- The Federal Association for Electromobility in Austria (BEÖ) and other tariff providers are seeking guidance from the BMF on the tax requirements for charging e-vehicles abroad.
- The BMF states that according to the VAT Guidelines 2000, the charging of an electric vehicle is considered a supply of electricity, and the place of delivery is determined based on the location of the charging terminal.
- This assessment is consistent with guidelines from the 113th meeting of the VAT Committee.
- The current Union law requirements mean that these transactions are generally not covered by the transfer of tax liability in inter-entrepreneurial sectors, and in B2C cases, a declaration and payment of VAT using a special regulation (“EU One Stop Shop”) is required.
- However, the European Commission has proposed a directive to address these practical problems and reduce administrative costs.
Source BMF
Latest Posts in "Austria"
- Import VAT in Austria: Key Rules, Calculation, and Compliance for Non-EU Goods and Businesses
- No VAT Exemption for Chiropractic Treatment Without Medical Prescription, Supreme Court Ruling 2025
- Tax Treatment of Paid Waiver of Pre-Emption Rights as Independent Supply under § 2(1) UStG
- Reopening Tax Proceedings: Legal Requirements and Consequences of Insufficient Reasoning
- No Input VAT Deduction for Intra-Community Supplies, Even if VAT Was Incorrectly Charged
