Invoicing & GST
There are two common GST concerns when (a) invoicing Green Energy Trading and (b) an installer is invoicing the system owner.
- Certificates assigned to Green Energy Trading might be eligible for GST subject to system ownership.
- At the time of the installation the right to create certificates generally lies with the owner of the property/unit, not the installer or supplier.
- If a point of sale discount has been given by the installer/supplier, they are acting as the facilitator of the transaction between Green Energy Trading and the system owner only. In this case, the deal is between Green Energy Trading and the owner of the system.
A general guide for GST is that if the system owner is registered for GST then GST is applied to the invoice for the certificates.
For more information for installers/suppliers regarding the correct way to account for GST on the sale and/or installation of a renewable energy system, please read the following information provided by the ATO here.