VAT Implications for Electric Vehicle User Services: Insights from Recent Court Ruling

• On November 15, 2024, the Supreme Administrative Court issued a ruling in case I FSK 1356/19 regarding VAT for electric vehicle users.
• The case involved a cassation complaint from the Director of the National Tax Information against a ruling from the Provincial Administrative Court in Warsaw.
• The court needed to determine if the services provided by the company to electric vehicle users constituted a single taxable activity under VAT.
• The Supreme Administrative Court referenced the European Court of Justice (ECJ) ruling from April 20, 2023.
• The ECJ stated that the VAT Directive should be interpreted to consider “goods delivery” as a single complex service, which includes:
• Providing charging devices for electric vehicles (including integration with the vehicle’s operating system).
• Ensuring the flow of electricity with appropriate parameters for the vehicle’s batteries.
• Offering necessary technical support for users.
• Providing software applications for users to reserve connectors, view transaction history, and manage payments through a digital wallet for charging.
• The Supreme Administrative Court concluded that the services provided by the company to electric vehicle users represent a comprehensive service, with the dominant service being the delivery of electricity, while other activities are considered ancillary services.

Source: mddp.pl

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.

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