- Company Y, a VAT active taxpayer, uses a photovoltaic installation based on a lease agreement
- Y generates electricity in a micro-renewable energy installation with a total capacity not exceeding 50 kW
- Y reported the photovoltaic installation on October 1, 2023, and is subject to net-billing according to the Renewable Energy Sources Act
- Excess energy produced by Y is introduced into the energy network, creating a prosumer deposit
- The value of the prosumer deposit for January 2024 was 1230 PLN
- The company’s tax year is the calendar year, with a CIT rate of 19%
- The company should account for the prosumer deposit in terms of VAT and CIT
- VAT is applicable to paid goods and services in the country
- The condition for VAT taxation is the existence of a direct relationship between the supply of goods and the received payment
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.
