• Temporary reduced VAT rate for the supply of electricity, natural gas and heat via heat networks and the monthly VAT refund

Temporary reduced VAT rate for the supply of electricity, natural gas and heat via heat networks and the monthly VAT refund

25 May 2022

Due to the enormous pressure on prices for electricity and natural gas, there is a temporary measure reducing the VAT rate to 6% for residential contracts.

In addition, a system of monthly refunds has been introduced for taxpayers whose economic activity consists of supplying electricity, natural gas and heat and to whom the reduced VAT rate applies. The VAT administration has further explained this in Circular No. 2022/C/48.

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