- Changes in energy law introduced less favorable rules for prosumentów from April 1, 2021
- Net billing system replaced net metering
- Prosumentów who are VAT taxpayers will be taxed on the energy introduced into the grid
- Uncertainty remains about the rules for VAT taxation of energy introduced into the grid
- Understanding the tax issue in VAT requires knowledge of net billing
- Net billing is a settlement based on the value of energy introduced into the grid
- In the net metering system, the sale of energy by a VAT taxpayer
- prosument was not subject to VAT
- In the net billing system, the sale of energy by a VAT taxpayer
- prosument is subject to VAT
Source: ksiegowosc.infor.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.