The law brings clarifications regarding the extension of the application of the reduced VAT quota to other supplies of goods and services, inter-alia the main changes we emphasize the following:

  • equipment, including heat pumps, will benefit from the application of the reduced rate;
  • the necessary components purchased separately;
  • the application of the reduced rate both for the delivery and/or installation of components for the repair and/or expansion of the systems and, nevertheless, the delivery of the respective systems as a component part of construction deliveries;
  • detailing certain phrases, respectively: “Installation kit”, “high efficiency”, etc.;
  • introducing an affidavit for the possibility of applying the reduced rate per chain.