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

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

Number 9, September 2025  »  Sustainability and nonfinancial reporting

Elena Stănciulescu, PhD
Bucharest

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.
Classification JEL: O13, H81, M41, M49, K32, K34, Q40, Q48, Q49 | Pages: 43-53

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