The Supreme Administrative Court has ruled in a ruling that the supply and debiting of electricity and / or water according to actual consumption shall be considered independent of the housing leases and constitute taxable supplies.
See also the Swedish Tax Agency’s legal comment HFD, case no. 1595-19 – A landlord’s and tenant-owner association’s supply of electricity and water, respectively .
A landlord can also provide electricity for charging vehicles. Electricity for charging a vehicle can, as a general rule, not be considered a minor part of a rental of a property, premises or apartment. It is therefore normally a separate taxable transaction that is separate from the letting of the property, regardless of whether the landlord charges his tenants especially based on individual and actual consumption of electricity or with e.g. a lump sum.
In some cases, however, the sale of electricity for charging vehicles in connection with the provision of a parking space may also be subordinate to the lease of the property. This applies if all the following conditions are met:
- The landlord provides such a parking space with close connection to the premises or home that is subordinate to the property rental.
- The possibility of charging (charging post or charging box) is within the same property complex or otherwise in close proximity to the home or premises.
- The possibility of charging vehicles is provided to the same tenant as the landlord leases the parking space to.
- The landlord does not charge for the electricity based on individual and actual consumption.
Source: skatteverket.se
