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