VAT and Business Models for Charging Electric Vehicles

Journal
Merkx, M.M.W.D.
European Union
International VAT Monitor 2021 (Volume 32), No. 6
PriceUSD 45

Electric vehicles will play an important role in the future of mobility. In this article, the author addresses the VAT consequences of business models that offer recharging services by multiple providers through a single subscription. According to the author, the current VAT consequences undermine these business models and a deeming provision creating a chain transaction should be implemented.