After years of debates surrounding the classification of e-charging for VAT purposes as either provision of services or a supply of goods, the CJEU has spoken on this topic. In today’s ruling in the Polish case (C-282/22), the CJEU stated that the charging of electric vehicles is a complex service, within which the main service provided is the supply of goods. Therefore, the provision of equipment for charging electric vehicles, technical support, or the provision of applications enabling, among other things, reservation or viewing of transaction history, should be treated as ancillary services taxed according to the rules applicable to the supply of goods (energy).
Considering that charging station operators have not applied a uniform approach so far, they should analyse their settlements in this area. The ruling may also affect other entities in the chain, such as intermediaries, leasing companies, and electric vehicle users.
Treating the charging of electric vehicles as the supply of energy may also have excise and regulatory implications.
If this issue pertains to your business and you are interested in our assistance, please contact us.
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