- The Danish Tax Council (Skatterådet) ruled that the reverse charge mechanism applies to the supply of electricity to taxable resellers, including the inquirer.
- The inquirer, who buys electricity from partners and resells it to end users (e.g., via charging stations), is considered a taxable reseller under VAT law.
- The supply of electricity to the inquirer is subject to the reverse charge rule in VAT Act § 46, stk. 1, nr. 11, and not exempted.
- The inquirer is therefore liable for VAT when purchasing electricity from their partners.
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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