Denial of VAT deduction for reimbursed electric vehicle charging fees – case study.

• The case involved the right to deduct VAT on reimbursed electricity tax paid to customers through the software platform G1.
• The Tax Council found that the conditions for the right to deduct VAT were not met, as the payment from G1 was not a consideration for a supply to the taxpayer, but a refund for immediately paying the electricity tax to the customers.
• The expense was not included in the cost elements of the price for the taxpayer’s supply to their customer.

Source: info.skat.dk

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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