In the realm of Homeowners’ Associations (VvE) in the Netherlands, there is a need for clarity on the VAT treatment of EV charging sessions. This also applies to Dutch homeowners who install a charging point at home and get reimbursed by their employer. As the installation of charging points at home and in VvE parking spaces increases, questions arise about the proper application of Dutch VAT.
If a VvE operates an EV charging station, it may be required to register for VAT to avoid double imposition of VAT. This allows them to set charging rates exclusive of VAT, with VAT being added subsequently by all parties in the EV supply chain when selling to EV drivers. VvEs should consult with a tax professional to determine their VAT registration obligations.
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Source Niels Wenting
