Electric Vehicle Charging Abroad: VAT Treatment and Refund Eligibility for Slovak Companies

• Charging an electric vehicle in another EU member state is considered a supply of goods for VAT purposes, similar to refueling with traditional fuels.
• The main element of the transaction is the supply of electricity; related services (technical support, IT solutions) are considered ancillary.
• This is not a case of reverse charge; the Slovak company as a VAT payer can claim a refund of foreign VAT if other conditions are met.
• The transaction is treated as a single composite supply, with electricity as the principal component.
• The legal basis is the CJEU judgment C-282/22, confirming electricity for EV charging is tangible property for VAT.

Source: danovecentrum.sk

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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