Swedish Tax Authority: Successive Settlements for Electricity Deliveries Under VAT Directive

• Updated page from 2025-09-23 regarding position on electricity deliveries that give rise to successive settlements or payments
• When goods deliveries are settled or paid successively, the taxable event occurs at the end of the period to which the settlement or payment relates according to VAT directive article 64.1
• The Tax Agency considers that the article on successive settlements and payments can be applied with direct effect, meaning taxable persons who want to apply the provision may do so
• The provision does not apply to delivery of goods under installment purchase agreements or rental agreements where ownership normally transfers when the final payment is made
• For electricity deliveries, if a producer applies article 64.1 with direct effect, the taxable event occurs for all electricity deliveries at the end of the settlement or payment period, even during intervals with negative prices

Source: www4.skatteverket.se

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.

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