- EV chargers in Belgium are considered suppliers of goods for VAT purposes, with VAT treatment differing between B2B (invoice required) and B2C (receipt or digital confirmation) transactions.
- EV charging is currently exempt from Belgian fiscalization rules; no certified cash register systems (GKS) are required regardless of revenue.
- Operators must still comply with VAT law, provide transparent proof of payment, and ensure energy meters meet national standards.
- Digital receipts and real-time access to pricing/payment information are standard, especially in B2C contexts.
- Businesses should segment EV charging transactions from other services for correct VAT application and monitor for potential future regulatory changes.
Source: fiscal-requirements.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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