Změny ve zdanění bioplynu

The amendment to the Energy Act (commonly referred to as OZE III) has resulted in changes to the taxation of biogas effective from August 1, 2025. A portion of biogas that is converted into heat within the framework of combined heat and power (CHP) generation is now exempt from gas tax.

This change primarily addresses previous ambiguities and disputes with the Customs Administration regarding the taxation of the portion of biogas that was not utilized for electricity generation in generators with a minimum specified efficiency during combined heat and power production. According to the amended provision, the exemption applies to all biogas under the nomenclature code 2711 29, even if it was used for heat production or during emergency flaring (i.e., burned off at a flare).

The issue of biogas is also related to a recent ruling by the Court of Justice of the EU (C-207/23), which we informed you about HERE. The case dealt with the gratuitous provision of excess heat generated from cogeneration to another business for the purpose of drying wood and heating a field. While this is undoubtedly a commendable act from an environmental protection perspective, it is disadvantageous from a tax standpoint. The court confirmed that VAT must be paid on the gratuitous supply of heat.

We recommend that entities operating biogas plants (typically agricultural cooperatives, farms, food companies, energy companies, waste processors, and municipalities) review their current methods of applying gas tax and VAT to potentially reduce their tax and administrative burden.

Authors:

Ivana Krylová

Lucie Vrabcová