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Ukutsalwa kwerhafu phantsi kweCandelo 12B ne-12BA kugcino lwebhetri yorhwebo eMzantsi Afrika: Isikhokelo se-CFO sokuthobela imithetho ngo-2026

Libhalwe liqela le-KRL Power lobunjineli bogcino lwamandla lwe-C&I nezezimali zeeprojekthi · Lihlolwe okokugqibela: Oktobha 2026

“Chitha i-R10 yezigidi kwilanga nogcino lwamandla, i-SARS ikubuyisele i-R3.375 yezigidi kunyaka wokuqala.”

Kangangeminyaka emibini, eso sivakalisi besivula phantse zonke iintetho zokuthengisa iinkqubo zelanga zorhwebo eMzantsi Afrika. Sasiyinyani — phantsi kweCandelo 12BA, ishishini eliqalise ukusebenzisa ii-asethi ezintsha zamandla ahlaziyekayo lalinokutsala 125% yeendleko kunyaka wokuqala. Ngezinga lerhafu yengeniso yeenkampani eliyi-27%, oko kukonga imali yerhafu elingana ne-33.75% yotyalo-mali.

Nantsi into engakhankanywa ziintetho ezininzi zokuthengisa ngo-2026: ICandelo 12BA laphelelwa lixesha nge-28 Februwari 2025. Alizange lihlaziywe kuHlahlo-lwabiwo-mali luka-2025, kwaye uHlahlo-lwabiwo-mali luka-2026 alizange lulibuyise.

Oko kushiya ii-CFO zinemibuzo emibini eyahluke kakhulu:

Sakha size sinikezele ngeenkqubo zorhwebo zokugcina amandla ngeebhetri (BESS) kwiziza zaseMzantsi Afrika, kwaye siyibona yomibini le mibuzo kuzo zonke ii-ajenda zeekomiti zezimali. Esi sikhokelo sikunika amanani, izinto ezinokuwisa ibango namaxwebhu afunekayo. Sisebenzise njengoxwebhu lomsebenzi kunye nengcali yakho yerhafu ebhalisiweyo — kungekhona endaweni yayo.

Amanqaku aphambili

1. ICandelo 12BA xa lithelekiswa neCandelo 12B: Yintoni esebenza kwiprojekthi yakho ngokwenene?

Ngaphambi kokuba nabani na akhe imodeli yokuhamba kwemali, qinisekisa inyani enye: umhla inkqubo eyaqalisa ngawo ukusetyenziswa. Ulo omisela ukuba leliphi icandelo elisebenzayo, kwaye awukwazi ukuwulungisa emva kokuba kwenzekile.

ICandelo 12BA (esongeziweyo, sexeshana)ICandelo 12B (esisisigxina)
Ubume ngo-2026Liphelelwe lixesha. Lalibandakanya ii-asethi ezaqalisa ukusetyenziswa nge-1 Matshi 2023 – 28 Februwari 2025Liyasebenza
Izinga lokutsalwa kwerhafu125% kunyaka wokuqala100% kunyaka wokuqala kwiinkqubo ze-PV ukuya kutsho kwi-1 MW. 50% / 30% / 20% kwiminyaka emithathu kwi-PV engaphezu kwe-1 MW, umoya, amanzi (≤30 MW) ne-biomass
Umda wobungakananiAkukhoI-1 MW ngumda phakathi kwendlela ye-100% neye-50/30/20 kwi-PV yelanga
Imeko ye-asethiNgokucacileyo zintsha kwaye azikasetyenziswaYeyomhlawuli werhafu kwaye iqaliswe ukusetyenziswa okokuqala kurhwebo lwakhe
IibhetriKuphela njengenxalenye yenkqubo efanelekileyo yokuvelisa umbane ohlaziyekayoKuyafana: kuphela njengenxalenye eyimfuneko yenkqubo efanelekileyo yokuvelisa umbane
Apho kubalulekile khona ngokuUkuzithethelela kuphicotho lweembuyekezo zerhafu esele zifakiweZonke iiprojekthi ezintsha
Section 12BA 125 percent deduction timeline from March 2023 to February 2025 compared with Section 12B rules in South Africa in 2026

Kuthetha ntoni oku ekusebenzeni:

2. Ubalo lwe-CFO: Ixabiso lokwenene lokutsalwa kwerhafu

Masisebenzise iprojekthi enye engumzekelo kuso sonke isikhokelo: R10,000,000 zizonke kwinkqubo edibeneyo emalunga ne-750 kWp ye-PV yaseluphahleni, ii-inverter/PCS kunye ne-1 MWh yogcino lwamandla zorhwebo ngeebhetri (umzekelo, iikhabhinethi ezine ze-KRL 125 kW / 261 kWh). Ibandakanya ukuxhoma, iintambo, ukufaka nokumisela ukusebenza. Inkampani ihlawula irhafu ngeli zinga: 27%.

2.1 Ukuncitshiswa kwemali yerhafu phantsi kwendlela nganye

ImekoUkutsalwa kwerhafu kuNyaka 1Imali yerhafu eyongiweyo kuNyaka 1Iminyaka 2–3
ICandelo 12BA (eyamiselwa ukusebenza ngaphambi kwe-1 Matshi 2025)R12,500,000 (125%)R3,375,000 (33.75% yeendleko)—
ICandelo 12B, i-PV ukuya kutsho kwi-1 MW (umzekelo wethu namhlanje)R10,000,000 (100%)R2,700,000 (27% yeendleko)—
ICandelo 12B, i-PV engaphezu kwe-1 MWR5,000,000 (50%)R1,350,000R810,000 kuNyaka 2, R540,000 kuNyaka 3
Ibhetri ayiluphumeleli uvavanyo “lwenxalenye eyimfuneko”Inxalenye yebhetri ibuyela kwizibonelelo eziqhelekileyo zokuguga nokonakalaIphantsi kakhulu kwaye isasazeke kwiminyaka eliqela—

Amanqaku amabini ii-CFO ezidla ngokuwaphosisa:

2.2 Ukonga ekusebenzeni: Ixesha lokubuyisa iindleko onokulithethelela kwibhodi yakho

Uya kubona izilayidi ezithembisa “ukubuyisa iindleko ngaphantsi kweminyaka emibini”. Ziqwalasele ngononophelo. Ikomiti yakho yezezimali, iqela letyala lebhanki yakho nabaphicothi bakho baya kuyivavanya phantsi koxinzelelo imodeli. Imodeli esebenza kuphela xa kusetyenziswa ezona ngqikelelo zintle iya konakalisa ukuthembeka kwakho nokomboneleli wakho.

Imodeli enokuthethelelwa yomzekelo wethu we-R10 yezigidi isebenzisa ezi ngqikelelo:

Into edala ixabisoIngqikelelo engumzekeloIxabiso lonyaka
Ukuzisebenzisela umbane we-PV~1.15 GWh/yr ngentlawulo yorhwebo exutyiweyo eyi-~R2.30/kWh~R2.6m
Ukutshintsha amaxesha encopho ngebhetri nokunciphisa iintlawulo zemfuno~0.9 MWh enokusetyenziswa, ~300 yemijikelo/yr, umahluko phakathi kwencopho namaxesha angengawo awencopho kwiintlawulo zexesha lokusetyenziswa~R0.4–0.6m
Idizili nexesha lokungasebenzi eziphetshiweyoKuxhomekeke kakhulu kwisiza. Ukucinywa kombane okucwangcisiweyo kuye kwancipha ukususela ngo-2024, ngoko ungasekeli isizathu sotyalo-mali kukoR0 – R0.5m+
Inzuzo yonyaka ngaphambi kwerhafu~R3.0–3.7m

Khumbula ukuba ukonga umbane kwandisa inzuzo erhafiswayo. Xa kubalwa emva kwerhafu , inzuzo yakho yonyaka imalunga ne-73% yamanani angentla.

Isiphumo: emva kokuncitshiswa kwerhafu yonyaka wokuqala kweCandelo 12B okuyi-R2.7m, imali yakho eseleyo esemngciphekweni iyehla iye kwi-~R7.3m. Oko kunika ixesha lokubuyisa iindleko emva kwerhafu elimalunga neminyaka eyi-2.7 ukuya kwi-3.5, ngokuxhomekeke kubume beentlawulo, iprofayili yomthwalo nokuxhomekeka kwidizili. Ukunyuka kweentlawulo komeleza isizathu sotyalo-mali minyaka le: i-NERSA ivume ukunyuka kwe-Eskom okunedijithi ezimbini ngo-2025/26 nokunyuka okungakumbi emva koko.

Leyo yimbuyekezo ebalaseleyo ye-asethi yeminyaka eli-15. Ikwalilinani onokulithethelela, nto leyo ebaluleke ngakumbi kunesihloko esidilikayo xa sihlolwa.

3. Imiqobo emithathu: Kutheni i-SARS iwakhaba amabango ogcino lwamandla ngeebhetri

Ngexesha le-12BA, ubuthathaka obuthathu obufanayo bavela ngokuphindaphindiweyo kumabango awaliweyo okanye aceliweyo ukuba acaciswe. Akukho nanye kuwo exhomekeke ekubeni ibhetri ilunge kangakanani. Buxhomekeke kuyilo nakumaxwebhu.

Umqobo 1: Umgibe “we-BESS ezimeleyo”

AmaCandelo 12B ne-12BA anika inkuthazo kwii-asethi ezisetyenziswa ekuveliseni umbane ovela kwimithombo ethile yamandla ahlaziyekayo. Ibhetri ayivelisi nto. I-SARS noNondyebo weSizwe bamkela ugcino lwamandla kuphela xa luyiyo inxalenye eyimfuneko yenkqubo efanelekileyo yokuvelisa umbane.

Yintoni engaphumeleliyo:

Yintoni exhaswayo:

KRL Power single-line solar PV plus BESS integration showing PV inverter, EMS controller, battery cabinet, site AC bus, utility grid and commercial load

Umqobo 2: Imvelaphi — “zintsha kwaye azikasetyenziswa”, nokungqina oko

Kwimiba yamabango e-12BA, umthetho wawufuna ukuba ii-asethi zibe zintsha kwaye zingekasetyenziswa. Phantsi kweCandelo 12B, i-asethi kufuneka ibe yeyomhlawuli werhafu kwaye iqaliswe ukusetyenziswa okokuqala kurhwebo lwakhe. I-SARS ikwavavanya iindleko: ukutsalwa kwerhafu kupheleliselwe kwiindleko zokwenene okanye kwixabiso lemali lentengiselwano phakathi kwamaqela azimeleyo, nokuba leliphi eliphantsi.

Kuzo zombini iimeko, ifayile yakho kufuneka ikwazi ukuphendula imibuzo emithathu: Yintoni kanye esiyithengileyo? Kubani? Ngeziphi iindleko zokwenene?

Kulapho iikhabhinethi ezitshiphu ezihlanganiswe ekuhlaleni ziba yingxaki yerhafu kunokuba yingxaki yobunjineli kuphela. Imarike yaseMzantsi Afrika ineephakethe ezakhiwe ngezi zinto:

Ukuba umboneleli wakho akakwazi ukudibanisa iinombolo zesiriyali ezikwisiza neerekhodi zovavanyo zasefektri, idatha yeebhetshi zeeseli namaxwebhu okuvunyelwa kwempahla, awukwazi ukubonisa i-SARS oko ungumnini wako. Kananjalo awukwazi ukubonisa umniki-inshorensi wakho.

Umqobo 3: “Ukuqaliswa ukusetyenziswa” kuthetha ukunikwa umbane, ukumiselwa ukusebenza nokubhalwa kwamaxwebhu

Izixhobo ezihleli kwindawo yokugcina impahla nge-28 Februwari, okanye ekupheleni konyaka wakho wezezimali, azikaqalisi ukusetyenziswa. I-SARS iya kukhangela ubungqina bokuba inkqubo ifakiwe, inikwe umbane, imiselwe ukusebenza kwaye isebenza ngokwenene kurhwebo lwakho. Oko kuthetha oku:

Imisebenzi emide kwisiza, ukulibaziseka kokuvunywa kombane nokusilela ukujongana nezicelo zogunyaziso lwegridi kunokutyhala umhla “wokuqalisa ukusetyenziswa” uye kunyaka werhafu olandelayo. Kwiprojekthi ye-12BA, ukulibaziseka okufanayo kunokulahlekisa yonke i-125%.

Iindleko zokwenene zebango elingaphumelelanga

Ukuba i-SARS iyakukhaba ukutsalwa kwerhafu, ubuyisa irhafu, kunye nenzala, kunye nesohlwayo sokuxela ngaphantsi kwenani elifanelekileyo phantsi koMthetho woLawulo lweRhafu. Izinga lixhomekeke kwindlela yokuziphatha:

Isigqibo se-SARSImeko eqhelekileyo
Ukungathathi nkathalo efanelekileyo xa kuzaliswa imbuyekezo yerhafu25%
Akukho zizathu zifanelekileyo zesikhundla serhafu esithathiweyo50%
Ukungakhathali okukhulu100%
Ukubaleka ukuhlawula irhafu ngabom150% (ukuya kutsho 200% kwiimeko eziphindaphindiweyo okanye ezithintela inkqubo)

Kumashishini amaninzi enze amabango ngokunyaniseka, ukutsalwa kwebhetri okwaliweyo kuwela kwimiqolo emibini yokuqala. Kwinxalenye yebhetri ye-R3m, oko kuthetha i-R810,000 yerhafu, kunye i-R200,000 ukuya kwi-R400,000 yezohlwayo, kunye nenzala. Ukuzithethelela kwakho sisikhundla esibhalwe kakuhle noluvo olubhaliweyo lwengcali yakho yerhafu, olwenziwe ngaphambi kokufaka imbuyekezo yerhafu.

4. Ifayile yophicotho enamaxwebhu amahlanu: Oko kuya kucelwa yi-SARS, yibhanki yakho nangumniki-inshorensi wakho

Amaqela amathathu aya kujonga iprojekthi yakho: SARS, idesika yezimali zeeprojekthi ezilungele indalo kwibhanki yakho (Standard Bank, Absa, Nedbank, FNB nezinye), kunye nomniki-inshorensi wepropathi yorhwebo wakho. Abuza imibuzo efanayo kwezinye iindawo. Yakha ifayile enye ephendula omathathu.

SARS Section 12B battery storage audit evidence checklist covering equipment provenance, PCS certificates, CoC, commissioning, energy-flow logs and itemised CAPEX

Uxwebhu 1: Imvelaphi nesibhengezo “sezixhobo ezintsha”

Uxwebhu 2: Ukuqinisekiswa kwemveliso

Uxwebhu 3: Ukuthobela iimfuno zofakelo nogunyaziso lwegridi

Uxwebhu 4: Ubungqina bokudityaniswa

Uxwebhu 5: Ukwahlulwa kwe-invoyisi ye-CAPEX

Indlela iindleko ezibonakala ngayo kwii-invoyisi igqiba ubukhulu becala ukuba zinokubangwa ngokucacileyo kangakanani. Vumelana ngesakhiwo ne-EPC yakho nengcali yakho yerhafu ngaphambi kokuba i-odolo yokuthenga ithunyelwe.

Umgca weendlekoIndlela eqhelekileyo yokuphathwa (qinisekisa nengcali yakho)
Iimodyuli ze-PV, ii-inverter/PCS, iikhabhinethi zeebhetri, izixhobo ze-EMSIi-asethi eziphambili ezifanelekileyo
Izakhiwo zokuxhoma, iintambo ze-DC/AC, izixhobo zokutshintsha umbane ezizinikele kwinkquboNgokubanzi ziyinxalenye yeendleko zenkqubo efanelekileyo
Umsebenzi ngqo wokufaka, wokumisa nowokumisela ukusebenzaNgokubanzi ubandakanywa njengeendleko ngqo zofakelo
Imisebenzi yolwakhiwo neziseko ezizinikele kwinkquboKufuna ukuhlalutywa kwemeko nganye. Dwelisa ngokwahlukeneyo
Uphuculo ngokubanzi lwezakhiwo, ukulungiswa kophahla nomsebenzi wombane ongahambelaniyoNgokuqhelekileyo aziyonxalenye ye-asethi efanelekileyo
Inzala neentlawulo zenkxaso-maliAziyinxalenye yeendleko ze-asethi. Zijongane nazo ngokwahlukeneyo
I-VAT ehlawulwe ekuthengeni (kubathengisi ababhaliselwe i-VAT)Ayibandakanywa kwisiseko seendleko apho unokuyibanga ibuye
Iziqinisekiso ezandisiweyo nezivumelwano ze-O&MZidla ngokuphathwa njengenkcitho yokusebenza, kungekhona i-capex

Enye into ekufuneka uyikhumbule: ukuba kamva uthengisa okanye ulahla ii-asethi, izibonelelo ozibangileyo zinako ukubuyiselwa zize zirhafiswe. Kubandakanye oko kwizicwangciso zakho zokuphuma okanye zokufumana inkxaso-mali ngokutsha.

5. Sele wenze ibango le-12BA? Uhlolo lokulungela uphicotho lwemizuzu eli-15

Ukuba inkampani yakho ibange ukutsalwa kwe-125% kwiprojekthi yelanga nogcino lwamandla, hlola ifayile yakho usebenzisa le mibuzo ngoku:

Ukuba uphendule wathi “hayi” kwimibuzo emibini okanye engaphezulu, bandakanya ingcali yakho yerhafu ngoku. Izikhewu ezifunyenwe zaze zalungiswa ngaphambi kokuba i-SARS icele ziphathwa ngokwahluke kakhulu kwizikhewu ezifunyanwa yi-SARS kuqala. Phantsi kwetheyibhile yezohlwayo, ukuzixela ngokuzithandela ngaphambi kwesaziso sophicotho kunokusinciphisa kakhulu isohlwayo, kwiimeko ezininzi sifike ku-zero.

6. Indawo ye-KRL Power: Izixhobo eziza nobungqina bazo

Uninzi lwababoneleli lukuthengisela ikhabhinethi. Ukuqokelela ubungqina kushiyelwa kuwe, kwiinyanga kamva, xa kufika ileta ye-SARS okanye uhlolo lwezibophelelo zesivumelwano sebhanki. Senza okwahlukileyo: amaxwebhu ayilwa aze ahanjiswe kunye nezixhobo.

Ipakethe yokuthobela iimfuno zerhafu nezezimali nenkqubo nganye. Iinkqubo zogcino lwamandla lwe-C&I ze-KRL, ukusuka kwikhabhinethi ye-125 kW / 261 kWh ukuya kwiiprojekthi zee-MWh ezininzi, zithunyelwa nefayile yeprojekthi equka:

Yakhiwe ngokusekelwe kwifayile yamaxwebhu amahlanu engentla, ukuze ingcali yakho yerhafu, umbolekisi nomniki-inshorensi basebenzise ifayile enye.

Imvelaphi engqo kumzi-mveliso. Silawula ikhonkco ukusuka kunikezelo lweeseli ezifanelekileyo ukuya ekudibaniseni iipakethe neekhabhinethi nasekuvavanyeni ukwamkelwa kwefektri. Yiyo loo nto sinokunxulumanisa inombolo yesiriyali ekwisiza sakho neerekhodi zayo zemveliso. Iikhabhinethi ezihlanganiswe eyadini zidla ngokungakwazi ukwenza oko.

Ilanga libekwa kuqala kuyilo. Iinkqubo ze-KRL zakhelwe ukusebenza okudibeneyo kwe-PV nogcino lwamandla. Isilawuli esidityanisiweyo silungelelanisa i-PV, ugcino lwamandla, igridi kunye, apho kufunekayo, idizili, ngokutshaja okubeka i-PV kuqala okunokucwangciswa. Sivelisa iingxelo zokuhamba kwamandla ezinokukhutshelwa ngaphandle kwenkqubo ingcali yakho yerhafu enokuzincamathisela kwifayile.

Zilungiselelwe kwangaphambili ukuze zimiselwe ukusebenza ngokukhawuleza. Iikhabhinethi ezidityaniswe kwangaphambili nezivavanywe efektri zinciphisa umsebenzi wokudibanisa kwisiza. Oko kunciphisa ixesha ukusuka ekuhanjisweni ukuya kwingxelo esayiniweyo yokumiselwa kokusebenza, nto leyo ekhusela umhla wakho “wokuqalisa ukusetyenziswa” xa ukuphela konyaka wezezimali kusondele.

Inqaku malunga noxanduva: Akukho mboneleli wezixhobo unokuqinisekisa isiphumo serhafu, kwaye kufuneka umrhanele nawuphi na othi unako. Ingcali yakho yerhafu igqiba indlela ukutsalwa kwerhafu okubangwa ngayo, kwaye i-SARS igqiba ukuba kuyavunyelwa na. Into esiyiqinisekisayo kukuba ubungqina bobunjineli nobemvelaphi obufunwa yingcali yakho bukhona, buhambelana noko kufakiweyo kwaye bufika ngexesha.

Ungavumeli amaxwebhu angekhoyo akulahlekise ukutsalwa kwerhafu

Ixesha le-125% liphelile. ICandelo 12B lisabonelela ngokuncitshiswa okunamandla kwemali yerhafu kunyaka wokuqala, kwaye iintlawulo zombane ziqhubeka zinyuka. Kumashishini aseMzantsi Afrika, inkqubo eyiyilwe kakuhle yelanga nogcino lwamandla iseyenye yeeprojekthi zotyalo-mali ezinembuyekezo engcono ezifumanekayo.

Ikhabhinethi etshiphu inokukuxabisa ngakumbi ngokulula ukuba ikulahlekisa ukutsalwa kwerhafu. Ukutsalwa kwerhafu kuxhaswa kuphela xa uyilo, imvelaphi namaxwebhu zikuxhasa.

Uhlolo lweprojekthi lubandakanya iprofayili yomthwalo wakho, ukumisela ubungakanani bogcino lwamandla lwe-KRL oludityaniswe ne-PV nobungqina bobuchwepheshe obuya kufunwa yingcali yakho yerhafu.

Isilandulo: Eli nqaku linika ulwazi ngokubanzi olusekelwe kuMthetho weRhafu yeNgeniso nakuMthetho woLawulo lweRhafu njengoko beqondwa luluntu ngomhla wohlolo (Oktobha 2026). Asilongcebiso yerhafu, yezomthetho okanye yezimali. Iziphumo zerhafu zixhomekeke kwiinyani zakho ezithile. Dibana nengcali yerhafu ebhalisiweyo ngaphambi kokubanga nakuphi na ukutsalwa kwerhafu. Amanani yimizekelo.

Malunga nababhali: Iqela le-KRL Power lobunjineli bogcino lwamandla lwe-C&I nezezimali zeeprojekthi liyila lize lihambise iinkqubo zokugcina amandla ngeebhetri zorhwebo nezemizi-mveliso kwiimarike eziquka uMzantsi Afrika, lisebenza kunye nee-EPC zasekuhlaleni, iikontraka zombane nabacebisi berhafu kwiiprojekthi ezidibeneyo ze-PV nogcino lwamandla.

Imibuzo Ebuzwa Rhoqo

Umda unxulumene nomthamo wokuvelisa umbane wenkqubo ye-PV, kungekhona umthamo webhetri wokugcina amandla. Indlela umthamo olinganiswa ngayo kuyilo oludibeneyo inokuphikiswa nangayiphi na indlela, ngoko fumana uluvo olubhaliweyo lwengcali yakho yerhafu ngaphambi kokuba ugqibe uyilo. Oku kubaluleke kakhulu kwiiprojekthi ezikufuphi ne-1 MW.
Ngokuqhelekileyo umnini we-asethi nguye obanga isibonelelo. Phantsi kwe-PPA okanye isivumelwano sokuqeshisa sokusebenza, lowo udla ngokuba ngumxhasi-mali okanye umphuhlisi, kungekhona isiza. Izivumelwano zokuthengisa ngezavenge zinokuphathwa ngokwahlukileyo. Hlola indlela isivumelwano sakho esakhiwe ngayo.

Fumana isisombululo sakho samandla esilungiselelwe wena kwiiyure ezingama-24.

Yeka ukuhlawulela iinkcitho zophawu. Sebenzisana ngqo nomzi-mveliso wemithombo oneminyaka engama-20.

KRL Power — Umthombo Wemveliso Ngasemva KweeProjekthi Zamandla Zehlabathi

Ityelelwe ehlabathini lonke:

UL, CE, IEC, UN38.3

Iimodeli ezithandwayo:

B65 · B100 · B241 · B26LL · B61LL · B522L · B2M6L

Izicelo:

Iifektri · Iifama zelanga · Ezemigodi · IiZiqithi · Iziko ledatha

Sixelele ngeprojekthi yakho — siza kukuyilela inkqubo.