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Regulatory informationEnergy efficiency policies (EE)

Energy efficiency measure (Reduced VAT)

Abbreviated form of legal source(s)

● Min. Decree 423/2015

Description of support scheme

Min. Decree 423/2015 foresees that all energy efficiency interventions in buildings are subject to a reduced VAT.

Amount

Instead of 19% VAT, a 5% is applied (Min. Decree 423/2015).

Addressees

Building owners that carry out renovation works minimum 3 years after the building’s construction (Min. Decree 423/2015).

Procedure

The cost of work and the cost of materials is calculated separately. If the cost of materials is less than 50% of the total cost, then the reduced VAT is applied in both categories. If not, then the reduced VAT is applied only to the cost of work (Min. Decree 423/2015).

Competent authority

● MinFin

Sectors

Buildings

Relevant

Energy production
Transport
Industry
Public sector