Comments on ECJ case C-60/23: Court Examines VAT Implications for EV Charging with Fuel Cards

A case regarding VAT on electricity for electric vehicles (EVs) using fuel cards was brought to the Court of Justice of the European Union
The case involved Digital Charging Solutions (DCS), a German company providing fuel cards in Germany and other countries
DCS fuel cards allow EV users to charge their vehicles and pay via the card
DCS invoices users monthly for electricity costs and a fixed fee for network access and additional services like pricing information and route planning
Swedish Tax Authorities ruled all DCS’s supplies to Swedish customers should have Swedish VAT applied
DCS argued that the network access fee and additional services should be considered separate supplies and follow general service rules
The case was referred to the European Court of Justice to determine if the arrangement was a commissionaire structure or separate supplies of goods and services
The Court concluded the commissionaire arrangement could apply as DCS acts in its own name but on behalf of the card users who control the electricity supply details
The Court left it to the referring court to verify if the agreements support this view in practice
The case highlights the complexity of VAT applications on fuel cards, previously addressed in other ECJ cases with different outcomes

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.