EV Charging & VAT - Position Paper of the ChargeUp Europe E-mobility VAT Group

ChargeUp Europe is the voice of the electric vehicle (EV) charging infrastructure industry, working towards an expeditious and effortless rollout of EV charging infrastructure in Europe. Given the challenges and uncertainties of the current EU Value Added Tax (VAT) system for EU cross-border EV charging, ChargeUp Europe set up a new E-mobility VAT Group (EVG) in 2022.

The EVG is a group of business and tax experts covering the whole supply chain of the E-mobility sector, with both ChargeUp Europe members and non-members involved. This group is aligned to actively support and promote the future EU growth of E-mobility and EV charging, in line with the objectives of the European Green Deal. It is a truly European group with participants established in several Member States doing business across Europe.

The aim of the EVG is:

• to raise awareness on the topic of VAT and EV charging among key policy stakeholders on an EU and Member State level;

• to share and explain the commercial and operational set up of EV charging;

• to outline the needs and address the VAT challenges that currently hinder EU cross-border growth as well as the development of a European Single Market for EV charging and

• to support providing appropriate solutions that foster future growth.

In this paper ChargeUp Europe’s EVG wants to address key issues related to the VAT treatment of EV charging across the EU - what the root causes are, where they derive from and how they can be resolved – in order to support promoting the sector’s EU cross-border future growth with huge benefits for both businesses and governments and aligned with and critical for Europe’s Green Deal Agenda.

Read the full position paper here.