Advanced ruling Questions about the provision of a charging station network for electricity to customers with electric vehicles

Advance ruling:

X’s supply according to the application constitutes a composite supply which is mainly characterized by the delivery of electricity to the customer and is therefore covered by ch. § 2 d first paragraph of the VAT Act (1994: 200), ML

Dissenting opinion

Since we believe that the Company does not acquire any electricity from the charging station owner, the Company’s service to the vehicle owner in our opinion consists of providing a charging network etc. and to subsequently invoice the customers for consumption / purchase of electricity, which includes certain lending. In our opinion, this composite service should be seen as an administrative, non-electronic service that falls under the main rule.

Appealed to the Supreme Administrative Court

Sources:

• skatterattsnamnden.se
• svalner.se

 

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