VAT Treatment of Direct Consumption from Energy Generation Facilities: New Guidelines and Valuation Basis

• The average national price for heat is no longer provided by the Federal Ministry for Economic Affairs and Energy, making previous estimation methods for VAT purposes obsolete.
• For VAT on self-consumed heat from energy generation plants, a fictional sales value of 3 cents per kWh can be used, even without a district heating connection.
• The VAT Application Decree is amended to allow this simplified valuation method.
• These principles apply to all open cases and will be published in the Federal Tax Gazette.

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.

---

---