Local government units investing in photovoltaic panels should each time analyze the potential obligations in the excise duty.
The investment in photovoltaic panels (hereinafter: “PV panels”, “PV installations”) is very popular both among entrepreneurs and local government units. Nevertheless, still few entities are aware of the obligations related to the use of self-produced electricity in terms of excise duty. Entities that have invested in PV panels should consider whether they have correctly identified the potential excise duty obligations, taking into account all the circumstances surrounding the investment in PV panels.
Source Deloitte