28 April 2023
Charging of electric vehicles constitutes supply of goods (electricity)
The Court of Justice of the EU (CJEU) released judgement C‑282/22 Dyrektor Krajowej Informacji Skarbowej which is dealing with the question, whether provision of devices for recharging electric vehicles, electricity, technical support and IT services constitutes for VAT purposes supply of goods or provision of services.
According to the CJEU, transaction encompassing of:
- access to recharging devices for electric vehicles (including integration of the charger with the vehicle operating system);
- the supply of electricity, within duly adjusted parameters, to the batteries of that vehicle;
- the necessary technical support for the users concerned; and
- the provision of IT applications enabling the user concerned to reserve a connector, view his or her transaction history, and purchase credits which are then accumulated in an e-wallet and used to pay for recharging sessions;
is a single complex supply that is supply of goods (electricity).
Charging of electric vehicles thus for VAT purposes constitutes supply of goods (electricity).
More information can be found on the following link: Judgement of the CJEU C‑282/22 Dyrektor Krajowej Informacji Skarbowej