Accelerating the Use of Renewable Energy by Households. Investment 4 — Voucher Grant Scheme. Legal, Fiscal, and Accounting Issues

Elena Stănciulescu
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Elena Stănciulescu: Bucharest

CECCAR Business Review, 2025, vol. 2025, issue 9, 43-53

Abstract: In order to comply with accounting, tax, and legal regulations, we considered it necessary to present the national and European strategic framework for the energy transition, including the Romanian Energy Strategy 2025–2035 and the National Recovery and Resilience Plan (NRRP). We also detailed the REPowerEU Voucher Grant Scheme, highlighting the support mechanisms for households and the implementation of projects to reduce energy poverty and increase energy efficiency. Finally, we analyzed the application procedures, VAT and accounting treatment, and settlement flows, to ensure transparency, compliance, and efficient use of European funds.

Keywords: Romania’s Energy Strategy; NRRP; voucher; transfer request; VAT; grant (search for similar items in EconPapers)
JEL-codes: H81 K32 K34 M41 M49 O13 Q40 Q48 Q49 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:2025:y:2025:i:9:p:43-53

DOI: 10.37945/cbr.2025.09.05

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