Cost-efficiency, availability of allowances and funding and environmental considerations, all give homeowners an increasing motivation to install their own solar panels. However, no go-ahead decision should be made before taxes are taken into account as well.

Renewables are gaining in popularity also among individual consumers, who in these contexts are called prosumers. However, when installing panels on his roof, the average Joe should not forget about taxes.

Under the Renewable Energy Sources Act, a prosumer, meaning a person generating electricity for their own needs (usually in photovoltaic installations), will export any excess electricity to the grid. However, this is not a for-profit activity for the prosumer and he is not paid for the excess volumes so exported. Rather, these excess volumes are settled by way of exchange.

The full text of the article by our tax advisor, Andrzej Jagiełło, is available in the online version of Rzeczpospolita, the Dobra Firma weekly, and here.