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VAT rate applicable to electric car charging in Finland

In a recent development, the Finnish Tax Administration updated the official guidance () regarding the VAT treatment of the rental of parking spaces for vehicles. The updated guidance explicitly recognizes that charging electric vehicles in connection with the rental of a parking space is a separate supply of goods for VAT purposes in Finland. This means that businesses providing electric vehicle charging services as part of parking space rentals will now be subject to the standard VAT rate of 24%.

Source: marosavat.com

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