- 10% VAT rate applies to imported oils used for cogeneration
- This rate applies regardless of excise duty treatment
- The rate applies if the installed power is at least 1 kW
- This principle was established by the Puglia Regional Tax Court in a ruling on January 27, 2025
- The ruling involved a dispute over the VAT rate on imported products destined for a cogeneration plant
Source: eutekne.info
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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