- The Swedish Tax Agency has announced a change in its position on whether certain EV charging stations are considered immovable or moveable property for VAT purposes.
- Charging poles mounted on concrete foundations in the ground are not considered immovable property because they are not a definite part of the earth.
- Charging boxes mounted on building walls are also not considered immovable property solely based on their connection to the building’s electrical system.
- The Tax Agency has clarified its stance on the classification of these items for VAT purposes.
Source: news.bloombergtax.com
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.
