VAT Treatment of Transfers of Wind Turbines and Project Documentation Before Commissioning

• The transfer of a wind turbine not yet in operation is considered a single supply: delivery of machinery.
• The transaction may include the wind turbine, building structure, land use agreement, and project documentation, all seen as interdependent parts with one economic purpose.
• A unit price must be charged for all parts, or the customer cannot opt out of any part for a reduced price.
• The main value for the customer is the ability to produce electricity, making the machinery the decisive component.
• The same assessment applies whether only the wind turbine is transferred or if land use agreements and project documentation are included.

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.

---

---