Webinar: “Working Models for Electricity Producers and ESS. VAT and Excise Tax”

Altelaw & Sempra and the Business Club will hold a webinar on April 7, 2026: “Working Models for Electricity Producers and ESS. VAT and Excise Tax.”

Program:

Block I. Renewable Energy Sources (RES). Cogeneration Units.

• Specifics of operating in the market. New provisions regarding PSO (Public Service Obligations).
• Tax implications and risks for: RES, as well as qualified and non-qualified cogeneration.

Block II. Energy Storage Systems (ESS).

• Novelties in ESS grid connection.
• Specifics of ESS taxation across different market segments.
• The “Third-party consumer” model for ESS. As an approach to mitigating the risk of double taxation.

Block III. VAT in the sphere of electricity production, supply, and consumption.

• Renewable Energy Sources (RES).
• Market structure and VAT. Taxpayers in the value chain (Producer, Trader, Supplier, Active Consumer).
• VAT for RES producers. Tax credit during construction and modernization.
• VAT for an active consumer.
• Tax base and risks.
• Typical situations of additional VAT assessments during tax audits.

Block IV. Excise Tax.

• General rules. Electricity as an excisable good. Object of taxation — sales transactions. Own consumption — is it an object of taxation?
• Tax audit and inspection practices regarding excise tax.

Speakers:

Olha Savchenko, Senior Partner at Altelaw & Sempra with over 14 years of experience in energy law, Head of the Energy Law Committee at the Ukrainian Wind Energy Association (UWEA).

Tetiana Potopalska, expert analyst on taxation (excise tax, VAT, corporate income tax), member of the Expert Council at the Ministry of Finance of Ukraine, and speaker at Business Club seminars.

Registration link: https://dku.in.ua/Sun