Update on the VAT treatment of recharging electric vehicles

In practice, a number of VAT problems are associated with the development of charging infrastructures. The European Commission’s VAT Committee has now once again addressed this issue. However, many relevant questions (e.g., on fuel cards or provision of electricity free of charge in the retail sector) remain unanswered, all resulting in the persistence of legal uncertainty in many areas of application.

Source: vatassociation.org

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