Weszła w życie nowelizacja ustawy o OZE. Co się zmieniło?

Weszła w życie nowelizacja ustawy o OZE. Co się zmieniło?
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Obowiązuje już nowa wersja ustawy o odnawialnych źródłach energii, która została zaktualizowana o nowelizację przyjętą przez Sejm w ubiegłym miesiącu i podpisaną przez prezydenta przed dwoma tygodniami. Co zmieniło się w kluczowej ustawie dla rynku energii odnawialnej?

Najważniejszym obszarem, który reguluje ostatnia nowelizacja ustawy o odnawialnych źródłach energii, jest system aukcyjny, a więc najważniejszy mechanizm wspierania inwestycji w energetyce odnawialnej, który miał przybliżyć Polskę do wywiązania się z celu OZE na rok 2020, ale którego wdrażanie zostało wstrzymane na skutek wadliwych regulacji związanych z łączeniem pomocy publicznej i operacyjnej, które zakwestionowała Komisja Europejska.

Porządki w systemie aukcyjnym

Wprowadzona w ostatniej nowelizacji ustawy o OZE reguła kumulacji publicznej zakłada pomniejszenie pomocy operacyjnej, o którą inwestor ubiega się w aukcji w postaci gwarantowanej ceny za energię, uwzględniającej premię ponad cenę rynkową, o wszelką uprzednio otrzymaną pomoc inwestycyjną – np. unijną dotację.

Brak doprecyzowania tej kwestii we wcześniejszej wersji systemu aukcyjnego mógł dawać przewagę inwestorom, którzy posiadali pomoc inwestycyjną, dzięki czemu potencjalnie mogli oferować niższe ceny za energię, zwiększając tym samym swoje szanse na wygranie aukcji.

Zagwarantowana w drodze aukcji stała cena energii ma przysługiwać inwestorowi przez 15 lat od uruchomienia wytwarzania i będzie co roku powiększana o wskaźnik inflacji.

Przy okazji w ustawie o OZE wprowadzono też w systemie aukcyjnym nowe koszyki aukcyjne, a nawet określono maksymalne ceny, które będą mogli zgłosić inwestorzy w poszczególnych, zaplanowanych na ten rok aukcjach (wcześniej te ceny podawano w rozporządzeniu ministra energii).

W systemie aukcyjnym obowiązują teraz następujące koszyki aukcyjne. W koszyku 1. przewidziano miejsce dla: 1) instalacji wykorzystujących wyłącznie biogaz pozyskany ze składowisk odpadów, 2) instalacji wykorzystujących wyłącznie biogaz pozyskany z oczyszczalni ścieków, 3) instalacji wykorzystujących wyłącznie biogaz inny niż określony w ppkt l i 2 powyżej, 4) wyłącznie dedykowanej instalacji spalania biomasy lub układów hybrydowych, 5) wyłącznie instalacji wykorzystujących biomasę, biopłyny, biogaz lub biogaz rolniczy spalany w dedykowanej instalacji spalania wielopaliwowego, 6) wyłącznie dedykowanej instalacji spalania biomasy lub układów hybrydowych, w wysokosprawnej kogeneracji.

W koszyku 2. przewiduje się miejsce dla trzech technologii: 1) instalacji wykorzystujących wyłącznie hydroenergię do wytwarzania energii elektrycznej oraz 2) instalacji wykorzystujących wyłącznie energię geotermalną do wytwarzania energii elektrycznej, a także 3) instalacji wykorzystujących wyłącznie energię wiatru na morzu.

Koszyk 3. jest dedykowany instalacjom wykorzystującym wyłącznie biogaz rolniczy. W koszyku 4. o wsparcie będą rywalizować instalacje wykorzystujące wyłącznie energię wiatru na lądzie oraz instalacje wykorzystujące wyłącznie energię promieniowania słonecznego. Natomiast w ostatnim koszyku 5. przewidziano wsparcie wyłącznie dla instalacji hybrydowych.

Wejście w życie najnowszej nowelizacji ustawy o odnawialnych źródłach energii otwiera drogę do organizacji kolejnych aukcji, których wdrażanie zostało wstrzymane w roku ubiegłym.

Ministerstwo Energii zakłada, że w najbliższych akcjach skorzystać mają najbardziej inwestorzy planujący budowę farm wiatrowych o mocy ponad 1 MW, którzy powinni zbudować w systemie aukcyjnym wiatraki o łącznej mocy nawet 1 GW. Tegoroczne aukcje mają też dać duże wsparcie dla elektrowni fotowoltaicznych o mocy do 1 MW, skutkując budową elektrowni PV o łącznej mocy do 750 MW. Znaczące wsparcie – do 180 MW – mają też zyskać projekty hybrydowe.

ME zaplanowało też na ten rok aukcje dla innych technologii OZE, ale dla nich nie przewiduje się tak dużego wsparcia.
 


Prognozowany przez Ministerstwo Energii potencjał zakontraktowanych mocy w aukcjach w 2018 roku z podziałem na poszczególne technologie (dane w MW)

Taryfy gwarantowane dla biogazu i hydroenergii

Przygotowana przez ME nowelizacja wprowadza też nowe mechanizmy wsparcia dla instalacji OZE o mocy do 500 kW, w postaci stałej ceny, z której będą mogli skorzystać producenci energii z elektrowni wodnych,  biogazu rolniczego, odpadowego czy otrzymywanego z oczyszczalni ścieków.

Wprowadzono dla wyżej wymienionych instalacji o mocy zainstalowanej mniejszej niż 500 kW mechanizm określony w ustawie jako feed-in-tariff (FIT), a dla instalacji o mocy nie mniejszej niż 500 kW i mniejszej niż 1 MW – system określany jako feed-in-premium (FIP).

Stała cena zakupu energii ma wynosić 90 proc. ceny referencyjnej dla danego typu instalacji i powinna być waloryzowana corocznie średniorocznym wskaźnikiem cen towarów i usług konsumpcyjnych ogółem z poprzedniego roku kalendarzowego.

Mechanizmy FIT i FIP mają obejmować analogiczne warunki kumulacji pomocy publicznej jak w systemie aukcyjnym.

Taryfy FIT lub FIP mają obowiązywać przez 15 lat, ale nie dłużej niż do 31 grudnia 2035 r.

Jak zwykle zmiany w biomasie

Tradycyjnie nowelizacja ustawy o OZE nie może się obyć bez zmian w zasadach wykorzystywania biomasy.

I tak w ostatniej nowelizacji znajdziemy sześć zmienionych lub nowych definicji związanych z energetyką biomasową – biomasy pochodzenia rolniczego, biopłynów, biowęgla, dedykowanej instalacji spalania biomasy, toryfikatu oraz drewna energetycznego.

Rozwinięcie koncepcji spółdzielni energetycznych

Autorzy najnowszej nowelizacji ustawy o OZE zdecydowali się – dosyć niespodziewanie – na rozwinięcie koncepcji spółdzielni energetycznej, przez którą rozumie się „spółdzielnię w rozumieniu ustawy z dnia 16 września 1982 r. Prawo spółdzielcze (Dz. U. z 2017 r. poz. 1560 i 1596), której przedmiotem działalności jest wytwarzanie energii elektrycznej lub biogazu, lub ciepła, w instalacjach odnawialnego źródła energii i równoważenie zapotrzebowania energii elektrycznej lub biogazu, lub ciepła, wyłącznie na potrzeby własne spółdzielni energetycznej i jej członków, przyłączonych do zdefiniowanej obszarowo sieci dystrybucyjnej elektroenergetycznej o napięciu znamionowym niższym niż 110 kV lub sieci dystrybucyjnej gazowej, lub sieci ciepłowniczej”.

Łączna moc zainstalowana elektryczna wszystkich instalacji odnawialnego źródła należących do członków spółdzielni ma umożliwiać pokrycie nie mniej niż 70 proc. rocznego zapotrzebowania na energię elektryczną wszystkich członków tej spółdzielni.

Przynajmniej jedna instalacja odnawialnego źródła energii w ramach spółdzielni energetycznej ma zapewniać stopień wykorzystania mocy zainstalowanej elektrycznej większy niż 3504 MWh/MW/rok,

Liczba członków spółdzielni ma być nie mniejsza niż 1000, a działalność takich podmiotów ma obejmować obszar gmin wiejskich lub miejsko-wiejskich w rozumieniu przepisów o statystyce publicznej.

Ponadto przewiduje się ograniczenia dotyczące maksymalnej mocy instalacji działających w ramach spółdzielni. W zakresie energii elektrycznej maksymalna moc instalacji będzie mogła wynosić 10 MW, w zakresie produkcji biogazu przewiduje się maksymalną wydajność rzędu 40 mln m3, a w przypadku produkcji ciepła w instalacjach OZE w skojarzeniu ich maksymalna moc nie powinna przekraczać 30 MW.

Na razie w ustawie o odnawialnych źródłach energii nie znajdziemy jednak rozwiązań, które miałyby tworzyć preferencje dla takich podmiotów na rynku energetycznym.

Instalacje hybrydowe

Aktualnie system aukcyjny przewiduje możliwość organizacji oddzielnych aukcji dla tzw. instalacji hybrydowych.

Zgodnie z wpisaną do ustawy o OZE definicją, przez takie instalacje rozumiemy „wyodrębniony zespół urządzeń opisanych przez dane techniczne i handlowe, przyłączonych do tej samej sieci dystrybucyjnej lub przesyłowej o napięciu znamionowym nie wyższym niż 110 kV, w których energia elektryczna jest wytwarzana wyłącznie z odnawialnych źródeł energii, różniących się rodzajem oraz charakterystyką dyspozycyjności wytwarzanej energii elektrycznej”.

W ramach hybrydowej instalacji, w rozumieniu poprawionej ustawy o OZE, każda jednostka wytwórcza ma posiadać moc zainstalowaną elektryczną nie większą niż 80 proc. łącznej mocy zainstalowanej elektrycznej tego zespołu.

Dodatkowo jednostki wytwórcze wchodzące w skład instalacji hybrydowej muszą być wyposażone w jeden albo w kilka układów wyprowadzenia mocy, w ramach jednego albo kilku punktów przyłączenia, a łączny stopień wykorzystania mocy zainstalowanej elektrycznej musi być większy niż 3504 MWh/MW/rok.

Dodatkowy warunek dla instalacji hybrydowej to lokalizacja na obszarze jednego powiatu albo maksymalnie 5 graniczących ze sobą gmin, co pokrywa się z maksymalnym zasięgiem klastrów energii.

Instalacje hybrydowe mogą być wspomagane przez magazyny energii – energia z nich oddawana zostanie również uznana za energię odnawialną.

Mikroinstalacje i małe instalacje mogą być większe       

Obecnie obowiązująca wersja ustawy o OZE zmienia maksymalną moc mniejszych instalacji, w przypadku których można korzystać z preferencji związanych z formalnościami czy odrębnych mechanizmów wsparcia przy sprzedaży energii.

Maksymalną moc najmniejszych instalacji OZE – tzw. mikroinstalacji – podniesiono z 40 kW do 50 kW. Natomiast maksymalną moc tzw. małych instalacji podniesiono z 200 kW do 500 kW. Ta ostatnia zmiana, w połączeniu z wprowadzeniem nowych mechanizmów wsparcia – może mieć szczególne znaczenie dla operatorów mniejszych biogazowni i hydroelektorwni, ale na preferencjach związanych m.in. z brakiem konieczności uzyskania koncesji skorzystają też właściciele mniejszych wiatraków czy elektrowni fotowoltaicznych.

Zgodnie z aktualną wersją ustawy o OZE mikroinstalacja to „instalację odnawialnego źródła energii o łącznej mocy zainstalowanej elektrycznej nie większej niż 50 kW, przyłączoną do sieci elektroenergetycznej o napięciu znamionowym niższym niż 110 kV albo o mocy osiągalnej cieplnej w skojarzeniu nie większej niż 150 kW, w której łączna moc zainstalowana elektryczna jest nie większa niż 50 kW”.

Natomiast mała instalacja to „instalację odnawialnego źródła energii o łącznej mocy zainstalowanej elektrycznej większej niż 50 kW i mniejszej niż 500 kW, przyłączoną do sieci elektroenergetycznej o napięciu znamionowym niższym niż 110 kV albo o mocy osiągalnej cieplnej w skojarzeniu większej niż 150 kW i nie większej niż 900 kW, w której łączna moc zainstalowana elektryczna jest większa niż 50 kW i mniejsza niż 500 kW”.

Dla małych instalacji ustawa o odnawialnych źródłach energii przewiduje teraz zwolnienie z odpowiedzialności za bilansowanie handlowe, którą ma ponosić – łącznie z jej kosztami – tzw. sprzedawca zobowiązany.

Prosumenci objęci podatkiem VAT

Nowelizacja ustawy o OZE, która właśnie weszła w życie, zakłada istotną zmianę, która dotknie prosumentów. Nowe przepisy nakładają bowiem na nich obowiązki związane z podatkiem VAT.

Regulacje wprowadzone na wniosek Ministerstwa Finansów do ustawy w art. 4 ust. 9 zakładają, że wprowadzanie energii elektrycznej do sieci przez prosumenta będzie co do zasady opodatkowane VAT. – Dodatkowo, prosument dokonujący odpłatnej dostawy energii co do zasady będzie zobowiązany do udokumentowania takiej transakcji fakturą VAT i będzie musiał dokonać stosownej rejestracji jako podatnik VAT, składać deklaracje VAT oraz pliki JPK – oceniają eksperci podatkowi Sławomir Patejuk i Marcin Baj z kancelarii podatkowej Advicero Tax.

Wdrożenie takich regulacji w zaproponowanej formie nie musi oznaczać dla prosumentów konieczności odprowadzania podatku VAT. Z opodatkowania są bowiem zwolnione podmioty, u których wartość sprzedaży nie przekroczyła łącznie w poprzednim roku podatkowym kwoty 200 tys. zł netto i trudno oczekiwać, że instalacje prosumenckie będą generować większą sprzedaż.

Jednak uznanie działalności prosumenckiej jako podlegającej podatkowi od towarów i usług może oznaczać dla właścicieli mikroinstalacji dodatkową biurokrację.

Wyjaśnienie opodatkowania wiatraków

Obowiązująca już wersja ustawy o OZE wyjaśnia w końcu niejasności związane z zasadami naliczania podatku od elektrowni wiatrowych, przywracając korzystniejsze dla inwestorów zasady sprzed przyjętej w 2016 r. ustawy o inwestycjach w elektrownie wiatrowe.

Zgodnie z brzmieniem ustawy, gminy muszą naliczyć za 2018 r. niższy podatek, zgodny z wcześniejszymi zasadami. Te gminy, które naliczyły już wyższy podatek, kierując się korzystniejszą dla siebie interpretacją przepisów z ustawy wiatrakowej, będą musiały część nadwyżki podatku zwrócić.

Pierwszy raz wyższy podatek część gmin naliczyła za 2017 r. Nowelizacja ustawy o OZE nie mówi jednak nic o konieczności zwrotu wyższego podatku za tamten rok – w tym przypadku właścicielom wiatraków może przyjść z pomocą Naczelny Sąd Administracyjny, który ma wkrótce wydać w tej kwestii wyrok.

Co w kolejnych nowelizacjach?

Ministerstwo Energii zapowiada już opracowanie kolejnej nowelizacji ustawy o odnawialnych źródłach energii, w której znajdą się nowe rozwiązania dla rynku OZE – w kolejce czekają rozstrzygnięcia choćby dotyczące energetyki prosumenckiej, zasad funkcjonowania klastrów energii i spółdzielni energetycznych, ale także kwestia wsparcia morskiej energetyki wiatrowej, dla której ME chce przygotować dedykowany system wsparcia (na razie w ostatniej nowelizacji morska energetyka wiatrowa zyskała jedynie zwolnienie z konieczności zdobycia pozwolenia na budowę jeszcze przed zgłoszeniem się do aukcji).

Resort energii wspomina też o osobnej ustawie o energetyce rozproszonej, na razie jednak nie wiadomo, kiedy jej projekt miałby powstać, ani jakie mechanizmy mogłyby się w niej znaleźć.  

red. gramwzielone.pl  /  redakcja@gramwzielone.pl


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Komentarze (368)

* Dodanie komentarza jest równoznaczne z akceptacją regulaminu
Jano |
Czy prosument, który w tym momencie staje się podmiotem prowadzącym działalność gospodarczą objętą podatkiem VAT, będzie także zobowiązany do opłacania składek do ZUS? jeżeli tak to nie pozostanie mu nic innego jak zwinąć interes
Dawid |
Teraz Polska - Teraz zwiększamy biurokracje! Jednak uznanie działalności prosumenckiej jako podlegającej podatkowi od towarów i usług może oznaczać dla właścicieli mikroinstalacji dodatkową biurokrację.
prosument |
1) czy w myśl nowych zapisów dot. VAT od mikroinstalacji prosumenckich ten ostatni może teraz nabywać produkty i usługii w kwotach netto? - to jak by nie było miejsce wytworzenia energii elektrycznej staje się przedsiębiorstwem, a w tym wszystkie koszty wciąga się księgowo do obniżenia zysku netto i w konsekwencji zmniejszenia obciążeń podatkowych. 2) Czy dochody prosumenta uzyskiwane ze świadczenia pracy - czyli oferowania usługi - sumują się do łącznej rocznej kwoty sprzedaży 200tys netto?
Seas |
Szanowni Państwo to co ma zrobić w tej sytuacji prosument, osoba fizyczna, rozliczający energię z PV w ramach opustu i zużycia własnego, a do tego np. emeryt lub bezrobotny?
Normalny |
Jak zawsze namieszali ku.... z Big Energy musieli cos dodac od siebie zeby nas wykonczyc i zeby truc nas do konca i jeden dzien dluzej !!! Prawo PIS !!!!!!!!!!!!!!!!!!!
PolakiBiedakiCebulaki |
W durnej polsce nic nie może być oczywiste i przejrzyste, co nowelizacja to coś skomplikują i popsują. Dlatego zawsze będziemy w ciemnej du....pie!
Hydrotechnik |
czy ktoś wie w jaki sposób maja być wypłacane te taryfy gwarantowane dla biogazu i MEW dla instalacji migrujących z systemu ZC? ustawa jest a żadnych konkretów nie ma
Marian |
Witam, czy ktoś mądry może się wypowiedzieć na temat czy zmiana ustawy OZE wymusza wykonanie projektów budowlanych dla mikroinstalacji oczywiście bez pozwolenia na budowę oraz ich uzgodnieniu pod względem zgodności z wymaganiami ochrony ppoż. ?
Jacek |
Dzień dobry czy ktoś może powiedzieć na jakich zasadach odbywa się zarejestrowanie firmy mającej teraz po nowelizacji być płatnikiem VAT od energii wprowadzonej w ramach opustów do sieci i jakie jest miejsce, gdzie się mieści siedzibą takiego płatnika? Gdzie to jest sprecyzowane w tej nowelizacji ustawy o OZE?
Zielona pyra |
W obecnych czasach inwestowanie w tym grajdole w cokolwiek, to działanie na własną szkodę
prosument |
@ Zielona pyra | 2018-07-16 20:10:49 - zgadam się z Tobą, niestety pełny off grid jak u mnie to bardo duże koszty więc puki co muszę się godzić na warunki BE
IXI |
Cyt: "prosument dokonujący odpłatnej dostawy energii co do zasady będzie zobowiązany do udokumentowania takiej transakcji fakturą VAT". Rozumiem, że prosument rozliczający się w formie opustu, nie dokonuje ODPŁATNEJ dostawy energii, więc ten przepis nie powinien go dotyczyć.
Polska Radomiem Europy |
@Zielona pyra - życie i zakładanie w polsce firmy jest już chore same w sobie. Ponieważ po 45 latach pracy dostaniesz 1200zł głodowej emerytury i umrzesz z głodu :)
alladyn-solar-batt |
Do IXI: w projekcie tej nowelizacji zapis dotyczący Prosumentów i nieodpłatnego wprowadzenia energii do sieci został usunięty. Zatem o ile usunięcie takie pozostało w uchwalonej wersji, o tyle w tak ukształtowanym brzmieniu wprowadzający staje się płatnikiem VAT. Przyznam szczerze, że nawet nie chce mi się poświęcić swego cennego czasu na analizę tekstu ostatecznie uchwalonego, bo to dzieło przestępczej mafii. Mafii, którą w zaplanowany i z góry zamierzony sposób dokonała oszustwa na Narodzie planując i wcielając w życie z wykorzystaniem z pozoru legalnych metod tzw. nowelizację - niemniej z treścią dyktowaną przez mafię węglową nadzorowaną przez Tchórzewskiego w zakresie wprowadzania zapisów rugujących ustawowo Prosumentów w Polsce. Szczytem mafijnego artyzmu w pilnowaniu interesów mafii węglowej jest wypowiedź Tchórzewskiego o tym,że zasadne jest budowanie nowego bloku w el. Ostrołęka by ....doprowadzić do.....zwiększenia (zamiast zmniejszenia) wydobycia węgla kamiennego w Polsce! Argumentacją ta para z podniesieniem zasadności tego projektu by właściciel tej elektrowni będący zarazem właścicielem kopalni - zwiększył dzięki tej inwestycji wydobycie w Bogdance (wypowiedź dla WNP.). Akcja wprowadzenia ,, opustów" do zapisów Ustawy o OZE od samego początku była zaplanowanym oszustwem realizowanym za pomocą przestępców-posłów realizujących partyjne interesy. Jakie interesy?-przepychanki z KE w sprawie pakietu klimatycznego i derogacji dla Polski dla norm emisji w elektrowniach by nadal możliwe było niezakłócone spalanie węgla, zaś w razie nieopłacalności i wobec przegranej w sprawie derogacji - wprowadzi się ,,rynek mocy". Na czas negocjacji w KE potrzebne jednak były ,, dobre sygnały" ze strony polskiego rzædu świadczące jakoby zmierzał do reformy rynku energetycznego w Polsce do modelu proobywatelskiego - zatem zamiast poprawki Bramory wpisano zamiarowo opusty z planem zniwelowania ich poprzez (po pewnej zwłoce) opodatkowanie. To opodatkowanie właśnie zostało nałożone - tyle że w wersji ,,lekkiej" tzn. z argumentacją iż samo wytwarzanie i wprowadzanie Prosumentów energii do sieci nie pociągnie za sobą fizycznie konieczności płacenia VAT z powodu kwoty zwolnionej. Dlaczego dziś wprowadzono to w wersji ,,lekkiej"? Bo Kaczyński tuż przed wyborami samorządowymi nie chce psuć sobie sondaży i tak mocno ostatnio nadszarpniętych zwłaszcza u elektoratu rolniczego z powodu nie panowania przez ten rząd nad gospodarką z czego rolnicy mają dotkliwe straty (patrz nieskuteczne działania w sprawie ASF a dokładniej mafia oszukująca hodowców poprzez takie ,, zarządzanie" epidemią by kupować tanie mięso i zarabiać na konserwach dla wojska,szpitali, szkół oraz wpuszczenie obcych interesów na rynek skupu owoców miękkich) - stąd przed wyborami ,,twardego" opodatkowania VAT Prosumentów ma nie być....
Jan |
Propagowanie kłamstwa ma długą historię...,,Wdrożenie takich regulacji w zaproponowanej formie nie musi oznaczać dla prosumentów konieczności odprowadzania podatku VAT. Z opodatkowania są bowiem zwolnione podmioty, u których wartość sprzedaży nie przekroczyła łącznie w poprzednim roku podatkowym kwoty 200 tys. zł netto i trudno oczekiwać, że instalacje prosumenckie będą generować większą sprzedaż" - gram w zielone zapomniało, że można mieć ,,zwolnioną" z VAT sprzedaż o wartości 199 tys. zł, warunki do bycia Prosumentem , ale teraz po tej ,, nowelizacji" zapłacimy VAT i od dotychczasowego ,,zwolnionej" sprzedaży i od wprowadzenia energii do sieci....
PV |
@Jan trudno zrozumieć o co miało chodzić w Twojej wypowiedzi...
coming-prosument |
ale to mozna bedzie odliczyc vat od instalacji?
Zenek |
W związku z nowelizacją ustawy czy ktoś się interesował odnośnie czy każdy projekt mikroinstalacji ma być uzgodniony z rzeczoznawcą od zabezpieczeń przeciwpożarowych a potem zgłoszony do powiatowej straży pożarnej z info że taka instalacja została wybudowana? Co za tym idzie wykonanie projektu budowlanego przez projektanta z uprawnieniami budowlanymi.
Ted |
@PV- to oczywiste, że chodzi o nowy podatek, do którego ,,podstawy" wchodzi wartość energii wytworzonej przez Prosumentów o ile poważną się wprowadzać tę energię do sieci
alladyn-solar-batt |
Do coming-prosument: teoretycznie tak - niemniej nawet sami ,,tfurcy" tego czegoś nie wiedzą jak ma być - zatem za moment jakaś służalcza ,,izba skarbowa" zinterpretuje stan jako ,,trzeba płacić"....
prosument |
a może by tak sprawę VAT potraktować jak powinna być traktowana - 1) prosument oddaje do sieci prąc nie pobierając od odbiorcy wynagrodzenia czyli do zapłacenia 0zł * 23% VAT = 0zł - 2) pobrana z sieci energia ponad 80% tego co wprowadzone do sieci dostarczana jest z podatkiem VAT, czyli w tym momencie staje się mamy podstawę do odliczenia różnicy w wartości podatku i cyklicznie po każdym okresie rozliczeniowym zgłaszamy się do US o zwrot nadpłaconego podatku - wiem, że problematyczne staje się to jeśli prosument nie pracuje, bo prowadząc działalność automatycznie naraża się na konieczność dokonywania wpłat do ZUS, a wpłaconych tam pieniędzy już nigdy nie zobaczy
sol |
Moim zdaniem PIS wykonał o jeden drybling za dużo. Chyba, że ASB ma rację i to tylko przygrywka. Ale raczej PIS poczeka jeszcze ze 3 lata i odpowiednio "zinterpretuje" ustawę poprzez urzędy skarbowe i MF tak, żeby VAT pobierać. Z drugiej strony to PIS może nie zależeć tak bardzo na podatku VAT, bo z wpływów ze sprzedaży energii ma dużo więcej pieniędzy. A taki zapis skutecznie odstraszy potencjalnych prosumentów, bo wygląda to wszystko jak w czeskim filmie i nikt nic nie wie (oprócz naczelnika US, ten już wie jak ściągnąć VAT), a wiadomo, że każdy chce uniknąć biurokracji i udowadniać, że nie jest wielbłądem. To co wyprawia PIS jest sabotażem interesów naszego państwa, ale kto tam się tym przejmuje. Prezes Orlenu żąda podwyżki 100% i to jest brutalna rzeczywistość.
Agat |
Chyba wyłączę na tydzień moją instalację, jak będą największe upały i BigE będzie piszczeć.
prosument |
@ Agat | 2018-07-17 17:11:26 -- żałuję, ale w tym roku pewnie BE nie padnie na pysk, bo wilgoci aż nadto
Janek |
Powiem.szczerze więcej dowiedziałem się od osób z forum niz z tego tekstu. Niech redakcja postara się lepiej prościej tłumaczyć prosumentom przyszłym i dotychczasowym o co chodzi a nie pisać suche informacje
FIT |
FIT FIT
pablobxl |
szkoda,że dla prosumentów nikt tego nie przetlumaczył na ludzki język. + podatek VAT. Rodacy dymają nas polacy. To jest naprawdę dobra zmiana.Bravo pis....
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