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Circular 2021/C/113 on the installation of charging stations for electric vehicles and supplies and services related to those charging stations

More and more car vehicles are equipped with an electric motor for propulsion. The energy for these vehicles is supplied by a traction battery or fuel cell. There are vehicles that are exclusively equipped with an electric motor as well as hybrid models.

Motor vehicles with an electric motor (hereinafter: electric vehicles) can be supplied with electrical energy via a charging station.

For the purpose of this circular, charging station is understood to mean the charging stations and charging points that consist of an electrical connection with a plug to be connected to the electric vehicle.

Charging stations are understood to mean the charging stations that are incorporated into the ground. These usually qualify as immovable property by their nature.

Charging points are understood to mean the sockets specifically designed for charging electric cars, which are usually placed on the wall of a property. These usually qualify as immovable property of destination and retain their movable character for the purposes of the VAT legislation.

Manufacturers offer this adapted charging infrastructure so that the battery of an electric car can be charged in various places (eg along the public road, at home with private individuals, at companies).

This circular discusses the VAT rules applicable to the supply and installation of a charging station, the charging of an electric vehicle and the right to deduct VAT.

Source fisconetplus

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