arbiter
JournalsAccount

Virtual Power Purchase Agreements and Their VAT Treatment: A Complex Legal and Tax Framework

S. Chirichigno & V. Segre

International VAT Monitor2025https://doi.org/10.59403/3z0vs9varticle
ABDC B
Weight
0.50

Abstract

Power Purchase Agreements (PPAs) have become an increasingly important instrument in the energy market, particularly as companies seek to manage their electricity costs and sustainability commitments. While these agreements have evolved into various forms, virtual PPAs present unique challenges from a tax perspective, particularly with respect to their VAT treatment. In this article, the authors examine the complex legal and tax framework surrounding virtual PPAs, with a specific focus on recent developments in the Italian context.

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.59403/3z0vs9v

Or copy a formatted citation

@article{s.2025,
  title        = {{Virtual Power Purchase Agreements and Their VAT Treatment: A Complex Legal and Tax Framework}},
  author       = {S. Chirichigno & V. Segre},
  journal      = {International VAT Monitor},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/3z0vs9v},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Virtual Power Purchase Agreements and Their VAT Treatment: A Complex Legal and Tax Framework

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.