The applicant for this interpretation is a natural person (without an economic activity and not an active VAT taxable person, he does not have a concession to produce electricity). He made an investment in installing an electricity generating installation from solar rays. The installation was connected to the power grid on the basis of a contract with the power plant.
According to the personal interpretation of the Director of the Tax Chamber in Katowice on 11 January 2017 The signature. 2461-IBPP4.4513.398.2016.1.PZ electricity produced in a domestic solar power plant does not require the payment of excise duty in terms of both its consumption and the sale of surplus to professional operators licensed to distribute electricity.
The applicant intends to use the energy produced and the surplus sell to a contractor licensed to distribute electricity.
According to Article 9(1) Excise duty laws (Journal of Laws of 2009, item 11), In the case of electricity, excise duties are taxed, inter alia.
- - the sale of electricity to the final purchaser in the territory of the country,
- - electricity consumption by the concession holder for its production or distribution,
The Director of the Tax Chamber pointed out that a professional electricity trader could not be considered as a final buyer, therefore the sale of surplus energy to a professional counterparty is not subject to excise duty.
The consumption of solar energy produced is exempt from excise duty on the basis of section 5 Regulation of the Minister of Finance of 8 February 2013 on excise duty exemptions (Journal of Laws of 2013, item 212) if the total power of generators from which electricity is produced does not exceed 1 MW (like household installations usually do not exceed this limit).
Mounting solar generators, e.g. on the roof of a single-family house, is an investment that can return after several years. The construction of tax exemptions in this area makes it possible to obtain, in addition to free electricity, an additional source of income which does not entail the obligation to pay excise duty.