VAT and Business Models for Charging Electric Vehicles

Journal
Author
Merkx, M.M.W.D.
Country
European Union
Published Date
Issue
International VAT Monitor 2021 (Volume 32), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.