VATupdate
Denmark

Share this post on

Deductibility of VAT on electricity for charging electric cars – refund – re-opening of tax periods

  • Issue of deduction for VAT on electricity tax for charging electric cars
  • Question of whether the taxpayer could refund customers the VAT on electricity tax
  • Question of whether the taxpayer could reopen previous tax periods for input VAT
  • Tax Council found that the taxpayer was not entitled to VAT deduction on electricity tax for private customers’ electric car charging
  • Tax Council also found that the question of reopening previous tax periods for input VAT was not covered by binding rulings and therefore rejected the question.

Source: info.skat.dk

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.

Sponsors:

Advertisements: