Switzerland Tax Agency Seeks Comments on Draft VAT Practical Guidelines on Association for Energy Self-Consumption

The Swiss Federal Tax Administration May 2 opened a consultation on draft VAT practical guidelines on association for energy self-consumption (ZEV). Topics covered include: 1) that the energy supplied as part of the ancillary costs in real estate rent is subject to the same VAT treatment as the rent, even if billed separately; 2) the application of the standard VAT rate for the sale of energy produced by photovoltaic systems to a third party, if the delivery location is within Switzerland; 3) the right to deduct input VAT for installation and operating costs under specific conditions for operators of energy ...