Applicant intends to run a business with rental and operation of charging stations for electric cars. The agreements are entered into with both private individuals and companies, but in the present request the charging stand is always located with a private individual.
Common to the agreements is that the private individual must have reimbursed an amount from Spørger, because the private individual initially bears the cost of the electricity used to charge the electric cars.
The Tax Council can not confirm that the amount reimbursed to the private individual is incl. VAT when the agreement on rental and operation of the charging station has been entered into with a company.
The Tax Council can confirm that the amount reimbursed to the private individual is incl. VAT, when the agreement on rental and operation of the charging station has been entered into with a private person, and it has also been agreed that the electricity tax that Spørger takes home and passes on to the private person must reduce the private person’s payment for Spørger’s rental and operation of charging stations. In this case, Spørger’s transfer of the electricity tax subsidy can be regarded as a price reduction covered by section 27 (1) of the VAT Act. 4.
Source: skat.dk
