In cooperation with SFÉRA, a.s., we cordially invite you to a professional seminar titled "Photovoltaics from the perspective of accounting and taxes", dedicated to the accounting and tax assessment of photovoltaic power plants, which will provide you with a comprehensive overview of current legislation and practical aspects in the field of taxes, accounting and VAT.
Program:
Income tax and accounting
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Inclusion of photovoltaics in assets (tangible vs. intangible)
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Amortisation: straight-line, accelerated
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Taxation of income from the sale of electricity
VAT
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Obligation to issue invoices for the sale of electricity
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Place of electricity supplying and its impact on the VAT treatment of supplying
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Deduction of VAT on the construction of a photovoltaic installation
Excise duty on electricity
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Tax exemption on photovoltaics with power consumption not greater than 50 kW vs transitional provision for photovoltaics until 31.12.2024
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Registration process for excise duty and local enquiry
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Taxation of the purchase, consumption and sale of electricity
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Reporting obligations, filing of returns and customs controls
Accounting perspective on a photovoltaic power plant (acquisition of the power plant by purchase, acquisition
lease, subsidy for the power plant, sales and consumption of electricity)
Discussion
The webinar is suitable for accountants, tax advisors, entrepreneurs in the field of RES, representatives of municipalities and energy experts.
Schedule:
08:00 - 09:00 registration
09:00 - 10:30 lecture
10:30 - 10:45 break
10:45 - 11:45 lecture
11:45 - 12:45 lunch
12:45 - 2:00 lecture
Registration fee: In-person € 80 / Online € 70
Language: Slovak
Location: Twin City A, Karadžičova 2, 811 08 Bratislava
Registration: For a valid registration, you need to fill in the application form at the link provided and follow the terms and conditions https://seminare.sfera.sk/en/seminars/photovoltaics-from-pohladu-uctovnictva-a-dani/
We look forward to seeing you!
