- E-mobility service providers (EMSPs) facilitate charging of electric vehicles by providing access to charging points from different providers
- EMSPs offer additional services such as reserving charging points and providing information on availability
- For VAT purposes, it is important to determine whether the EMSP or the charging point owner supplies electricity to the driver
- The Court of Justice of the European Union issued a decision clarifying that EMSPs act as commission agents in the supply chain
- EMSPs make a VAT able supply to the driver, with additional services provided separately and independently
- The VAT treatment for EMSPs differs from that of fuel cards, as there is no financing agreement and a fixed fee is charged for services provided
Source: bdo.global
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.
