Energy suppliers who grant a rebate for their supplies that also include the period in which the reduced VAT rate is applicable (1 July 2022 to 31 December 2022 inclusive) do not have to make a breakdown into ‘tariff periods’ for the purposes of Article 29 (VAT refund through reduction of tax base in connection with the rebate). They may, for the purpose of determining the refund, apply the rate that was agreed upon at the time that the contract containing the (partial) discount was concluded.
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