A Polish court has confirmed that charging an electric car should be treated as a supply of electricity. The case involved a company planning to launch publicly available charging stations for electric vehicles. The company intended to provide access to charging equipment, energy supply, technical support, and a website or application for bookings and payments. The tax authorities argued that the activities should be divided into those related to the supply of electricity and those not related. The Supreme Administrative Court asked the CJEU for clarification, and the CJEU ruled that the supply is a supply of goods. The Polish court concluded that the supply of electricity is the dominant element of the service.
Source Niels Wenting
Latest Posts in "Poland"
- Commercial Vocational Training and VAT Exemption: What Does the Supreme Administrative Court Say?
- Municipality’s Right to VAT Deduction for Market Stalls Construction
- VAT Technology Transformation: Digital Compliance Strategies for 2025 and Beyond
- Company Cars for Mixed Use: Pre-coefficient First, Then 50% VAT Deduction
- Civil Partnership Has Separate VAT Exemption Limit from Individual Business
