Danish Tax Council Clarifies Electricity Tax and VAT for EV Charging Station Operators

• The Danish Customs and Tax Administration clarified electricity tax and VAT for EV charging station operators.
• A Danish energy company sought clarification on electricity tax and VAT for its EV charging services.
• The Tax Council determined the company could obtain an electricity tax refund if conditions are met.
• The company is not entitled to a VAT deduction for electricity used to charge EVs paid by customers.
• Reimbursement of the electricity tax refund to customers is not considered a discount under the VAT Act.

Source: news.bloombergtax.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.

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