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Carbon dioxide cost sharing act - CO2KostAufG
The Carbon Dioxide Cost Allocation Act (CO2KostAufG) has come
into force in the Federal Republic of Germany since January 1, 2023.
The purpose of this law is to divide the carbon dioxide costs between
landlords and tenants according to their areas of responsibility and
ability to influence a building's carbon dioxide emissions.
For more detailed information on the Carbon Dioxide Cost
Allocation Act (CO2KostAufG), please refer to the corresponding
legal text!
According to the CO2KostAufG, fuel suppliers must provide the
following information in a generally understandable form on invoices
for the delivery of fuel or heat:
1. the fuel emissions from fuel or heat delivery in kilograms of
carbon dioxide,
2. the price component of the carbon dioxide costs resulting from
paragraph 2 for the respective time of delivery for the quantity of
fuel delivered or used to generate heat,
3. the calorific value-related emission factor of the fuel supplied or
used to generate heat, stated in kilograms of carbon dioxide per
kilowatt hour,
4. the energy content of the amount of fuel delivered or used to
generate heat in kilowatt hours and
5. a reference to the reimbursement claims regulated in § 6
paragraph 2 and § 8 paragraph 2.
To meet these requirements, the product definition in MultiFlow has
been expanded and a new form module “CO2KostAufG. Block”
added.
By default, the information required by CO2KostAufG is only issued
per product on invoices for private customers. They are only required
when supplying fuel used to generate heat.
The respective price component of the carbon dioxide costs stated on
the printout includes the sales tax specified in the respective product
definition.
ATTENTION: The product-dependent specifications for
calculating the information required by the CO2KostAufG are not part
of the tax data stored in the logbook, but are always calculated based
on the specifications stored in the associated product definition.
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