{"id":14016,"date":"2025-04-23T11:35:30","date_gmt":"2025-04-23T08:35:30","guid":{"rendered":"https:\/\/cabot-tp.ro\/?p=14016"},"modified":"2025-04-23T11:36:53","modified_gmt":"2025-04-23T08:36:53","slug":"application-of-the-reduced-vat-rate-for-storage-batteries-in-photovoltaic-systems-new-clarifications-from-anaf","status":"publish","type":"post","link":"https:\/\/cabot-tp.ro\/en\/application-of-the-reduced-vat-rate-for-storage-batteries-in-photovoltaic-systems-new-clarifications-from-anaf\/","title":{"rendered":"Application of the reduced VAT rate for storage batteries in photovoltaic systems \u2013 new clarifications from ANAF"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=&#8221;3\/4&#8243;][vc_custom_heading source=&#8221;post_title&#8221; font_container=&#8221;tag:h2|text_align:left|color:%23111111&#8243; use_theme_fonts=&#8221;yes&#8221; css=&#8221;&#8221; el_class=&#8221;no_stripe&#8221; subtitle=&#8221;23 April 2025&#8243;][vc_column_text]\t\t<div class=\"wpulike wpulike-heart \" ><div class=\"wp_ulike_general_class wp_ulike_is_restricted\"><button type=\"button\"\n\t\t\t\t\taria-label=\"Like Button\"\n\t\t\t\t\tdata-ulike-id=\"14016\"\n\t\t\t\t\tdata-ulike-nonce=\"b267be1262\"\n\t\t\t\t\tdata-ulike-type=\"post\"\n\t\t\t\t\tdata-ulike-template=\"wpulike-heart\"\n\t\t\t\t\tdata-ulike-display-likers=\"\"\n\t\t\t\t\tdata-ulike-likers-style=\"popover\"\n\t\t\t\t\tclass=\"wp_ulike_btn wp_ulike_put_image wp_post_btn_14016\"><\/button><span class=\"count-box wp_ulike_counter_up\" data-ulike-counter-value=\"0\"><\/span>\t\t\t<\/div><\/div>\n\t[\/vc_column_text][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221;][stm_spacing lg_spacing=&#8221;30&#8243; md_spacing=&#8221;30&#8243; sm_spacing=&#8221;30&#8243; xs_spacing=&#8221;30&#8243;][vc_column_text css=&#8221;.vc_custom_1745397324391{margin-bottom: 20px !important;}&#8221;]In the context of the energy transition and the encouragement of using renewable energy sources, the National Agency for Fiscal Administration (ANAF) has issued clarifications regarding the application of the reduced VAT rate for storage batteries used in photovoltaic systems. The new guidelines set the conditions under which this tax benefit can be applied and provide additional direction for taxpayers.<\/p>\n<p><strong>What does the legislation say?<\/strong><\/p>\n<p>According to the Fiscal Code (art. 291 para. (2) letters n and o), the reduced VAT rate of 9% applies to:<\/p>\n<p style=\"padding-left: 40px;\">\u2022 Photovoltaic panels and installation kits purchased together with them;<\/p>\n<p style=\"padding-left: 40px;\">\u2022 Components purchased separately, if they are intended for residential housing or public administration buildings.<\/p>\n<p>However, when it comes to energy storage batteries, the application of this rate depends on the type of photovoltaic system in which they are used.<\/p>\n<p><strong>How is VAT applied to storage batteries?<\/strong><\/p>\n<p>The reduced rate of 9% applies only to:<br \/>\n\u2705 Batteries purchased as part of a complete kit for off-grid photovoltaic systems (not connected to the grid);<br \/>\n\u2705 Batteries bought separately, but intended exclusively for use in off-grid systems.<\/p>\n<p>The standard VAT rate of 19% applies to:<br \/>\n\u274c Batteries intended for on-grid systems (connected to the grid);<br \/>\n\u274c Batteries used in hybrid systems (which store surplus energy but are connected to the grid);<br \/>\n\u274c Batteries purchased separately, without a clear link to an off-grid photovoltaic system.<\/p>\n<p>If you intend to purchase a storage battery for a photovoltaic system, it is essential to check which category it falls under in order to benefit from the reduced VAT rate. In the case of off-grid systems, the tax advantage is clear, but for on-grid and hybrid systems, VAT remains at the standard rate of 19%.<\/p>\n<p>This clarification helps both prosumers and renewable energy companies better understand the applicable tax regime for photovoltaic equipment and make informed decisions.<\/p>\n<p>The new ANAF guidelines represent an important step in clarifying the tax regime for storage batteries used in photovoltaic systems. Taxpayers interested in this benefit must carefully analyze the imposed conditions and ensure that their documentation complies with the requirements of the tax authorities.[\/vc_column_text][stm_spacing lg_spacing=&#8221;40&#8243; md_spacing=&#8221;40&#8243; sm_spacing=&#8221;30&#8243; xs_spacing=&#8221;20&#8243;][stm_info_box style=&#8221;style_5&#8243; css=&#8221;.vc_custom_1734468898361{padding-bottom: 90px !important;}&#8221;]<a href=\"https:\/\/cabot-tp.ro\/en\/membri\/laura-birleanu\/\"><img decoding=\"async\" class=\"alignleft wp-image-9282 size-thumbnail\" src=\"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2023\/11\/laura-birleanu-cropped-1-150x150.jpg\" alt=\"\" width=\"150\" height=\"150\" \/><\/a><\/p>\n<h4><a href=\"https:\/\/cabot-tp.ro\/en\/membri\/laura-birleanu\/\">Laura B\u00eerleanu<\/a><\/h4>\n<p>Transfer Pricing Consultant[\/stm_info_box][stm_post_tags][stm_spacing lg_spacing=&#8221;80&#8243; md_spacing=&#8221;80&#8243; sm_spacing=&#8221;30&#8243; 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using renewable energy sources, the National Agency for Fiscal Administration (ANAF) has issued clarifications regarding the application of the reduced VAT rate for storage batteries used in photovoltaic systems. <\/p>\n","protected":false},"author":4,"featured_media":14014,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[343],"tags":[340,520,947,946],"class_list":["post-14016","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-editorial-en","tag-cabot-transfer-pricing-en","tag-laura-birleanu-en","tag-reduced-vat-rate","tag-storage-batteries-in-photovoltaic-systems"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Application of the reduced VAT rate for storage batteries in photovoltaic systems \u2013 new clarifications from ANAF - Cabot Transfer 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