After a review, the current Minister of Finance assessed the decision of her predecessor to waive VAT on gas and electricity supplies in November and December 2021 as unlawful (in breach of the Code of Tax Procedure and EU law) and cancelled the decision. What is relevant is the fact that the decision is cancelled as of the date of the entry into force of the decision in the review proceedings, i.e. with ex nunc effects, and not retroactively. As a result, claimed VAT exemption will not be questioned, so there is no need to file additional returns or issue corrective documents for this reason, and the purchasers cannot claim the tax deduction retrospectively. If you are interested, the full text of the review decision can be found in the Financial Bulletin 10/2022. 

Author: Richard Knobloch