Law 216/2023 brings clarifications regarding the delivery and installation of photovoltaic panels
The law brings clarifications regarding the extension of the application of the reduced VAT quota to other supplies of goods and services, inter-alia the main changes we emphasize the following:
- equipment, including heat pumps, will benefit from the application of the reduced rate;
- the necessary components purchased separately;
- the application of the reduced rate both for the delivery and/or installation of components for the repair and/or expansion of the systems and, nevertheless, the delivery of the respective systems as a component part of construction deliveries;
- detailing certain phrases, respectively: “Installation kit”, “high efficiency”, etc.;
- introducing an affidavit for the possibility of applying the reduced rate per chain.
