Definition for Good in compliance with VAT Act.: Art. 5: Good within the meaning of this law shall be any chattel or immovable property, including electric power, gas, water, thermal or refrigeratory energy and others similar, as well as the standard software;

Additional provisions of the VAT Act – point 27 “Trader of natural gas, electricity, heat and cooling energy” shall be tax liable person, whose economic activity is connected with the purchase of natural gas, electricity, heat and cooling energy and subsequent sale of these goods and whose own consumption of those products is negligible

In compliance with art.13, para 5: It shall not be inter-community acquisition: the acquisition of gas through a natural gas system placed on the territory of the European Union or through a network connected to such system, the delivery of electrical energy or of heating or cooling energy through heating or cooling networks;

Regarding the place of transaction in this case art. 19 says: The place of performance regarding delivery of gas through a natural gas system placed on the territory of the European Union or through a network connected to such system, the delivery of electrical energy or of heating or cooling energy through heating or cooling networks, shall be:

1. the place, where the seat of business or the permanent site of the recipient of the delivered goods is situated, and when there is not such seat or site –the permanent address or the custom residence of the recipient – trader of natural gas, of electrical energy or of heating or cooling energy;

2. the place where the good is being effectively consumed –when the recipient is a person, different from the person under item 1;

3. the place, where the seat of business or the permanent site of delivery of the goods of the recipient under item 2 is situated, and when there is not such seat or site – the permanent address or the custom residence of the recipient under item 2 –if the entire gas quantity, electrical energy or heating or cooling energy or part of it are not effectively used by the recipient and have become subject of a subsequent delivery.

Regarding the Person – tax payer at carrying out leviable deliveries art. 82, para 2, point 1 says: If the provider is a tax liable person not residing on the territory of the country and the delivery has place of performance on the territory of the country and is taxable, the tax shall be exigible from the recipient under the delivery at: delivery of natural gas through a natural gas system situated within the territory of the European Union or any network connected to such a system, the delivery of electricity, or the delivery of heat or cooling energy through heating or cooling networks – in case the recipient is a person, registered under this law;