Comments on ECJ C-282/22: VAT when charging electric vehicles

In practice, experience has shown that the transmission of electricity for e-vehicles via charging stations raises a large number of other VAT issues that have not yet been conclusively addressed in case law.

• Do the conclusions of the ECJ also apply if an entrepreneur (e.g. platform/app operator) does not provide such services himself, but merely buys (individual) services from another entrepreneur and then resells them as a bundle?
• Are charging stations considered to be permanently attached to land, so that related services are always deemed to be rendered at the location of the charging station?
• Can charging stations be qualified as buildings in the sense of reverse-charge regulations for construction work (so that, for example, when purchasing or charging on related construction, assembly or maintenance services, the tax liability can be transferred)?
• Can foreign entrepreneurs set up a permanent establishment by operating Austrian charging stations?
• Must invoices in the correct form within the meaning of the Value Added Tax Act be issued to customers for the services rendered?

Source: leitnerleitner.com

See also ECJ C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Judgment – Electricty and services supplied at charging stations are a single/complex supply

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