- Advocate General opinion on VAT qualification of supply in connection with electric vehicle charging
- DCS in Germany supplies users in Sweden with access to charging points
- DCS provides users with card and application for authentication
- Invoices received from charging point operators are billed to card/app users
- DCS applied for tax ruling in Sweden, which stated delivery of electricity to users
- Swedish tax authorities brought action to confirm tax ruling
- DCS argued for separate supplies of electricity and services
- Revenue Law Commission divided on whether DCS or charging point operators supply electricity
- Majority view is that charging point operators supply electricity to DCS, who then supplies it to users
- Minority view is that DCS provides users with a service, including network of charging points and invoicing
Source: hub.kpmg.de
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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