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Where Is VAT Due for Electric Car Charging Sold by Foreign Intermediaries? Polish Court Decides

  • The Supreme Administrative Court (NSA) decided where the place of supply for VAT purposes is for electricity delivered to foreign intermediaries reselling it to electric car drivers.
  • The court confirmed that current VAT regulations need to be changed.
  • The Ministry of Finance is preparing an amendment to take effect from July 1, 2026.
  • Until then, tax disputes over VAT on electric car charging may continue in Polish courts.

Source: podatki.gazetaprawna.pl

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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