New position: No right of deduction according to ch. 7 Section 3 of the Act on tax on energy for biogas and biogasol that the taxpayer has sold to a retailer

New: 2023-06-07Deductions according to ch. 7 § 3 LSE assumes that the taxpayer has sold the biogas or biodiesel to someone who is not an aid recipient with the intention that the latter will consume the fuel for heating. A taxpayer may therefore not make a deduction according to ch. 7. § 3 LSE for tax on biogas or biodiesel that the taxpayer has sold to someone who in turn has sold the biogas or biodiesel for heating to someone who is not a beneficiary.

Source: www4.skatteverket.se

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