The transfer of emission allowances in accordance with sec. 3 no. 2 of the Fuel Emissions Trading Act (BEHG) is subject to VAT. As from 01.01.2023, the recipient is liable for the VAT if he is a taxable person. The legislator has extended the scope of sec. 13b para. 2 no. 6 of the German VAT Act accordingly. In its letter dated 05.09.2023, the Federal Ministry of Finance published application rules for the treatment of these supplies.
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