New forms of electricity production and consumption: individual and collective self-consumption

Written by Gabrielle Reddé and Maxime Masurier

Published in the journal Énergie – Environnement – Infrastructures

As of 31 December 2024, photovoltaic power became the leading renewable energy source in terms of installed capacity, with 25.3 GW compared to 25 GW for wind power (including 1.5 GW offshore). In mainland France, self-consumption has grown exponentially in recent years, as evidenced by collective self-consumption figures which exceed the targets of the multi-year energy programme (PPE) currently in force, thus contributing to the gradual economic maturity of the photovoltaic sector. In this context, an order of 26 March 2025 amending the tariff order of 6 October 2021 known as “S21” revised the tariff conditions and premiums for photovoltaic electricity generation installations on buildings, hangars or shade structures with an installed peak capacity of less than or equal to 500 kWp, initially eligible for a public support scheme via the open counter.

This study reviews the main developments resulting from this new regulatory framework for individual and collective self-consumption operations and provides a legal analysis of the advantages and legal obstacles currently hindering the development of these new modes of electricity production and consumption, with a particular focus on the IFRS standards that may apply in the event of third-party investment. Read more