- The EU Court of Justice ruled on the VAT implications of charging an electric vehicle at a charging point using a charging card from an e-mobility service provider.
- The Court determined that the delivery of electricity is considered a good for VAT purposes and that the delivery is made through the e-mobility service provider, not directly by the charging point operator to the EV user.
- Digital Charging Solutions GmbH, a German e-MSP, provides EV users in Sweden with access to a network of charging points through a charging card and authentication app.
- The Swedish tax authority questioned whether the charging service is a supply or service for VAT and whether DCS is the provider of this service or if it is provided directly by the CPO.
- The Court ruled that the charging service is a delivery of a good (electricity) and not a service, in line with previous rulings.
- The Court also addressed the delivery chain, distinguishing it from previous cases involving fuel tanking with a fuel card, where the chain did not involve the card provider.
Source: meijburg.nl
See also
- C-60/23 (Digital Charging Solutions) – Judgment – Charging electricity for electric vehicles at public points is a supply of goods
- C-235/18 (Vega International) – Judgment- Financing in advance purchase of fuel is an exempted financial service
- VAT Committee – WP 1067 – Case C-235-18 Vega International – Fuel cards
- Presentation VAT Expert Group – Fuel cards subgroup – Case C-235/18 Vega International
- Conclusion of the EU Commission Services as regards the VAT treatment of the supplies of fuel cards
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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.
