- 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.
