- Evaluate the functional connection of the system to a building
- Reverse charge mechanism for installation of systems does not apply to agrivoltaic systems
- Clarified by the Revenue Agency in response number 156
- Systems without a functional connection to a building are not covered by reverse charge
- Reverse charge applies to services related to buildings such as cleaning, demolition, installation, and completion
Source: eutekne.info
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.
