- Agrivoltaic systems are designed to maintain agricultural activities while generating renewable energy.
- They aim to efficiently use resources and support environmental sustainability.
- The Ministry of Ecological Transition defines agrivoltaic installations as those allowing agricultural continuity.
- Advanced agrivoltaic systems integrate agricultural and electrical production.
- The Revenue Agency has addressed the installation of agrivoltaic systems and VAT.
- A business owner planned to install an advanced agrivoltaic system on agricultural land.
- The reverse charge mechanism may not apply to agrivoltaic systems unless integrated with buildings.
- Article 17 of DPR n. 633/1972 limits reverse charge to services related to buildings.
- The Revenue Agency states reverse charge applies only if the system is part of a building structure.
- The application of reverse charge requires case-by-case evaluation based on structural connection to a building.
- The taxpayer must verify if their system meets the criteria for reverse charge.
- Incorrect invoicing under reverse charge can result in penalties.
Source: commercialistatelematico.com
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.
