- The Ministry of Finance applied the reduced VAT rate for storage batteries in line with the legislation adopted by the Romanian Parliament.
- The legislation explicitly states that this tax benefit applies only to off-grid photovoltaic systems, not to on-grid or hybrid systems.
- The legislation defines a “kit” as a set of parts sold together to provide a functional system.
- The legislation specifies that the reduced VAT rate applies to off-grid systems, including batteries.
- The legislation was proposed and adopted by the Romanian Parliament, not by the Ministry of Finance.
- The legislation clarifies the components eligible for the reduced VAT rate, including cabling and connectors.
- The legislation does not mention on-grid or hybrid photovoltaic systems, indicating that the intention is to apply the reduced VAT rate only to off-grid systems.
Source: mfinante.gov.ro
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.
