- Greece has issued guidelines on the VAT treatment for electric vehicle (EV) charging. A reduced VAT rate of 6% applies to both the charging service and ancillary services, regardless of the pricing model adopted.
- The guidelines confirm that the Charging Point Operator (CPO) is recognized as the electricity supplier to the e-Mobility Service Provider (eMSP), which then channels the same electricity supply to the end-user.
- However, this transactional chain is currently under scrutiny in a pending case before the European Court of Justice.
Source Niels Wenting
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