Auf ein Watt Blog: Welche Folgen hat das Ende der fiktiven Hin- und Rücklieferung dezentral verbrauchten Stroms?
Seit dem 31. März 2025 hat die Finanzverwaltung ihre Rechtsauffassung zur fiktiven Hin- und Rücklieferung von dezentral verbrauchtem Strom geändert. Ein neues BMF-Schreiben passt den Umsatzsteueranwendungserlass an und schafft Klarheit.
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