Croatia Tax Agency Clarifies VAT Place of Supply Rules for Charging Electric Cars

The Croatian Tax Administration Aug. 3 clarified VAT place of supply rules for charging electric cars in EU member countries and in third countries. The clarification includes that: 1) the place of taxation is considered to be the place where the reseller has a permanent establishment; 2) the place of delivery is considered as the place where the consumer uses the goods, i.e., the place of the charging station; 3) the 13 percent VAT rate applies on the supply of electricity to the consumer if the charging point is located in Croatia; 4) the reseller must contact the tax authority ...