What VAT rate applies to pass-through electricity?

There is no fixed VAT percentage for pass-through electricity: it depends on the country where your property is located, how that country fiscally classifies energy within a rental service, and sometimes on whether you specify electricity separately on the invoice or include it in the room price. Whether a guest buys credit in advance or pays afterwards based on consumption can also affect the moment at which VAT becomes due. Therefore, ask this specifically from your accountant or tax adviser, not from the installer or booking platform, and do so before you start invoicing.