- A-G Ćapeta concluded that providing a card and app for charging electric vehicles should be considered as a supply of goods
- Previous cases on fuel cards have led to practical issues and non-deductible VAT
- The advice of A-G could be beneficial for entrepreneurs providing cards in the EV chain
- Digital Charging Solutions provides users access to charging points in Sweden through contracts with operators
- Tax authorities argue that the performance of Digital Charging Solutions should be seen as a supply of electricity, but the company disagrees
Source: pwc.nl
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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