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Polish court confirms VAT treatment EV charging

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


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