- 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.
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