Walless Tax Cookie: The CJEU rules on VAT considerations of charging electric vehicles

What’s the verdict? eMPs are now normally recognized as part of the electricity supply chain as commissionaires, not VAT-exempt credit service providers. This means they should usually be able to fully deduct input VAT.

This is a shift from previous rulings on fuel card issuers, who were considered to provide exempt financial services, resulting in limited VAT deductibility.

But that’s not all! Additional services offered by eMPs may, depending on the circumstances, have separate VAT treatment. Special place-of-supply rules for electricity also apply.