As an operator of charging stations for electric cars, the inquirer can have the electricity tax reimbursed for the electricity consumption in the charging station. Since it is the customer who has borne the cost of electricity tax in connection with the purchase of electricity from an electricity supplier, Spörger will repay the electricity tax allowance to the customer.
The main question is then how the Questioner must treat the electricity tax refund in terms of VAT when it is refunded to the customer, and the electricity tax refund exceeds the remuneration that the Questioner has received from the customer.
In SKM2021.376, the Tax Council has confirmed that when the repatriation and passing on of the electricity tax allowance is linked to the questioner’s remuneration for the provision of rental and operation of charging boxes, the passing on of the electricity tax allowance can be considered a price discount covered by section 27, subsection of the VAT Act. 4.
The Tax Board cannot confirm:
- that VAT regulation can take place, cf. the VAT Act § 27, subsection 4, for the part of the price reduction that exceeds the consideration for the delivery.
- that the VAT regulation, cf. the VAT Act § 27, subsection 4, must be made in the same tax period as the sales tax is settled. This means that if the VAT on the supply is booked in one tax period, there is nothing to prevent the credit note relating to the price discount being issued and booked in another tax period.
- that if the price discount exceeds the remuneration to which the price discount is linked, the remaining part of the price discount can form the basis for regulating the sales VAT regarding other sales transactions to the customer, e.g. the sale of food.
- that a private consumer who rents out his charging stand can calculate the rental result according to the provision in section 15 Q, subsection of the Valuation Act. 1, as a charging stand does not meet the conditions to be covered by this provision.
Source: skat.dk
