VAT Treatment of Photovoltaic Plant Sales: Mobile vs. Immobile Asset Classification

• The VAT treatment of photovoltaic plant sales depends on whether the plant is classified as movable or immovable property.
• Movable plants are taxable when sold by a taxable person, with the transaction date being delivery or invoice/payment date.
• Immovable plants follow VAT rules for instrumental buildings, with the transaction date being the transfer deed signing.
• Only sales of plants located in the state are relevant for territoriality.
• Sales of immovable plants are taxable if done by construction companies within five years of completion or optionally by other sellers.

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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