Law no.39 for the completion of article 291 paragraph (3) of Law no.227/2015 on the Fiscal Code was published in the Official Gazette (Part I) no.40 on 13 January 2023, with applicability from 16 January 2023.
The normative act regulates the reduction of the VAT rate related to the supply of heat pumps, photovoltaic panels and solar thermal panels from the standard rate of 19% to 5% on the tax base, in order to reduce the consumption of electricity and the dependence of consumers on the volatility of the market.
Thus, according to the document, a reduced VAT rate of 5% will be applied to the tax base for:
„▪ delivery and installation of photovoltaic panels, solar thermal panels, high-efficiency low-emission heating systems that comply with the reference values for PM emissions set out in Annex V to Commission Regulation (EU) 2015/1189 of 28 April 2015 implementing Directive 2009/125/EC of the European Parliament and of the Council with regard to ecodesign requirements applicable to solid fuel boilers and in Annex V to Commission Regulation (EU) 2015/1185 of 24 April 2015 implementing Directive 2009/125/EC of the European Parliament and of the Council with regard to ecodesign requirements for solid fuel-fired space heating appliances and which are subject to the requirements set out in Annex V to that Regulation. has been awarded an EU energy label to demonstrate compliance with the criterion mentioned in Article 7(2) of Regulation (EU) 2017/1369 of the European Parliament and of the Council of 4 July 2017 establishing a framework for energy efficiency and climate change labelling and repealing Directive 2010/30/EU, intended for housing, including installation kits, components and complete solutions, as appropriate;
▪ delivery and installation of photovoltaic panels, solar thermal panels, high efficiency low emission heating systems that fall within the reference values for PM emissions set out in Annex V to Commission Regulation (EU) 2015/1189 and Annex V to Commission Regulation (EU) 2015/1185 and which have been awarded an EU energy label to demonstrate compliance with the criterion mentioned in Article 7(2) of Regulation (EU) 2017/1369 of the European Parliament and of the Council, including installation kits, components or complete solutions, as appropriate, intended for central or local government buildings, buildings of entities under their coordination/subordination, with the exception of commercial companies. ˮ