The electricity bill includes not only the total amount; It is a memorandum of understanding that brings together active energy, distribution, reactive, power and tax-fund items. In 2026, active energy unit price for eligible consumers and subscribers within the scope of SKTT is calculated with the formula (PTF + YEKDEM) × KBK, while a fixed unit price is applied in the national tariff. Reading each item correctly is the first step to catching errors such as unit price deviations and reactive penalties before an invoice is issued.
Where and how to control the active energy pen?
The active energy line appears in the main body of the bill with the label “energy cost”, “active consumption” or “kWh”; The amount is calculated by multiplying the consumption amount (kWh) and the unit price (kr/kWh or TL/kWh). For eligible consumers and SKTT subscribers, the unit price depends on the market cost — the (PTF+YEKDEM)×KBK formula in our SKTT and Eligible Consumer 2026 guide is the basis of this line. In the national tariff, a periodic fixed unit price is applied. Control: Get period consumption from OSOS or meter reading, compare unit price with supplier quote or tariff table; If there is deviation, verify that the period dates are aligned.
(PTF+YEKDEM)×KBK
SKTT formula
Cost based tariff
15,000 kWh/year
Industry SKTT limit
By 2026
4,000 kWh/year
Residential SKTT limit
2026 update
Where is the distribution fee included in the invoice?
Distribution fee is the item paid to the distribution company for connection to the grid and energy transmission; It usually appears on a separate line under the heading “distribution”, “system use” or “transmission-distribution”. This item includes components based on contract power (kW) and consumption amount — we detail its relationship with demand in our Contract Power and Peak Load guide. Check: verify that the contractual power value on the invoice is consistent with OSOS records and your distribution contract; Incorrect power value affects both distribution and reactive limits.
How to read reactive energy lines?
Reactive lines appear as “inductive reactive”, “capacitive reactive” or “reactive energy cost”; If the limit is exceeded, a penalty item is added. The limits in our Reactive Energy and Reactive Cost guide vary according to contract power: 9 kW and below exemption, below 30 kW inductive 33% / capacitive 20%, 30 kW and above inductive 20% / capacitive 15%. Check: compare the reagent/active ratio on the invoice with the OSOS profile; If there is a penalty line, compensation and load profile should be reviewed. Limit and estimated penalty projections can be made in our reactive penalty calculation tool.
Where are power and demand items located?
Power fee and demand items are located in the middle part of the invoice with the labels "power", "contract power", "power exceedance" or "demand". Contract power is compared with the maximum demand measured during the month; In case of excess, an additional fee will be applied. OSOS's 15-minute demand profile is the reference source for verifying this item. Check: match the maximum demand value recorded on the invoice with the OSOS data; Analyze peak load at peak hours using the methods in our Contract Force and Peak Load guide.
How to verify tax and fund items?
Tax and fund lines are listed at the bottom of the invoice with labels such as “VAT”, “TRT share”, “energy fund”, “municipal consumption tax”. These items are generally calculated proportionally based on active energy and distribution costs; Rates are fixed according to periodic legislation. Check: calculate that the tax base (energy + distribution total) is received correctly and the VAT rate is compatible with current legislation. Deviation in tax items is rare; The real risk is in the active energy and reactive lines.
| pencil | Where is it on the bill? | control source | frequent error |
|---|---|---|---|
| active energy | Main body, kWh line | OSOS consumption, supply contract | Period shift, unit price |
| Distribution | System usage line | Contract strength, tariff table | Incorrect power value |
| reactive | Ri/Rc and penalty lines | OSOS reagent profile | Lack of compensation |
| power/demand | Power fee, overage | OSOS 15 min profile | Peak hour peak load |
| tax-fund | subdivision | Regulatory rates | Base error (rare) |
How is the eligible consumer bill different from the national tariff?
Supplier name, PTF and YEKDEM components can be shown separately or combined in the active energy line of the eligible consumer invoice; The distribution item belongs to the distribution company. In the national tariff, a single unit price and the assigned supplier are applied. For subscribers within the scope of SKTT (industrial/commercial 15,000 kWh/year limit exceedance), cost-based tariff comes into effect. Check: verify your subscriber group and eligible consumer status with the distribution company; Monitor annual consumption trend for SKTT risk.
Invoice reading checklist
- Do term dates match the OSOS reading range?
- Is active consumption (kWh) compatible with the meter/OSOS?
- Does the unit price match the supply contract or tariff?
- Is the contract power (kW) up to date?
- Are reactive rates under the limit (including 9 kW exemption)?
- Does max demand exceed contractual power?
- Is the tax base calculated correctly?
How do YEKDEM and PTF lines appear on the invoice?
For eligible consumers and SKTT subscribers, the active energy unit price includes PTF (Market Clearing Price) and YEKDEM (Renewable Energy Support Mechanism) components; some suppliers show these on a separate line on the invoice. PTF changes hourly, YEKDEM is announced monthly — the sum of the two is combined with the KBK multiplier to form the SKTT unit price. Check: compare YEKDEM announcement with EPİAŞ records in the billing period; Request supplier account statement for PTF. These components are not separated in the national tariff; Fixed unit price is applied.
Invoice PDF or e-invoice — which one is suitable for checking?
E-invoice and PDF invoice contain the same items; Both can be used for control. In e-invoices, the XML structure can be automatically parsed — preferred for software-based reconciliation. PDF, on the other hand, is common for manual reading and archiving. In both formats, installation number, period dates, contract power and kWh values should be searched in the same locations. Although the invoice format varies depending on the distribution company, the basic items (active, distribution, reactive, power, tax) are standard.
Frequently asked errors and ways to fix them
- Incorrect contract strength: Current value application to the distribution company; Cross-check with OSOS records.
- Period offset: Reading date and billing period difference — Align the OSOS export range with the billing dates.
- Reactive punishment surprise: Early intervention with in-term OSOS monitoring; Review the compensation setting.
- SKTT transition: Industry 15,000 kWh/year unit price changes when exceeding the limit — follow the annual consumption trend.
- Double invoice (supply + distribution): Verify that the consumption amount in both documents comes from the same meter.
Conclusion
Reading the electricity bill item by item is much more valuable than looking at the total amount. Active energy, distribution, reactive, power and tax-fund lines each require different control logic. OSOS integration and invoice reconciliation process turns these checks into a monthly routine; Faulty items are detected before entering the objection process. Start by matching your new term invoice to the table in this guide.