VAT treatment of Electric Vehicle Charging: A Deep Dive into EU VAT Case C-60/23

• The proliferation of electric vehicles is raising questions about the taxation of electric charging services, as seen in Case C-60/23 from Sweden.
• The Supreme Administrative Court has posed preliminary questions related to whether the supply of electricity for charging constitutes a supply of goods under the VAT Directive, and if so, whether it is present at all stages of a chain of transactions involving intermediary companies.
• The Swedish Tax Agency believes the supply from the company to the user constitutes a supply of electricity, making it taxable in Sweden, while Digital Charging Solutions maintains that it supplies electricity and network service separately.
• Previous rulings from the Court of Justice on the supply of fuel and the role of intermediary companies have influenced this case, but contrasting interpretations necessitate a preliminary ruling from the Court of Justice of the European Union.
• The answers to these questions will shape the legal landscape around the taxation of electric vehicle charging services in the European Union.

Source Niels Wenting

See also

• ECJ C-60/23 (Digital Charging Solutions) – Questions – Charging electric vehicles

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