- The Federal Association for Electric Mobility Austria asked for clarity on the tax treatment of charging electric vehicles abroad, highlighting the difficulties faced by infrastructure operators and tariff providers. They collaborated with key providers like Smartrics and ENBW to establish clear guidelines and sought support from the Federal Ministry of Finance.
- Ministry’s Clarification: According to the Value Added Tax Guidelines 2000, the Ministry clarified that charging an electric vehicle by a mobility provider is considered a unified supply of electricity. The determination of the place of supply follows VAT guidelines, primarily based on the location of the charging terminal. This assessment aligns with the consensus of all Member States, facilitating inter-business transactions and providing a framework for VAT declarations and payments, especially in B2C cases. The Ministry also mentioned ongoing discussions on a European Commission proposal for VAT rules in the digital age, which could address practical challenges and reduce administrative burdens if adopted.
Source GlobalVATcompliance
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