- Transfer of wind turbines not yet in operation is considered a single supply of machinery and is subject to standard VAT.
- Transfer of operational wind turbines is considered a business transfer (if rights and obligations are also transferred) and is not treated as a supply of goods or services for VAT purposes.
- Transfer of project documentation for wind turbine construction is a single taxable supply of services, subject to standard VAT, and is not a business transfer.
- The new position replaces the 2014 guidance and reflects legal developments, changing the VAT assessment for project documentation and non-operational wind turbine transfers.
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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