Information on Applying VAT Rates for Energy Supply after 1.1.2025

Information on Applying VAT Rates for Energy Supply after 1.1.2025 under Law No. 222/2004.

• The information pertains to the application of the tax rate according to the law on value added tax for the supply of energy after January 1, 2025.
• Delivery of energy is generally considered as repeated delivery of goods, such as electricity, water, heat, and gas.
• Suppliers of energy may have different billing periods, and different VAT rates may apply to invoices for repeated energy deliveries.
• Changes in VAT rates from January 1, 2025 require adjustments in billing for energy consumption.
• Adjustments to the tax base and tax rates may be necessary when billing for energy consumption.
• An example is provided for billing period and adjustments in the tax base and tax rates for energy supply.

Source: financnasprava.sk

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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