Tax Liability and Concession Agreements for Charging Stations on Public Properties

• Spørger is a public authority managing several properties
• Spørger is obligated to install charging stations at parking lots of these properties as per regulations
• Spørger has entered into a concession agreement allowing an operator to establish and manage charging stations on specific properties
• The operator pays Spørger for the concession which includes the right and obligation to install and operate the charging stations
• The Tax Council confirms Spørger is considered a taxable person in this context and must charge VAT on the sale of the right to operate the charging stations
• Spørger is not exempt from VAT under the specific VAT law exemption as it does not act as a public authority in this activity

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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