- The Swedish Tax Court clarified VAT rules for EV charging and network access.
- A company without a permanent establishment in Sweden operated an EV charging app.
- The app provided real-time pricing and station availability information.
- Users were invoiced for electricity supplied and a fixed fee for network access.
- The court determined the place of supply for electricity was within Sweden.
- The fixed fee for network access was also subject to Swedish VAT.
- Customers were assumed to be non-taxable persons residing in Sweden.
Source: globalvatcompliance.com
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.
Latest Posts in "Sweden"
- Assessment of Single or Multiple Supplies for VAT Purposes: New Method and Classification Changes 2026
- Sweden Delays New VAT Rules for Landlord-Provided Parking Spaces Pending Government Inquiry
- Revaluation of Tax Base in Related Party Transactions with Non-Market Prices for VAT Purposes
- Deductibility of Purchases Related to Overall Economic Activity: General Expenses and VAT Rules 2026
- Sweden Temporarily Reduces Food VAT to 6% from April 2026 to December 2027
