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Croatia Tax Agency Clarifies VAT Place of Supply Rules for Charging Electric Cars

  • The place of taxation is considered to be the place where the reseller has a permanent establishment
  • The place of delivery is considered as the place where the consumer uses the goods, i.e., the place of the charging station
  • 13% applies on the supply of electricity to the consumer if the charging point is located in Croatia
  • etc.

Source:  bloombergtax.com

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