Swedish statement on the transfer of wind turbines

The Swedish Tax Agency has published a new public statement (Dnr. 8-369482-2025) setting out its view on the VAT consequences of the following transactions:

• Transfers of wind turbines that have not been put into operation 
• Transfers of wind turbines that have been put into operation 
• Transfers of project documentation for the construction of wind turbines 
   

The statement is limited to transactions relating to wind turbines and does not address situations where the seller transfers its own land.

The new statement entails a change in the Swedish Tax Agency's assessment of transfers of project documentation for the construction of wind turbines and transfers of wind turbines that have not been put into operation. These transfers are to be regarded as a single supply subject to VAT at the standard rate. A summary of the statement is set out below.

The Swedish Tax Agency considers that the transfer of a wind turbine that has not been put into operation constitutes a single taxable supply, namely a supply of machinery and equipment, which is subject to VAT at the standard rate.

The Swedish Tax Agency considers that where a wind turbine that has been put into operation is transferred, and the purchaser also assumes the rights and obligations associated with the business in order to continue operating it, the transaction constitutes a transfer of a going concern and is therefore not regarded as a supply of goods or services for VAT purposes.

The Swedish Tax Agency considers that the transfer of project documentation for the construction of wind turbines constitutes a single taxable supply of services, subject to VAT at the standard rate.