FAQ: Temporary Reduction of VAT on Gas Deliveries via the Natural Gas Network

• The temporary reduction of the VAT rate on gas deliveries through the natural gas network aims to provide affordable energy supply.
• The reduced VAT rate of 7% applies to gas deliveries through the natural gas network, including gas from biogas plants.
• It also applies to the delivery of liquefied natural gas (LNG) and biogas through tank trucks for heating and cooking purposes.
• Fernwärmebezieher (district heating consumers) also benefit from the reduced VAT rate.
• The reduced VAT rate applies from October 1, 2022, to March 31, 2024.
• The European law prohibits reducing the VAT rate to zero.
• Abschlagzahlungen (advance payments) do not affect the VAT amount.
• The composition of the gas price can be found in an article by the Federal Ministry for Economic Affairs and Climate Protection.

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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