Date: 2023-08-15
Dnr: 8-2495181
The statement “VAT and electricity certificate” dated May 26, 2003, dnr 4285-03/100 , shall no longer be applied.
The position statement has been developed to clarify the VAT consequences for trade in electricity certificates etc. The position statement has been partially repealed by a position statement in 2005 which was then replaced by another position statement “Trade in emission rights, electricity certificates and similar rights” dated 27 January 2010, dnr 131 934489-09 / 111 .
The part of the position from 2003 that has not been replaced refers to the VAT consequences for certificate-eligible producers’ ability to redeem allocated electricity certificates at the guaranteed price at the Energy Agency. Such redemption was possible up to and including 2008. The statement also clarifies that compensation for managing quota obligations cannot be seen as compensation for a financial service. Furthermore, it is made clear that the management of quota obligations must be seen as subordinate to the electricity supply, as customers do not request a service to manage quota obligations per se.
To the extent that what emerges from the position is still relevant, it can be seen as such information which is only a clarification. The information can therefore appear directly from the Legal Guidance. There is therefore no longer any reason to retain the position.
Source: skatteverket.se
