Briefly about the taxation of the “green” tariff

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1 бал2 бали3 бали4 бали5 балів6 балів7 балів8 балів9 балів10 балів (1 голос(-ів), середній бал: 10.00 з 10)

If we talk about the levers of influence and stimulate the development of alternative energy, the “green” tariff is undoubtedly one of the most powerful. SES is the most popular on the territory of our country.

According to estimates, published by the Cabinet of Ministers of Ukraine, there are about three thousand domestic SES. Of these, two thousand stations were puting into operation during the past year.

Solar stations connected in 2017-2019 have a “green” tariff of 18 euro cents. This tariff applies exclusively to SES, whose capacity does not exceed 30 kilowatts.

Tariff directly depends on when the station was connected. NKREKP offers the following rates for the “green” tariff for domestic SES (the value is indicate without VAT):

– for those connected in the period from 01.04.13 to 31.12.14. – 876 UAH 85 kopecks per kilowatt-hour;

– from 01.01.15 to 30.06.15 – 788 UAH 64 kopecks;

– for commissioned from 01.07.15 to 31.12.15 – 489 UAH 77 kopecks;

– from 01.01.16 to 31.12.16 – 464 hryvnia 76 kopecks per kilowatt-hour;

– from 01.01.17 to 31.12.19 – 442 UAH 37 kopecks;

– from 01.01.20 to 31.12.24 – 397 UAH 61 kopecks;

– from 01.01.25 to 31.12.29 – 354 hryvnia 16 kopecks.

Where is the payment to the owner of the home SES for the electricity supplied to the grid transferred?

Every three months the “green” tariff is undergoing changes. This is directly relate to the euro. Electricity is pay by the energy supplier to pay for the generated solar power station. In our country, it is oblenergo.

From oblenergo, the property owner of the household even before signing up the station signs an agreement on the purchase and sale of energy. The fee for the kilowatts supplied to the general network is transfer to the personal account of the owner of the SES. The owner in this case selects the bank, and the account number is prescribe in the contract.

What amount is pay to the owner of the solar station?

The taxation of the “green” tariff involves the following fees:

– tax on income of individuals – 18 percent;

– military charge – 1, 5 percent.

In total, payment of taxes on the “green” tariff is 19.5 percent.

The payment of the tax does not fall on the shoulders of the owner of the solar station.

The energy supplier (in our case oblenergo) acts as a tax agent. That is, on the personal account of the owner of the household, which generates and sells electricity, the amount is already calculate with the deduction of the above tax.

Count everything in practice. Let us say you own a station with a capacity of 10 kilowatts. During the year, such a SES is capable of producing 11,000 kilowatt-hours of energy. A year the household used for personal needs 3 thousand kilowatt-hours.

The “green” tariff comes into play when it comes to excess energy generated. In our case, the surplus is 8,000 kilowatt-hours. We multiply this amount by 18 euro cents and get a total of 1440 euros of income for the year.

The taxation of the “green” tariff will reduce this amount by 19.5 percent. As a result, the owner of the solar station for the year at his own expense will receive 1159 euros and 2 euro cents. The accrued fee is convert into UAH and in this form is transfer to the bank account.

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