The Guidelines to solve the problems on the rooftop solar power projects

Vietnam Energy Magazine would like to introduce the full text of EVN guidelines:

1.For non - established organizations, operating under the Enterprise Law, selling electricity from the RSPPs to the EVN power grid, the Power Companies to make the same payment as for the enterprises

2. For the organizations using the state budget capital – the subjects to VAT enumeration and payment for electricity sales from RSPPs, The power company to propose the investor to contact the local tax authority to apply for the invoice as prescribed. In case the tax authority certifies that the investor is not subject to the issue invoice, the power company to make payment in accordance with the provision in Point b, Clause 1, Article 4 of the model power purchasing agreement (MPPA) for the RSPPs presented in Circular No. 05/2019/TT-BCT dated March 11, 2019 of the Ministry of Industry and Trade.

3. For the RSPPs of the investors as the enterprises:

According to the Document No. 1534/BTC-CST dated January 31, 2019 of the Ministry of Finance on preferential policies for the RSPPs with a capacity of no more than 50 kW, there are guidelines: "Enterprises paying VAT for RSPP selling electricity by the deduction method to issue invoice and enumerate output VAT payment stipulated in Article 11 of Circular No. 219/2013/TT-BTC. In case, the enterprises are subjects to applying the direct method on VAT, they shall enumerate and pay VAT prescribed for production activities in accordance with regulation at Point b, Clause 2, Article 13 of Circular No. 219/2013/TT-BTC".

Thus, in all cases, electricity payment records for investors as enterprises with the RSPPs need to have invoices of investors in accordance with the regulations. Therefore, the investors need to supplement the function of selling electricity from the RSPPs with the local state management agency.

4. Recording the indicators of meters and billing the electricity payment for the RSPPs of the investors at the end of 2017 and 2018, the power companies based on the set up indicators or load diagrams stored on the meter to define and calculate electricity payment for investors. In case, the set-up indicator and load diagram do not save in the meter, the power company agreed with the investor how to define the electricity output and payment for the RSPP of the investor.

5. In case the investor leases or lends the roof of the electricity using customer (the owner of the roof) to install RSPP (with a capacity of less than 01 MW) and sells its electricity through the meter of the roof owner who is buying electricity from EVN:

- The power company to request the investor to provide the copy contract for leasing or the paper for loaning the roof of the roof owner in which the roof owner agrees to allow the investor to directly sign the contract for selling electricity from RSPP for EVN through meter that roof owner is buying electricity from EVN.

- The power company to replace the one-way meter by a two-way meter and sign an additional contract to buy electricity from the RSPP to EVN's power grid (besides the existing contract of EVN selling electricity for roof owner).

6. In case similar to above, but electricity selling from RSPP  through a separate meter, independent to the meter through that the roof owner is buying from EVN:

- The power company to request the investor to provide a contract copy for leasing or loan paper for loaning the roof of the roof owner in which the owner of the roof agrees to allow the investor to directly sign the contract to sell electricity from the RSPP to EVN through a separate meter.

- The power company to install a new two-way meter and simultaneously sign with the investor a contract for selling electricity from EVN's grid to the RSPP and a contract to buy electricity from the RSPP to EVN's grid with.

7. Checking the technical parameters of the RSPP:

- Before signing the minutes to agree to buy electricity from the RSPP, the power company to check self-disconnect feature of the RSPP system when happening a power outage of the distribution grid to ensure no electricity reversing back up to the grid when performing maintenance of equipment on the grid.

-  During the operation of RSPP of the investor, the power companies are responsible for checking the technical items in Appendix 2 of the document No. 1532/EVN-KD dated March 27, 2019 of EVN if necessary and deal with situations in accordance with Article 52 of Circular 39/2015/TT-BCT and other amended and supplemented documents (if any).

- The Power Corporations to take advantage of available equipment and tools such as mobile equipment for testing meters (measuring current, voltage, harmonics), device for measuring grounding resistance ... and to have plans for supplementing it to carry out activities in inspecting and supervising the technical parameters in the process of purchasing electricity from the RSPPS.

8. Accounting of turnover and costs for the RSPPs in the headquarters of the subsidiaries  under the Power Corporation:

8.1. For the RSPPs funded by member companies (including the companies of dependent or independent accounting) under the Power Corporation as the investor and located in the area directly managed by investor: the electricity output from the RSPPs project is recorded as a self-produced electricity of the unit and the unit has the right to accounting in accordance with the regulations for self-produced electricity.

8.2 For the remaining RSPPs (not located in the area directly managed by the investor), it is to implement as follows:

a. For RSPPs managed by an accounting unit dependent to the Power Corporation (including project management units, electricity service companies ...) as investors and located in the electricity management area of power company and the other dependent accounting members of the Power Corporation: the electricity output from the RSPPs to the grid is recorded as the self-produced electricity of the Power Corporation. The investor to make accounting in accordance with the regulations for self-produced electricity.

b. For the RSPPs invested by the dependent to the Power Corporation accounting member unit (including project management boards, electricity service companies ...) and located in management area of the independent to Power Corporation accounting member companies (Single member companies Ltd, or Joint Stock companies):

- Investor to sign a power purchasing agreement (PPA) with this independent accounting company.  On the basis of the PPA, the power company to account turnover for solar electricity sales. The costs of electricity selling activities from the RSPP are gathered by the investor according to the actual generic costs.

- The electricity buyer to record the output and the costs of buying electricity from this project as the outside buying power.

c. For the RSPPs invested by the independent to Power Corporation accounting member units and located in management area of the other member company of Power Corporation:

- Investor to sign a contract to sell electricity with this power company. On the basis of the PPA, the power company to account turnover of selling solar electricity. The costs of selling solar electricity gathered by the power company according to the actual generic costs.

- The electricity buyer to record the output and the costs of buying electricity from this project as the outside buying power.

9. For the RSPPs put into commercial operation after June 30, 2019: the power companies to continue to sign PPA and record the power output bought from these projects but temporarily do not make electricity payment until getting the guideline of the state management agencies.

VietnamEnergy.vn