VAT Act § 6-7 – Exemption for leasing and sales of electric cars

Questions about the Value Added Tax Act §§ 6-7 first paragraph or 6-7 third paragraph must be applied when assessing what kind of additional equipment can be delivered together with the sale of an electric car. The Directorate of Taxation concluded that this assessment must be made on the basis of the Value Added Tax Act § 6-7 first paragraph.