- Skatteverket has changed its view on whether charging stations for electric vehicles are considered immovable property for VAT purposes.
- Charging stations that are mounted on concrete foundations in the ground or on the wall of a building and connected to the building’s electrical system are not considered immovable property.
- This change in view affects the assessment of tax liability and deduction rights for charging stations that are to be transferred or rented out.
- The definition of immovable property is based on the EU VAT Directive and the interpretation of the Swedish VAT Act.
- Factors such as the ability to easily dismantle or move the charging stations are considered in determining whether they are immovable property.
- Skatteverket concludes that charging stations do not meet the criteria for immovable property under any of the relevant points in the VAT Directive.
Source: www4.skatteverket.se
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
