- ⚡ Tax Exemptions Narrowed: Electricity from landfill gas, sewage gas, and biomass will lose general tax exemptions unless used in highly efficient CHP systems under 2 MW.
- Electric Vehicle Charging Clarified: Charging point operators are now clearly defined as tax liable parties, with bidirectional charging rules preventing EV users from becoming unintended tax debtors.
- New Reporting Duties & Penalties: Electricity suppliers must estimate and report annual tax liabilities twice yearly; failure to comply may result in administrative fines.
Source KMLZ
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