Faced with the considerable challenges of energy security and climate change, the energy sector is facing the need to adapt to a dynamically changing reality. Our firm offers specialised tax advice specifically aimed at companies operating in this sector. As part of our services, we focus on ensuring that your company makes the most of the opportunities offered by the tax system. We advise on the use of tax incentives to invest in environmentally friendly solutions, improve energy efficiency and reduce greenhouse gas emissions. In this way, we not only help to ensure that your tax returns are correct, but also contribute to your ESG goals.
Why is it important?
We are convinced that tax advice for the energy sector is not only a way to optimise costs, but also a key element of a strategy that supports sustainable development and energy security. We invite you to work with us to jointly shape the future of the energy industry in a way that is responsible and responsive to the latest challenges.
How can we help you?
We offer you a full range of tax advice for entities in the energy industry (including RES): from standard tax reviews, to specialist opinions and advice on specific issues, to ongoing support in day-to-day tax matters:
Tax Reviews:
- Comprehensive reviews of tax settlements (including VAT, CIT, PCC, real estate tax), also taking into account the settlement of sectoral taxes (excise duty, tax on the extraction of certain minerals).
- Tax reviews of limited scope (selected taxes, preparation for VAT refund).
Tax opinions and advice on various energy-related issues:
- Tax implications of transactions in gas, energy and shipboard systems.
- Tax consequences of the implementation of electromobility projects, including CNG stations.
- Correct collection and recovery of withholding tax (WHT).
- Accounting for VAT purposes of clauses typical of fuel or energy supplies, e.g. “take or pay” clauses.
- Taxation or exemption from VAT of the sale of real estate with elements of transmission infrastructure.
- Tax consequences of the adopted methods of accounting for the sale of energy.
- Tax consequences of the chosen financing model for special purpose vehicles.
- Supply of wind turbine elements/photovoltaic power plant elements/power plants.
- Refurbishment and modernisation of infrastructure
- VPPAs
- Taxation of board members
- Employee benefits, accounting for car expenses.
Accounting for investments:
- Accounting for investments (cost segregation), also in the RES industry.
- Assistance in obtaining VAT refunds for investment companies.
Transaction consultancy:
- Due diligence reviews of special purpose companies
- Preparation of transactions for sale of special purpose vehicles or assets
Ongoing Advisory:
- Comprehensive ongoing tax advice (Tax Hotline): Providing tax advice on current issues, providing opinions on contracts, providing information on tax changes, etc.
Specialised tax trainings, including in a dedicated and closed format.
Feel free to contact us
Janina Fornalik
Partner | Tax adviser E: janina.fornalik@mddp.pl T: (+48) (22) 322 68 88
Marek Przybylski
Manager | Tax adviser | Attorney at Law E: marek.przybylski@mddp.pl T: (+48) 509 567 231