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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.


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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