- The Swedish tax authority does not consider electric vehicle charging stations as buildings.
- This includes charging stations mounted on concrete foundations and those mounted on building walls.
- As a result, service fees for managing and assisting with charging stations in Sweden are not considered building-related services.
- Instead, these fees are considered general taxable services based on the location of the charge point operator.
- More information on the VAT regime for e-mobility service providers and charge point operators can be found on their blog.
Source: easytax.co
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.
