtarif  EEG inkl. Netzgebühren exkl. Ust.",{"$f":"(B23+B28)","v":{"v":14.056799999999999,"d":"14.057"}},"ct/kWh","exkl. sonstige Pauschalen und Grund- bzw. Zählergebühren",{"$nulls":7},"Einsparung Brutto",{"$nulls":3},{"$f":"P27-M27","v":{"$error":"#N/A"}}]
[]
[]
[]
["PV-Einspeisung:"]
["Dateneingabe:"]
["installierte PV Modulleistung",null,"kWp"]
["direkter Verbrauch (Eigennutzung)",null,"%"]
["PV-Überschuss (Einspeisung)",{"$f":"B35*(1-B36)*1000","v":0},"kWh"]
["Anteil Einspeisung in EEG (Annahme)"]
["Anteil EEG-Einspeisung",{"$f":"B37*B38","v":0},"kWh"]
["Anteil EVU-Einspeisung",{"$f":"B37-B39","v":0},"kWh"]
[{"$nulls":17},"Quelle: https://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2025_II_301/BGBLA_2025_II_301.html"]
["Einspeisetarif EVU (z.B. ÖMAG) inkl. UST",null,"ct/kWh","exkl. sonstige Pauschalen und Grund- bzw. Zählergebühren",{"$nulls":4},"* Die Umsatzsteuerschuld geht bei Erzeugungsanlagen, die ein Unternehmer betreibt, auf den Leistungsempfänger (=Energiegemeinschaft) über (Reverse Charge System)."]
["Einspeisetarif EVU (z.B. ÖMAG) exkl. UST",{"$f":"B42/(1+$B$6)","v":{"$error":"#N/A"}},"ct/kWh","exkl. sonstige Pauschalen und Grund- bzw. Zählergebühren"]
[{"$nulls":8},"** Hinweis: Die Stromeinspeisung ist kein Rabatt welcher von der Energiegemeinschaft gewährt werden kann. Sie ist bei Unternehmern als"]
["Einspeisetarif EEG inkl. UST",{"$f":"B23","v":{"v":9,"d":"9.000"}},"ct/kWh","exkl. sonstige Pauschalen und Grund- bzw. Zählergebühren"]
["Einspeisetarif EEG exkl. UST",{"$f":"B45/(1+$B$6)","v":{"$error":"#N/A"}},"ct/kWh","exkl. sonstige Pauschalen und Grund- bzw. Zählergebühren"]