Source - EIFS 2023-4 och 2023-5 Rapporterings och Beräkningsföreskrifter (2023)
Documents: Two companion regulations, both decided 11 October 2023, published 24 October 2023, in force 8 November 2023:
- EIFS 2023:4 — Energimarknadsinspektionens föreskrifter om insamling av uppgifter för att bestämma intäktsramens storlek för elnätsföretag (12 pages, Rapporteringsföreskriften)
- EIFS 2023:5 — Energimarknadsinspektionens föreskrifter om beräkning av intäktsram för elnätsföretag (2 pages, Beräkningsföreskriften)
Legal basis: §§ 4, 5, 12, 15, 16, 29 of Förordning (2018:1520) om intäktsram för elnätsverksamhet; Directive 2019/944 (cited in footnote).
Purpose and scope
EIFS 2023:4 specifies what data DSOs must submit to Ei (via the KENT IT system) to determine the size of their intäktsram for RP4 (2024–2027). EIFS 2023:5 specifies how operating costs are classified and how capital costs (depreciation, economic lifetime) are calculated. The two regulations are the operational backbone of Ei’s förhandsreglering — DSOs cannot receive a revenue frame without complying with both.
EIFS 2023:5 — cost classification
The påverkbara / opåverkbar distinction
EIFS 2023:5 §2 defines which operating costs are påverkbara (controllable — subject to efficiency benchmarking) by stating what is not påverkbara:
- Network loss costs (inköp and own production)
- Subscription costs to adjacent/overlying networks (abonnemang)
- Connection costs to adjacent/overlying networks
- Compensation to production facility owners for injection (ellagen 3 kap. 43§)
- Regulatory fees (Förordning 2017:1040)
- Nätkapacitetsreserv (capacity reserve purchased from generators/consumers for operational security)
Costs not in this list are, by formal regulatory logic, påverkbara — subject to efficiency benchmarking and efficiency deductions.
Critical finding: Flexibility service costs are absent from the §2 exclusion list. They are not named as opåverkbar in EIFS 2023:5. The 1:1 cost-recovery treatment documented in the Handbok (§9.5.8) is therefore a Handbok interpretation, not a formal requirement under EIFS 2023:5. Whether this creates a legal exposure (Ei could in principle treat flex costs as efficiency-subject) or is settled practice is not addressed in the regulation itself.
Capital cost calculation (§§4–7)
EIFS 2023:5 §§4–7 govern how economic lifetime and depreciation are calculated for fixed assets in the capital base:
- For assets in use before 1 January 2011: economic lifetime begins 1 January of the year after commissioning
- For assets from 1 January 2011 onward: economic lifetime begins the half-year following commissioning
- For assets past their economic lifetime: depreciation continues at 1/(age) × replacement cost until maximum lifetime
- Investments in existing assets: may adjust effective age proportionally to their share of total replacement value
EIFS 2023:4 — data reporting
Capital base (4 kap. §§1–11)
DSOs must report each fixed asset in the capital base across 10 asset categories:
| For area concessions | For line concessions | Shared |
|---|---|---|
| Overhead lines | Overhead lines ≥220 kV | Transformers |
| Other lines | Other overhead lines | Switchgear (without secondary apparatus) |
| Earthworks and buildings | Lines ≥220 kV (non-overhead) | Grid station (nätstation) |
| Other lines | Cable junction box (kabelskåp) | |
| Shunt reactors | Control and monitoring equipment | |
| Earthworks/buildings ≥220 kV | Meters | |
| Other earthworks/buildings | IT systems |
For each asset: replacement value (nuanskaffningsvärde), commissioning year or half-year, asset category, voltage level, disposal method, physical quantity (km for lines; count for equipment).
Geographic environment for cable and overhead lines also reported (city / tätort / landsbygd normal / landsbygd svår) — determines which normvärde applies.
Operating cost reporting (4 kap. §§12–17)
§12 requires total cost breakdown across five categories (materials, external costs, personnel, other). §13–15 require separate identification of specific opåverkbar-type costs, including — at §15(8) — the critical flexibility provision:
“Kostnader för flexibilitetstjänster vars specifikationer och marknadsprodukter är godkända i enlighet med 11 § förordningen (2022:585) om elnätsverksamhet”
Translated: costs for flexibility services whose specifications and market products are approved pursuant to §11 of Förordning (2022:585). This is the product approval gate: flex costs cannot be separately identified for potential opåverkbar treatment unless the specific market product has received prior Ei approval under §11 Förordning (2022:585) [implemented as §10 in the Ei approval process].
§17(8) requires DSOs to also forecast expected flex costs during the upcoming period:
“kostnader för flexibilitetstjänster” — projected per calendar year, in the price level of the year two years before the period begins
Post-period reporting (6 kap.)
§6 kap. 1§: DSOs must submit actual outcomes within three months of period end.
§6 kap. 4§(7): Post-period actual flex cost reporting requires the same approval condition as pre-period reporting — only costs for products approved under §11 Förordning (2022:585) are separately reportable.
Transition rule: §6 kap. 4§(7) does not apply to regulatory periods ending before 1 January 2024. This means RP4 (2024–2027) is the first period for which DSOs must separately account for actual flex costs in the post-period reconciliation — i.e., the reconciliation due by 31 March 2028.
Implications for flexibility valuation
The product approval gate is the prerequisite for any flex cost recovery claim. A DSO that procures flexibility through a market but has not obtained Ei approval for the product specifications (under §11 Förordning 2022:585) cannot separately identify those costs under §15(8). Those costs remain in the §12 general cost pool — classified as påverkbara — and face efficiency benchmarking. The December 2025 Ei product approval for the LFM-h/p/e standardized set (seven DSOs) was the first exercise of this mechanism and the first time any Swedish DSO could claim flex cost isolation under EIFS 2023:4.
The 1:1 recovery is a Handbok treatment, not formal EIFS 2023:5 law. While Ei’s practice (per the Handbok §9.5.8) is to treat approved flex costs as opåverkbar and recover them at 1:1, the formal regulation does not state this. It creates a theoretical exposure: Ei could, without changing EIFS 2023:5, reclassify flex costs as efficiency-subject. This has not happened and is not expected under current policy, but the legal architecture is worth noting.
Relevance to wiki topics
- Ei: The legal backbone of RP4 intäktsramsreglering; defines the capital base, cost classification, and flex cost reporting gate
- DSO Flexibility Valuation — Methods and Swedish Evidence: The product approval prerequisite and the påverkbar/opåverkbar ambiguity bear directly on the CAPEX bias analysis
- Flexibility Market: Only DSOs with Ei-approved products can claim separate flex cost accounting under RP4
- Ei / Flexibility service costs §9.5.8: The §15(8) mechanism is the formal regulatory basis for the §9.5.8 Handbok treatment
Data gaps
- Whether Ei has formally confirmed in any ruling or guidance that approved flex costs are indeed treated as opåverkbar under EIFS 2023:5, or whether this is solely a Handbok practice — the EIFS text itself is silent
- How EIFS 2023:4/5 will change under RP5 (2028–2031): TOTEX reform will change the classification logic; the new föreskrifter for RP5 are expected H1 2027