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SwedenSkatteverket

Wind turbine towers are VAT buildings; rotors are installed machines

Foundations and towers count as VAT buildings while generators, gearboxes, rotors and blades count as permanently installed machinery — and roads move to article 13b b.

By Taxxa AI OyPublished 27 October 2026

Tax

Industry: Production of electricity

A wind turbine is two things for Swedish VAT: a building construction and permanently installed machinery.Skatteverket The foundation and the tower form a construction fixed to the ground and fall within the mervärdesskattelag's fastighetsbegrepp.Skatteverket The generator, gearbox, rotor and blades are machinery installed on a lasting basis in that constructionSkatteverket, which is purpose-built for electricity production.

That split decides how related supplies are treated. A transfer of a turbine that has not been taken into operation is a single supply, a delivery of machinerySkatteverket, because the customer is buying the ability to produce electricity. The machinery is the determining part even when a markupplåtelseavtal or design documentation is included, where the parts are interdependent with a single economic purpose and a unit price is charged or no part can be left out for a reduced price.Skatteverket When a turbine already in operation changes hands together with the rights and obligations of the activity, the transfer can instead be a verksamhetsöverlåtelse that is not a supply of goods or services.Skatteverket

The structure qualifies under the building-or-construction limb: every building or construction fixed to or in the ground, above or below sea level, that can be neither dismantled nor moved with ease. Whether that ease test is met turns on practical factors such as the need for special knowledge and equipment, the cost of the move relative to the value moved, the time required, the intended long-term use in place and any destruction on removal. A prefabricated building fixed to the ground can be immovable even when the lease says it must later be removed and re-erected elsewhere.

The guidance also corrects roads. Roads are fast egendom under article 13b b of the implementing regulation, read with point 65 of the European Commission's explanatory notes on services connected with immovable property.Skatteverket Traffic signals, road signs and lamp posts installed at a road, on the carriageway or the verge, are in most cases immovable on the same ground because of their long-term placement, removal cost and equipment, and possible destruction. Fixed installations of that kind at a road can also be immovable because they serve the road's special use.

The same special-use logic runs through the wider concept. With fastighet under 2 kap. 11 § ML meaning fast egendom under article 13b, an installed object is immovable when it is necessary for the normal use of a building of that kind, so that the building would be incomplete without it. What counts as complete depends on the building's purpose: fitted installations needed for a specifically designed building's special use are immovable, while the same kind of fitting in a generally designed factory that can readily change purpose is not, unless removal would destroy or materially alter the building. Doors, windows, roofs, stairs, lifts and main-system infrastructure built into the structure are immovable; free-standing fittings are not.

Jordabalken and other national property-law classifications do not decide the VAT concept, and ownership or possession need not actually exist: it is enough that the defined part of the earth, on or below the surface is capable of being owned or possessed.

The rules sit in 2 kap. 11 § mervärdesskattelagen (2023:200), article 13b of Council Implementing Regulation (EU) No 282/2011, the Commission's explanatory notes on services connected with immovable property and Skatteverket's ställningstagande Överlåtelse av vindkraftverk och projekteringsunderlag för uppförande av vindkraftverk; mervärdesskatt.

Classify turbine foundations and towers as VAT buildings and generators, gearboxes, rotors and blades as permanently installed machinery, and apply article 13b b to roads.

Sources