On November 29, 2021, the State Secretary of Finance published an amended version of the Decree on VAT levy and application of KOR for solar panels in the Government Gazette. This Decree replaces the Decree of 16 December 2020, no. 2020-24927 (Government Gazette 62970) .
Contrary to Article 25, paragraph 6, of the OB Act, it is approved that for private solar panel holders the KOR will apply from 1 January following the year of purchase, even if the registration takes place in the last four weeks of the calendar year of purchase.
The judgment of the Supreme Court of 16 July 2021 ( ECLI:NL:HR:2021:1158 ) regarding the scope of the deduction of turnover tax on the supply of electricity has been incorporated herein.
Source BTW jurisprudentie
