The VAT Committee of the European Commission is again dealing with the practical issues relating to the VAT law treatment of charging electric vehicles (so-called e-charging).
In the past, France had already asked the VAT Committee for an opinion (see KMLZ VAT Newsletter 27 | 2019). The charging process (in simplified terms) runs regularly as follows:
- The electricity supplier feeds the charging station with electricity.
- The charging station operator (Charge Point Operator, “CPO”) offers other services in addition to the actual charging service (e.g. remote reservation, information about free terminals, etc.).
- The mobility operator (E-Mobility Provider, “EMP”) acts in its own name towards the end customer. He concludes a contract with the end customer and forwards the service components received from the CPO to the end customer (possibly with additional services).
- The end customer charges the electric vehicle with electricity at the charging station.
Source KMLZ
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