Croatia Tax Agency Clarifies VAT Place of Supply Rules for Charging Electric Cars

• The place of taxation is considered to be the place where the reseller has a permanent establishment
• The place of delivery is considered as the place where the consumer uses the goods, i.e., the place of the charging station
• 13% applies on the supply of electricity to the consumer if the charging point is located in Croatia
• etc.

Source:  bloombergtax.com