Denmark Tax Agency Clarifies Electricity Tax, VAT Treatment for EV Charging Station Operators

The Danish Customs and Tax Administration Sept. 9 posted online Tax Council Binding Answer No. SKM2025.506.SR, clarifying the electricity tax and VAT treatment for charging station operators supplying electricity to electric vehicle (EV) customers. The taxpayer, a Danish energy company, sought clarification on the treatment of electricity tax and VAT regarding its intended plan to offer charging solutions and electricity supplies to its private EV customers. Upon review, the Tax Council found that: 1) the taxpayer could obtain an electricity tax refund, subject to satisfying all applicable conditions; 2) the taxpayer wasn’t entitled to a VAT deduction of the tax ...