The Revenue Agency expressed its opinion on the objective scope of application of the 5% VAT rate for supplies of thermal energy in the period between 1 October 2022 and 31 December 2022. In the case in question, the applicant company supplies its customers with the thermal energy produced by plants fueled, in whole or in part, with methane gas and administered via a district heating network, under both an “energy service” contract and of contracts other than the latter.
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