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Charging an electric car should be treated as a supply of electricity

  • The Supreme Administrative Court ruled that charging electric vehicles should be treated as a supply of electricity, based on a case involving a company planning to launch publicly available charging stations.
  • The company believed its provision constituted a comprehensive service, but tax authorities argued it should be divided into two parts – related to the supply of electricity and those not related.
  • The Court held that a supply including access to charging facilities, energy flow, technical support, and IT services should be considered a supply of goods, with the supply of electricity as the dominant element of the service.
  • Taxpayers in the field of charging electric vehicles should treat their services as supplies of goods.

Source Deloitte

Note: As a reminder, the supply of electricity is regarded a supply of goods, see article 15 EU VAT Directive


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