ChargeUp Europe - Position paper on VAT for EV charging

In this paper ChargeUp Europe wants to point out some of the main issues the EV charging infrastructure industry is currently facing with regard to VAT and wants to bring the issue forward for debate in order to elaborate possible strategies to remedy the current situation. 
 
VAT law has been found to be crucial for the development of a European Single Market for EV charging infrastructure. When it comes to cross-border transactions, the industry is confronted with many uncertainties regarding the correct interpretation of EU and national VAT law. On top of this, the existing VAT regime has turned out to be a major obstacle to the development of an integrated European EV charging infrastructure market. 

In our paper, we highlight some of the main issues the EV charging infrastructure industry is currently facing with regard to VAT and we put forward 6 key recommendations for next steps. 

See the full position paper here.