FAQs
New developments in the Territorial Register
Taxpayers
According to Article 96 of the Law on Excise Duties, an electricity production facility is a taxpayer if it consumes the electricity generated by it or if it supplies it to a consumer.To carry out any of these acts, it needs to register as a “taxpayer” in the Territorial Register.
However, an electricity production facility that merely supplies the electricity generated by it to a person or entity other than the consumer is therefore neither a taxpayer nor obliged to register as a “taxpayer” in the Territorial Register.