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Transfer of Energy Efficiency Certificate Rights: VAT Implications for Municipality and Business Entity

  • The municipality transferred the right to acquire and sell energy efficiency certificates to a business entity.
  • This transfer was considered a taxable supply of services subject to VAT.
  • The business entity performed all activities related to obtaining and selling the certificates on behalf of the municipality.
  • The municipality was required to issue a VAT invoice for this service.
  • The transfer of rights is not considered a supply of goods under the VAT Act.
  • The amount received by the municipality from the business entity is considered remuneration for the service provided.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


VAT news
VAT news