VAT Treatment of Direct Consumption from Energy Generation Facilities: BFH Rulings Summary

• BFH rulings address the VAT treatment of direct consumption from energy generation facilities.
• The rulings clarify that payments for non-fed, decentralized consumed electricity do not constitute a delivery under VAT law.
• The electricity generated and consumed by the operator is not delivered to or returned by the grid operator.
• A taxable delivery requires the transfer of disposal power over an item for consideration.
• The generated and self-consumed electricity is already used and cannot be available for delivery to the grid operator.
• The absence of feeding electricity into the general grid means no transfer of substance, value, or yield occurs.

Source: bundesfinanzministerium.de

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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