- From 1 January 2027, cross-border supplies of electricity, gas, heat and cooling will be treated for OSS purposes like intra-Community distance sales, under new Section 28(7) UStG-E implementing EU Directive 2025/516 (ViDA).
- This is intended to let charge point operators and e-mobility providers report VAT on public charging across multiple EU states via the One-Stop Shop instead of registering separately in each country.
- The rule applies only under the specified conditions and is temporary through 30 June 2028; it does not fully solve B2B supply cases, which remain outside the new OSS treatment.
- If the conditions are not met, suppliers may still need multiple VAT registrations and local compliance in each Member State.
Source: ecovis-kso.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.
