Sales tax treatment of the tenant electricity surcharge

The tenant electricity surcharge for solar system operators is a true subsidy that is not subject to sales tax.

If the operator of a solar system with an output of up to 100 kW supplies the electricity directly to certain end consumers without passing it through a grid, the Renewable Energy Sources Act provides for the payment of a tenant electricity surcharge by the grid operator. In a decree, the Ministry of Finance of Mecklenburg-Western Pomerania has commented on the VAT treatment of this surcharge and stated that the payment is a genuine subsidy that is not subject to VAT. The aim of the tenant electricity surcharge is to promote the direct marketing of renewable energies.