Supply
The supply portion covers the costs of sourcing and selling electricity. It includes:
The subscription fee — the fixed part determined by your subscribed power level and rate plan. This may or may not be covered by your company.
The consumption charge — the variable part based on the amount of energy used. This is the part that's always reimbursed by your company.
Grid delivery
This reflects the cost of using the public electricity distribution and transmission networks. The amount goes entirely to the Distribution Network Operator (usually Enedis) and the Transmission Network Operator (RTE), and includes charges for exceeding your subscribed power level and for excess reactive energy.
Taxes and contributions
The three taxes and contributions on your electricity bill are mandatory and go entirely to public bodies:
VAT: 20% on both consumption and the subscription fee.
The electricity excise tax: also subject to 20% VAT, calculated per kWh consumed. The level depends on the type of consumer and subscribed power.
The Grid Delivery Tariff Contribution (CTA): a percentage of the fixed portion of grid delivery costs, set by ministerial order. Also subject to VAT.
The CTA is not included in the reimbursement of your electricity consumption, since it isn't calculated per kWh.