Clarification on the reduced VAT rate of 9% for heating

Irrespective of the chosen way of accounting for the actual consumption of heat energy according to EE, the supply of heat energy, and in the case of central heating, is a supply with continuous performance
The tax event of which is the date on which the payment became due, with the corresponding applicable tax rate
In cases where the relevant district heating company charged VAT for the amounts due on the equalization account, with a tax rate of 20 percent applied, the issued invoices are canceled and new ones are issued
When taking into account the actual consumption of heat energy, the 11 equal monthly installments for the supply of heat energy or the monthly installments for the supply of heat energy, determined by estimated consumption for the building, whose tax events occurred until 07/09/2022. and for which a tax rate of 20 percent has been applied, exceed the actual consumption of heat energy, a correction should be made to reduce the tax base of these supplies by issuing a credit note

Rate