- Compensation for limiting electricity prices below market level is not subject to VAT.
- The head of the National Revenue Administration changed the previous interpretation from 2023.
- The issue concerned a company that bought electricity, used part for itself, and resold the surplus to clients.
- The decision clarifies that such compensation is not included in the VAT tax base.
Source: podatki.gazetaprawna.pl
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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