VAT in Net Billing: Tax Obligation for Electricity Supply by Prosumer – Expert Insights

• Changes in energy law introduced less favorable rules for prosumentów from April 1, 2021
• Net billing system replaced net metering
• Prosumentów who are VAT taxpayers will be taxed on the energy introduced into the grid
• Uncertainty remains about the rules for VAT taxation of energy introduced into the grid
• Understanding the tax issue in VAT requires knowledge of net billing
• Net billing is a settlement based on the value of energy introduced into the grid
• In the net metering system, the sale of energy by a VAT taxpayer
• prosument was not subject to VAT
• In the net billing system, the sale of energy by a VAT taxpayer
• prosument is subject to VAT

Source: ksiegowosc.infor.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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