Binding Information on VAT Rate for Thermal Energy – 5% VAT

• The text is a letter from the Director of the National Tax Information to the applicant regarding the classification of thermal energy for VAT purposes.
• The applicant requested a binding rate information for the supply of thermal energy in 2022.
• The energy supplied by the applicant to end consumers was taxed at a rate of 5%.
• The applicant received compensation for the supplied energy in 2023.
• The compensation received is considered part of the taxable base for the supply of heat to specific recipients.
• The applicant provided information on the calculation of adjustments based on the average cost of heat production with compensation.
• The applicant incurred costs for the delivery of heat.
• The applicant was given a seven-day period to respond to the collected evidence in the case.

Source: sip.lex.pl

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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