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The applicant, an electricity system operator, asks whether the transfer of congestion rent income to the market operator is subject to VAT. The DGT responds that these payments do not constitute consideration for services, but rather transfers of funds required by legal mandate to prevent price escalation.
Question posed: Liability for Value Added Tax on the transfer of income made by the applicant to the market operator.
Transfers of congestion rents to the market operator do not constitute consideration for any supply of goods or provision of services. They are transfers or contributions of funds established by legal mandate for the purpose of preventing energy price escalation. Therefore, they are not transactions subject to VAT and the market operator must not charge the tax.
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