nacebel.codes
Looking for a better accounting solution? Financica offers AI-native bookkeeping — 3 months free.financica.app
35.150Level 5

Trade of electricity

Explanatory note

This class includes:

  • sale of electricity on own account

This class also includes:

  • operation of charging facilities for electric vehicles (e.g. electric cars, motorcycles, bicycles)
  • operation of charging facilities for electronic devices (e.g. mobile telephones, laptops)

This class excludes:

  • sale of electricity on the account of others, see 35.40

Parent code

35.15Trade of electricity