- The increasing number of charging points for electric vehicles in homeowners’ association parking lots has led to confusion regarding the consistent application of VAT treatment for charging sessions.
- KPMG Meijburg was consulted to map out the full VAT treatment for charging sessions and other services provided by Road throughout Europe.
- Based on their advice, it has been determined that EV charging sessions are subject to VAT, including those taking place at homeowners’ association locations.
- This applies to the power purchased by the homeowners’ association from an energy supplier and the supply of the same power to the EV driver during the charging session.
- As a result, there is a chance of double VAT accumulation, making charging more expensive and less attractive.
- The Charge Point Operator (CPO) is responsible for invoicing the EV driver and ensuring compliance with regulations, including charging VAT on electricity supplies.
- Homeowners’ associations can prevent double VAT by registering as a VAT payer and applying for a VAT number.
- They can then set the energy rate excluding VAT as the charging rate.
Source Vincent van Vaalen
