Polish company with tax-exempt oil products faces excise complications after renting office/warehouse space with shared solar energy.
Tax-Exempt Status and Solar Installations
The company, a tax-exempt oil entity, operates excise-free products for specific purposes. It installed photovoltaic panels on its rooftop with a total capacity not exceeding 1 MW. Part of the generated electricity is used for its own production needs.
Billing Disparities Between Office and Warehouse Spaces
For rented office spaces, electricity costs are included in the rent amount, appearing as a single charge on invoices. For rented warehouse areas and storage yards, invoices list two separate items, with tenants paying for electricity based on their actual consumption.
