New VAT guidelines for electric vehicle charging services in Greece

• Greece’s Independent Authority for Public Revenue has issued new VAT guidelines for electric vehicle charging services
• Electric vehicle charging is categorized as a supply of electricity
• A 6 percent VAT rate applies to electric vehicle charging, regardless of the charging method used
• The same 6 percent VAT rate applies when a charging infrastructure operator delivers electricity to an electric mobility services provider, who then supplies electricity to customer-drivers
• Ancillary services, such as terminal access, are considered additional facilitation services in EV charging transactions

Source: globalvatcompliance.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.

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