What regulations apply to the supply of electricity, gas, water, cooling and heating as well as wastewater disposal?

Such supplies are only deemed to have been made at the end of the respective meter reading period. If the meter reading period ends between 01.07. and 31.12.2020, the supplies of the entire meter reading period are generally subject to the tax rates of 16% or 5%. If, on the other hand, the meter reading period ends after 31.12.2020, all supplies made during the meter reading period are generally subject to the tax rates of 19% or 7%. However, in this case, the supplies made in the period from 01.07. to 31.12.2020 may be taxed at the rates of 16% or 5% if these supplies are invoiced separately (margin note 35).

The above provisions also apply to the supply of electricity by operators of photovoltaic systems to energy supply companies.

Die genannten Rz. beziehen sich auf das BMF-Schreiben vom 30.06.2020 a.a.O.

BMF-Schreiben vom 30.06.2020 zur befristeten Absenkung des allgemeinen und ermäßigten Umsatzsteuersatzes zum 1. Juli 2020, BStBl I 2020, 584

BMF-Schreiben vom 02.07.2020 zur befristeten Anwendung des ermäßigten Umsatzsteuersatzes für Restaurations- und Verpflegungsdienstleistungen zum 1. Juli 2020, BStBl I 2020, 610

Merkblatt zur Umsatzbesteuerung in der Bauwirtschaft, BStBl I 2009, 1292