New opinion of Ministry of finance regarding electricity bills

In accordance with the opinion of the Ministry of Finance no. 413-00-277 / 2017-04 issued on 27.5.2019, if the electricity bill is in the name of one VAT payer and the electricity is used by another VAT payer, in that case VAT calculated and reported in the electricity bill cannot be reported as input VAT by the VAT payer in whose name the bill is due to the fact that it does not use electricity for performing its activities in the industry within which it is operating with the right to deduct input VAT; nor by the VAT payer – the user of electricity, because the bill of VAT payer – previous participant in the transport (electricity supplier) is not issued in the name of this VAT payer.