A ruling has been published, regarding the VAT treatment of an operator of a network of charging stations for electric vehicles. The Company intends to build around 30,000 charging points in Italy in the coming years. The investments will result in the company ending up in a VAT credit position in the start-up phase. Therefore, the company asks for a ruling, allowing it to receive a refund of VAT, preferably on a quarterly basis.
The Italian tax authorities rule that the taxpayer may request all or part of the reimbursement in question, upon presentation of the annual return. The goods and services purchased must obviously be intended for use in active operations taxable at VAT or in operations which, in any case, confer the right to deduct.
Source Agenzia Entrate
