Invoicing of illegally consumed electricity by the network operator to power thieves with or without VAT?
This case concerns the VAT consequences of ‘electricity theft’. Indeed, the referring court doubts whether the illegal electricity consumer is liable for VAT on the electricity consumed. It concerns illegal purchases of electricity for personal use at the home address, which the network operator had tracked down and subsequently invoiced to the ‘electricity thief’. The fundamental question is whether an unlawful consumer (like a lawful consumer) is liable for VAT on the relevant quantity of electricity consumed or whether he can ‘save’ the VAT.
Source BTW jurisprudentie
See also ECJ C-677/21 (Fluvius Antwerpen) – AG Opinion – Unlawful use of energy a supply of goods
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