The reform of car tax has already led to a strong increase in the number of charging stations. A trend that will undoubtedly continue for a long time to come.
However, this also increased the need for clarification of the applicable VAT rules. That is why the VAT administration has cleared up some ambiguities regarding the applicable VAT rate and the VAT deduction at the end of 2021 .
The VAT rate for the delivery and installation of the charging station
Delivery with installation of a charging station is in principle subject to the standard VAT rate of 21%.
However, when the conditions for applying the reduced rate for ‘the renovation and repair of private homes’ are met, the 6% rate can be applied (for example, when the charging station is installed in an employee’s home). The VAT administration has confirmed that the 6% rate also applies if the charging station remains the property of the employer and the latter makes the charging station available to the employee, whether or not for a fee. If the employer himself – via the ‘co-contractor’ scheme – has to transfer the VAT, he will have to have the necessary proof that the conditions for the 6% rate have actually been met!
Source Moore
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