Charging stations for electric vehicles – fixed or movable property and VAT impact

• Skatteverket has changed its view on whether charging stations for electric vehicles are considered immovable property for VAT purposes.
• Charging stations that are mounted on concrete foundations in the ground or on the wall of a building and connected to the building’s electrical system are not considered immovable property.
• This change in view affects the assessment of tax liability and deduction rights for charging stations that are to be transferred or rented out.
• The definition of immovable property is based on the EU VAT Directive and the interpretation of the Swedish VAT Act.
• Factors such as the ability to easily dismantle or move the charging stations are considered in determining whether they are immovable property.
• Skatteverket concludes that charging stations do not meet the criteria for immovable property under any of the relevant points in the VAT Directive.

Source: www4.skatteverket.se

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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