VAT in Net Billing: When Does Tax Obligation Arise for Electricity Supply by Prosumer?

• Changes in energy law introduced less favorable rules for prosument’s settlement with energy supplier
• Net billing system replaced net metering, leading to VAT taxation for prosument VAT
• Uncertainty remains regarding VAT rules for energy supplied to the grid by prosument
• Understanding net billing is essential to grasp the VAT issue
• Net billing involves depositing excess energy for future use or reimbursement
• VAT implications arise from the accounting of energy supplied to the grid by prosument

Source: ksiegowosc.infor.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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