- A company buying energy from a prosument can only deduct VAT based on the amount of electricity introduced into the grid multiplied by its market price.
- Prosument is an end consumer who generates electricity from renewable energy sources for their own use.
- The excess electricity generated by the prosument is sold back to the distribution grid and they also purchase electricity from the energy supplier.
Source: podatki.gazetaprawna.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.