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Tax and VAT Treatment for Charging Stations: Electricity Tax Refunds, Billing Basis, and VAT Deductions

    The text discusses tax and VAT issues related to charging stations and operators, specifically regarding electricity tax refunds and VAT deductions. The Tax Council confirmed that the inquirer could receive a refund of electricity tax for electricity used in charging stations for registered electric vehicles, provided all conditions are met. The operator is not required to pass the refunded tax to customers. The Council also confirmed that the inquirer is not entitled to a VAT deduction for electricity costs borne by the customer, and the refund to the customer is not considered a discount.

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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