The VAT Committee has unanimously concluded that charging electric vehicles should be seen as turnover of goods (electricity). In a multi-stage transaction chain, it is a matter of the parties at each stage making a purchase and a resale where the driver is the last party in the chain ( VAT Committee’s guideline from the 113th meeting on 3 June 2019, document A, item 4.1 and from the 118th meeting, 19 April 2021, document C, item 5.1, item 1 ). The Swedish Tax Agency’s opinion is in accordance with these guidelines.
Source: skatteverket.se
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