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Charging stations for electric vehicles not considered immovable properties

  • The Swedish tax authority does not consider electric vehicle charging stations as buildings.
  • This includes charging stations mounted on concrete foundations and those mounted on building walls.
  • As a result, service fees for managing and assisting with charging stations in Sweden are not considered building-related services.
  • Instead, these fees are considered general taxable services based on the location of the charge point operator.
  • More information on the VAT regime for e-mobility service providers and charge point operators can be found on their blog.

Source: easytax.co

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.

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