- The Knowledge Group VAT OVI answered a question about the right to a contribution from the VAT compensation fund when purchasing a charging station.
- A province buys an electric service car and a charging station to charge the car, which is placed at an employee’s home address.
- The employee works exclusively in the public sector of the province and can use the service car and charging station for private use without paying the province.
- The VAT on the purchase and maintenance costs of the car and charging station has not been deducted as input tax and is compensable under the VAT Compensation Fund.
- Despite the private use by the employee, the province is entitled to a contribution from the VAT Compensation Fund for the VAT charged.
Source: taxence.nl
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.
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