SRN states initially that it is a question of a chain transaction, i.e. that the electricity must be considered transferred in two stages – first from the operator to the Applicant and then from the Applicant to the customer. The applicant therefore sells a product.
Furthermore, according to SRN, it is a composite provision where electricity is the main part that the customer requests. This is because the service is not something that the customer can be considered to have requested separately, but only a means to be able to charge the car.
SRN’s conclusion is thus that the Applicant is selling a composite provision of a product.
Source: svalner.se
Latest Posts in "Sweden"
- Sweden Launches Review of E-Invoicing and Digital VAT Reporting Under EU ViDA Rules
- Sweden to Replace IDEP.web with New Intrastat Data Collection Platform in 2026
- Swedish Tax Court Clarifies VAT on Leased Mobile Housing Modules Used as Temporary Residences
- Swedish Tax Court: Input VAT Deduction Allowed for Garage Separate from Permanent Residence
- VAT on Transfer of Wind Turbine Project Documentation: New Tax Agency Position 2026
