Comments on ECJ C-60/23: EV charging card issuers (eMSPs) act as a commissionaire

EV charging: AG suggests that EV charging card issuers (eMSPs) act as a commissionaire rather than a reseller of electricity

• Advocate-General Ćapeta provided an opinion on the case concerning Digital Charging Solutions (DCS) and the VAT implications for e-Mobility Service Providers (eMSPs).
• The opinion focuses on the characterization of DCS as an undisclosed agent, applying the commissionaire model for VAT purposes.
• The opinion addresses the distinction between the buy-sell model and the commissionaire model, emphasizing the economic realities of EV charging and the relevant VAT implications.

Source Deloitte

See also

• C-60/23 (Digital Charging Solutions) – AG Opinion – VAT Treatment of Electricity Supply for EV Charging

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