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By Bruno GASPAROTTO, Principal, Tax and Aleksandra GBURZYNSKA, Senior Associate, Tax Law, Arendt Medernach SA
In the current environment of increasing eco-friendliness, electric cars are gaining in popularity and new questions arise as to the VAT treatment applicable to the different transactions that make up this relatively young business. This article aims to shed light on some elements of the VAT treatment of the charging of electric vehicles in public places.
Charging an electric car implies numerous business transactions involving various economic operators. In a nutshell, charging electric vehicles involves three main actors: the charge point operator, the mobility operator and the customer (the driver of the vehicle being...
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