Europees Hof: particulier mag btw zonnepanelen aftrekken

AMSTERDAM – Het Europese Hof van Justitie heeft geoordeeld dat particulieren die met zonnepanelen stroom terugleveren aan het energienet de btw van de aanschafprijs kunnen terugvragen.

Zonnepanelen op de daken van Engelse huizenHet hof kwalificeert het terugleveren aan het net als een economische activiteit, zo blijkt uit het oordeel.

Door de uitspraak kunnen particulieren in Europa mogelijk honderden euro’s terugvragen van de aanschaf van zonnepanelen.

Particulieren hoeven waarschijnlijk geen btw te betalen over de geleverde stroom omdat het totale jaarbedrag in het extreme geval niet boven de enkele honderden euro’s uit zal komen.

In dat geval vallen de particulieren onder de kleine-ondernemersregeling. Die schrijft voor dat de te betalen btw mogelijk vervalt als een ondernemer per jaar minder dan 1883 euro aan btw moet betalen

Onduidelijkheid

Door de uitspraak is ook veel onduidelijkheid ontstaan. Het is bijvoorbeeld niet duidelijk of particulieren die in het verleden zonnepanelen hebben aangeschaft ook btw mogen aftrekken.

Fiscaal en juridisch dienstverlener Loyens & Loeff denkt van wel. Het kantoor volgde de zaak van het hof op de voet. “Naar onze mening zijn hiervoor argumenten aan te dragen. Het verdient in ieder geval aanbeveling om het verzoek om teruggaaf zo snel mogelijk te doen.”

Praktische regeling

Daar zou dan wel bijkomen dat deze mensen ook btw moeten betalen over de geleverde stroom van de afgelopen jaren. Loyens & Loeff beaamt deze onzekerheid. Volgens de dienstverlener kan het ook zijn dat de belastingdienst in dat geval een praktische regeling treft met de particulieren.

De zaak kwam aan het rollen door de Oostenrijker Thomas Fuchs die in 2005 de btw op de aanschafprijs van zonnepanelen wilde terugvragen van de Oostenrijkse belastingdienst.

 

Die weigerde waarop de paneeleigenaar de stap naar de Oostenrijkse rechtbank zette. Die vroeg op zijn beurt het Europese Hof van Justitie om een uitspraak.

BTW-ondernemer

Het hof oordeelde specifiek dat een particulier zonder een opslagsysteem in aanmerking komt als btw-ondernemer. Verder moet het terugleveren aan het net duurzaam zijn, wat inhoudt dat een particulier voor enkele jaren moet terugleveren. 

Het maakt voor het hof verder niet uit dat particulieren zelf meer stroom verbruiken dan terugleveren. 

Lees hier de uitspraak van het hof

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63 gedachten over “Europees Hof: particulier mag btw zonnepanelen aftrekken

  • 5 oktober 2018 om 14:25
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    Goedemiddag,
    Ik las uw artikel met interrese, en heb daarbij een vraag. Het europese hof heeft het terugleveren van energie als economische activiteit aangemerkt, dus met het btw nummer in de hand ben ik in feite een klein energiebedrijf. Hiervoor heb ik btw-aangiften gedaan en vrijstelling gevraagd, net als waarschijnlijk honderden anderen.
    Nu wil de regering de terugleveringssubsidie in het leven roepen ter vervanging van de salderingsregeling. Echter vraag ik mij af of de overheid bedrijven verschillend mag behandelen, immers de grote energiebedrijven leveren ook aan het netwerk, net als ik met mijn kleine energiecentrale (8 zonnepanelen). En gezien de uitspraak van het hof ben ik volgens mij vanaf het moment dat de panelen energie leveren aan het netwerk geen particulier meer betreffende elektrische energie. Ik heb geen inzicht in hoe het geregeld is voor grotere energiebedrijven, maar dit zou in zekere zin op de zelfde manier berekend moeten worden is mijn mening. Weet u hoe dit juridisch in elkaar steekt? of waar deze vraag beantwoord kan worden?

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