- Providing a card for charging an electric vehicle is considered a delivery of goods
- This can positively impact the VAT deductibility for card providers
- The case involves Digital Charging Solutions in Germany providing access to charging points in Sweden
- The Swedish tax authority believes the company is providing electricity to users, while the company argues it is two separate services
- The European Court has ruled that charging a vehicle at a charging point is a delivery of goods
- The AG believes it is not credit provision, but rather a commission model for EV charging cards
Source: accountancyvanmorgen.nl
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.
