Taxation of Solar Power Plants: Lower VAT Rate for Supply and Installation

• Supply and installation of solar power plants are taxed at a lower VAT rate if directly charged to the investor and installed on a residential building that is part of social policy.
• The classification of solar power plants falls under the category of power plants and other energy facilities, which are subject to the general VAT rate.
• If the solar power plant is not an integral part of a residential building and can be removed without damaging the roof or altering the structure, it is taxed at the general VAT rate.
• If only the solar power plant is supplied without installation, it is considered a supply of goods and subject to the general VAT rate.

Source: racunovodja.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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