Click here to download a joint statement of the energy industry entitled "Keeping EU energy and emissions markets protected from VAT fraud beyond 2018" underlining the urgent need to confirm the extension of the derogation for a domestic reverse charge mechanism for electricity, gas and emission allowances in Art. 199a of the VAT Directive. Regarding Guarantees of Origin the energy industry claims to foster the harmonisation of VAT rules across Europe to avoid any divergence in interpretation in between Member States.
This statement is supported by Powernext.