The accuracy of an unauthorized electricity use charge cannot be understood by looking only at the total amount. The type of use, the consumption method, the days and hours, the power, the tariff, the repetition coefficient, earlier invoices and the tax items must each be audited separately. A different legal characterization of the same installation can lead to a different calculation result.
This guide has been prepared on the basis of a source check of October 9, 2026 and on the provisions of the Electricity Market Consumer Services Regulation (EPTHY) that include its amendments of January 14, 2025. Today’s coefficients and periods are not applied automatically to past consumption. The date of the event and the temporal application of the relevant regulation are the first matters to examine. [1, Arts. 44–47]
The type of unauthorized use must be determined before calculation
Interference with distribution without a contract, a separate line outside the meter, interference with the meter/measurement and unauthorized reconnection of disconnected electricity are not calculated with the same formula. Which paragraph of EPTHY Article 42 the report (tutanak) relies on must be consistent with the findings. [1]
An invoice statement should contain the answers to these questions: How many kWh were accepted, by what method was this quantity found, which dates were used, which date does the price relate to, why was this coefficient chosen? Writing only “unauthorized-use charge” and a total figure is not enough for an independent check of the calculation.
Order of methods for the quantity of consumption
Correct meter, undisputed period, power method
In calculations under EPTHY Article 44/1 and Article 42/1-a and c, the regulation first relies on the value of a meter installed by the distribution company that kept a correct record. If there is none, the consumption of the same undisputed period is evaluated. If the start of the drop in consumption can be determined, the previous same period becomes important. [1]
If the correct consumption cannot be found by these routes, the power method in the regulation and, where necessary, the comparable place-of-use approach come into play. The order of methods must not be skipped without reasons. In choosing the undisputed period, besides the same season, changes in the actual conditions of use must also be explained.
In the power calculation, the installed power in the project, if there is one, and otherwise the installed power found, is evaluated as a rule with a utilization factor of 0.60 and a lower limit of 5 kW. In agricultural irrigation the utilization factor is 1; in a two-term tariff the contracted power matters. There is a special provision under which the power calculated from the current determined through a video containing a date and location is higher than the installed power in the project. [1, Art. 44/2]
Calculation for a separate line outside the meter
If there is a single device on the separate line, its installed power is used; if there are several devices, 0.60 of the total power or the measured current approach in the regulation is used. There are also conditions for moving to the cable cross-section method: conditions such as an obstacle attributable to the consumer, its documentation and proof that current passed through the cable are investigated. For dwellings, the upper limit of the connection power is also taken into account. [1, Art. 44/3]
It is therefore not sufficient to start only from the thickness of the cable and write the highest hypothetical consumption. Which method could be applied and why, and which data could not be obtained and why, must be visible in the report.
How many days of consumption can be charged?
| Type of detection | Basic limit in the current regulation | Point to audit |
|---|---|---|
| Art. 42/1-a | At most 360 if the start is determined by correct findings and documents; otherwise at most 90 days | What document exists for the actual start? |
| Art. 42/1-b: separate line | At most 270 days | Has the actual duration of use been determined? |
| Art. 42/1-c: interference with the meter/measurement | 240 in the calculation by undisputed period; 60 days in the power calculation | Which is the last documented field operation and the method? |
| Art. 42/1-ç: reconnection of disconnected electricity | In general 180; 360 days in agricultural irrigation | The disconnection date and the difference between the two meter indexes |
The table is a summary of EPTHY Articles 44–45. In the cases within the scope of Article 32/2, there is a special exception for the unauthorized reconnection calculation. In determining the last operation in a case of meter interference, the exception for earlier detection operations carried out on suspicion of unauthorized use is taken into account. [1]
The maximum period is not an automatic debiting period. If use began 25 days ago, it should be asked why 90 days were taken. Conversely, a mere oral statement that “I just started” must also be supported by technical and dated documents. The start of the lease, the opening of the business, the replacement of the meter and earlier inspection reports are evaluated together.
How is the daily operating time chosen?
In a power-based calculation, one of the elements that markedly affects the quantity of consumption is the daily hours. EPTHY Article 45/3 provides 5 hours for dwellings and 7, 14 and 21 hours respectively for industry with one, two and three shifts. If the shift cannot be determined, 12 hours apply for industry. 10 hours are provided for tourist facilities, fuel stations and hospitals; 12 for shopping malls, cold storage and vehicle charging stations; and 8 hours for other consumers. [1]
In agricultural activity, the hours data obtained from the relevant institutions on the basis of product and activity is used first. If this information cannot be provided, there is an 8-hour approach on the number of days taken from the institutional sources in the regulation. The assumption of the same operation for all fields throughout the year is not correct.
For those without a retail sales contract or bilateral agreement, operating hours are applied increased by 20 percent; in three shifts the period is taken as 24 hours. The reason for this increase must be shown separately in the calculation table. [1, Art. 45/4]
Tariff and the two-fold / two-and-a-half-fold application
The basic calculation is based on the single-term, single-time active energy and distribution tariff of the relevant consumer group approved by the Board. Reactive energy and transformer loss charges are not included in the unauthorized-use calculation. There are special provisions for tiered tariffs and for high-consumption last-resort consumers. [1, Art. 46/1]
In the current regulation, the basic unauthorized-use charge is found on twice the tariff specified in Article 46. Where unauthorized consumption by the same consumer is detected at the same or another place of use within the past three years, a two-and-a-half-fold application arises. The detection of another person at the previous installation cannot be transferred to the new user merely because the address is the same. [1, Art. 46/2–3]
The tariff date under the general rule is the date of detection of the unauthorized use. For high-consumption last-resort consumers, the invoice unit prices in the months in which the consumption took place are used; for high-consumption use without a contract, the special method in Article 46/4 is also taken into account. Using a single current price or all past monthly prices in every case may be equally erroneous.
In use without a contract, besides the general group regulation, there is a provision on applying the dwelling tariff where the place is determined to be used as a dwelling. The manner of use must not be disregarded merely because there is no subscription. [1]
Is consumption invoiced earlier deducted?
According to EPTHY Article 44/5, consumption quantities invoiced in the period accepted as unauthorized are, as a rule, subtracted from the calculated unauthorized quantity. However, separate-line calculations under Article 44/3-a and b are outside this deduction rule. This is because consumption passing through the normal meter and consumption passing separately through a line outside the meter may be different. [1]
Instead of saying “I paid all the invoices” in the objection, the kWh quantities of the same period should be compared with the type of use to which the calculation relates. The rewriting of consumption on the same day as an earlier charge is also audited separately. The repetition of the same amount under different names may not be apparent from the total figure.
A simplified calculation example
The figures below are entirely hypothetical; they are not a tariff offer or a calculation of an actual debt. Assume that in a dwelling with a contract, where the power method can be applied, the calculation power is 6 kW, the accepted period is 20 days and the daily hours are 5:
| Step | Example result |
|---|---|
| 6 kW × 5 hours × 20 days | 600 kWh |
| Previously invoiced consumption that can be deducted from the same period | 100 kWh |
| Quantity remaining for the unauthorized-use calculation | 500 kWh |
| For the example only, a tariff of 3 Turkish lira (TL) per kWh and a coefficient of 2 | 3,000 TL |
This table does not include tax, delay, tiers or all the special provisions. The value of 3 TL is not an actual or current tariff. For example, if the separate-line exception applies, the deduction of 100 kWh cannot be made in the same way. The example illustrates why each step must be shown separately.
How are interest and the late-payment surcharge audited?
That the principal is correct does not mean that the interest item is correct too. The start date, the rate, the period, the legal basis and, if any, the contract provision must be examined. A private-law company’s claim does not become a public receivable merely because it operates in the energy sector.
However, EPTHY Article 47/5, added in 2025, regulates the application of a daily late-payment surcharge not exceeding the rate set in the regulation. Without seeing this provision, the conclusion that “a late-payment surcharge is prohibited in every case” cannot be drawn from a decision on older disputes. The scope of the contract, the consumer provisions, whether the debt is contractual or tortious in nature and Law No. 3095 are evaluated together. [1][2][3]
In the account statement, changes in rates should be broken down into date ranges; interest and delay items added on top of one another for the same period should be checked. In the objection, it should be explained which item is excessive and for what reason. Compound interest also cannot be applied as a general calculation method outside its special conditions.
VAT and VAT on interest
The taxation of the supply of electricity and the nature of genuine compensation are different questions. Article 24/c of the Value Added Tax Law contains a provision on including elements such as maturity difference, price difference and interest connected with the supply and service in the tax base. Calling an amount “interest” does not by itself create or remove the tax; its relationship to the underlying transaction is investigated. [4]
General statements such as “there is no VAT at all on unauthorized electricity use” or “VAT is added to every kind of compensation and interest” are therefore not accurate. The underlying transaction, the period, the consumer group, the event giving rise to the tax and the relevant rate should be shown on separate lines. A rate in an old tax ruling (özelge) should not be carried over as today’s rate. In the event of a refund, correction of the tax document is also considered.
Checklist for objecting to the calculation
- Are the paragraph in the report and the method used consistent with each other?
- Why was the move made to a hypothetical method when priority measurement data existed?
- Is the start of the period documented; has the upper limit of the period been exceeded?
- Are the power, the utilization factor and the hours correct?
- Are the consumer group, the tariff date and the special tariff regime correct?
- Is the repetition coefficient based on the same consumer and the right period?
- Have the quantities to be deducted been deducted; have the exceptions been taken into account?
- Are interest and tax shown with separate reasons?
The period for objecting to the unauthorized-use bill before the company is six months from notification; the examination is expected to be concluded within ten business days. This application does not replace an enforcement objection or the period for filing a lawsuit. [1, Art. 47] The drafting of the application text is explained in the objection and litigation guide.
Frequently asked questions
Is every unauthorized-use calculation made on 90 days?
No. There are different limits depending on the type of use and the method. In addition, an assessment of the actual period is needed for the whole of the limit to be used.
Are paid normal invoices deducted in every case?
No. The deduction rule in Article 44/5 has an exception for separate-line calculations. It must be determined which consumption has already been invoiced.
Is there a single fixed unauthorized electricity use penalty?
No. The company’s consumption charge depends on the quantity, the tariff and the coefficient in the legislation. The judgment a criminal court may give is separate from this.
Can interest and VAT be objected to separately?
Yes. The legal bases of the principal, period, interest and tax items can be evaluated separately. It must be clear which item the objection targets.
Conclusion: Audit not the total but every step that makes it up
In an unauthorized consumption calculation, an error in a date, power or method that looks small can produce a significant difference in the amount. An auditable calculation is one that shows the source of each figure. This examination, which starts with the legal characterization of the act and ends with the tax line, turns an abstract objection that “the bill is too high” into a specific request for correction.
For technical evidence, see the detection and proof guide; for sectoral differences, the guide on businesses and agricultural irrigation; for a general explanation, the main guide.
Sources and legal bases
- Electricity Market Consumer Services Regulation (Elektrik Piyasası Tüketici Hizmetleri Yönetmeliği). Energy Market Regulatory Authority (EPDK) / Legislation Information System (Mevzuat Bilgi Sistemi). May 30, 2018 / 30436; in particular Articles 42–49 and 52, including the amendments of January 14, 2025 / 32782.
- Law No. 6098, Turkish Code of Obligations (6098 sayılı Türk Borçlar Kanunu). Ministry of Justice (Adalet Bakanlığı). Articles 49–61, 72, 74, 77–82, 112, 146–147, 195–202.
- Law No. 3095 on Statutory Interest and Default Interest (3095 sayılı Kanuni Faiz ve Temerrüt Faizine İlişkin Kanun). Ministry of Justice. The statutory interest and default interest regime; no fixed current rate independent of the period is given in the article.
- Law No. 3065, Value Added Tax Law (3065 sayılı Katma Değer Vergisi Kanunu). Revenue Administration (Gelir İdaresi Başkanlığı). In particular Articles 1, 10 and 24/c; the nature of the transaction and the tax base.