Subject of the application: goods (comprehensive service) – electricity with distribution serviceDescription :The applicant rents commercial premises under a lease agreement. The municipality receives an invoice for electricity every month, which is then re-invoiced to the tenant according to the area key. The municipality divides the gross amount from the invoice into the area of the entire building and charges the tenant proportionally. There are no sub-meters in the premises, so there is no other way to settle electricity. The electricity bill consists of the sale of electricity and its distribution.Decision : CN 27Value Added Tax rate : 23 %
Source: sip.lex.pl
