Tax implications of providing electric vehicle charging services through cards and apps in Sweden.

A-G Ćapeta concluded that providing a card and app for charging electric vehicles should be considered as a supply of goods
Previous cases on fuel cards have led to practical issues and non-deductible VAT
The advice of A-G could be beneficial for entrepreneurs providing cards in the EV chain
Digital Charging Solutions provides users access to charging points in Sweden through contracts with operators
Tax authorities argue that the performance of Digital Charging Solutions should be seen as a supply of electricity, but the company disagrees

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.