Circular 2060/2023 of the AADE clarifies that a single transaction carried out by the charging infrastructure operator and/or the electromobility service provider to which the customer-driver is the recipient and which includes in any case the charging of an electric vehicle constitutes for VAT purposes a supply of electricity (D.C. 2716) and a VAT rate of 6% applies. The same VAT rate of 6% applies where the charging infrastructure operator supplies electricity and ancillary services to the provider of electromobility services who in turn supplies that electricity and ancillary services to the customer-driver of the electric vehicle.
Source: taxheaven.gr
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.
