Comments on ECJ C-282/22: Qualification for VAT purposes of electric vehicle charging operations

The European Court of Justice has ruled that recharging operations of electric vehicles at public columns should be considered as “supplies of goods” for VAT purposes. This is the first official qualification at EU level and provides clarity for operators in the sector. The Agenzia delle Entrate had already provided a similar interpretation. The judgment has implications for operators who have interoperability agreements with charging terminal operators in different countries, as they will need to obtain a VAT position in each country where top-up operations take place. The extension of the Oss mechanism to the electric mobility sector could help overcome these difficulties. In the meantime, operators will need to equip themselves with tools and support for VAT compliance.

Source PwC

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

---

• Join the Linkedin Group on ECJ VAT Cases, click HERE
• For an overview of ECJ cases per article of the EU VAT Directive, click HERE

---

---