- Spørger is a public authority managing several properties
- Spørger is obligated to install charging stations at parking lots of these properties as per regulations
- Spørger has entered into a concession agreement allowing an operator to establish and manage charging stations on specific properties
- The operator pays Spørger for the concession which includes the right and obligation to install and operate the charging stations
- The Tax Council confirms Spørger is considered a taxable person in this context and must charge VAT on the sale of the right to operate the charging stations
- Spørger is not exempt from VAT under the specific VAT law exemption as it does not act as a public authority in this activity
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.
