Power-to-Liquid (PtL) plants can viably implement carbon capture and utilization technologies in Europe. In addition, local CO2 sources can be valorized to substitute oil and gas imports. This work’s aim was to determine the PtL efficiency obtained by combining a solid oxide electrolyzer (SOEC) and Fischer–Tropsch synthesis. In addition, a recommended plant configuration to produce synthetic fuel and wax at pilot scale is established. The presented process configurations with and without a tail gas reformer were modeled and analyzed using IPSEpro as simulation software. A maximum mass flow rate of naphtha, middle distillate and wax of 57.8 kg/h can be realized by using a SOEC unit operated in co-electrolysis mode, with a rated power of 1 MWel.. A maximum PtL efficiency of 50.8% was found for the process configuration without a tail gas reformer. Implementing a tail gas reformer resulted in a maximum PtL efficiency of 62.7%. Hence, the reforming of tail gas is highly beneficial for the PtL plant’s productivity and efficiency. Nevertheless, a process configuration based on the recirculation of tail gas without a reformer is recommended as a feasible solution to manage the transition from laboratory scale to industrial applications.
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