Stručni rad
EXPLANATION OF UNFOUNDED COLLECTION OF VAT FROM THE BUYER OF THERMAL ENERGY FOR DELIVERED THERMAL ENERGY IN THE INDEPENDENT THERMAL SYSTEM
Drago Francišković
; Međimursko veleučilište u Čakovcu, Čakovec, Hrvatska
Lenka Francišković
; Belupo d. d., Koprivnica, Hrvatska
Sažetak
This paper considers the problem of practice that occurred when the Act on Amendments to the Value Added Tax Act come into force on 1 January 2017. This act reduced the value added tax (abbreviated VAT) rate to electricity from 25% to 13%. Electricity is used in the production of thermal energy in independent thermal system. The way in which, in the concrete case, ‘the buyer of thermal energy’ calculates the cost of thermal energy for ‘the end customers’ as beneficiaries is such that the
mentioned VAT reduction did not aff ect the reduction of the cost of thermal energy. A legal basis has been shown according to which ‘the buyer of thermal energy’ in accordance with the Value Added Tax Act cannot charge VAT on the delivered thermal energy but only on his service provided to ‘the end customers’ in an independent/standalone thermal system. Therefore, the fi nal cost that ‘the end customer’ pays for the received thermal energy should be reduced by reducing the VAT rate on electricity
Ključne riječi
VAT; independent thermal system; standalone thermal system; the buyer of thermal energy; thermal energy consumer; thermal energy; end customer; in the name of and on behalf of
Hrčak ID:
198574
URI
Datum izdavanja:
13.4.2018.
Posjeta: 1.255 *