The Belgian VAT authorities published an administrative circular (the “Circular”) detailing the VAT aspects of the installation of charging stations for electric vehicles, their maintenance and the charging of the vehicles.
The aspects detailed in the circular relate a.o. to the VAT rate, the VAT deduction right, the place of supply of the various supplies or the VAT treatment applicable to the supplies performed by charge point operators and e-mobility service providers.
Source Fieldfisher
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