Swedish Tax Court Clarifies VAT Rules for EV Charging and Network Access Services

• The Swedish Tax Court issued Advance Notice No. 15-25/I on July 4.
• The notice clarifies VAT place of supply rules for electricity and access to domestic charging networks for EVs.
• The taxpayer is a company without a permanent establishment in Sweden.
• The company provides Swedish EV users with pricing and availability information of charging stations via an app.
• The taxpayer invoices customers for electricity and charges a fixed fee for network access.
• The taxpayer sought clarification on place of supply rules.
• The Tax Court determined the supply of electricity occurs in Sweden due to customers’ use and consumption there.
• The electronic service providing network access is also considered to occur in Sweden for non-taxable resident customers.

Source: news.bloombergtax.com

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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