Denmark Tax Agency Clarifies VAT Liability for Charging Station Concessions

The Danish Customs and Tax Administration Dec. 10 posted online Tax Council Binding Answer No. SKM2024.624.SR, clarifying the VAT liability rules for charging station concessions. The taxpayer, a public authority that owned several properties, entered into a concession agreement with an operator in which it sold the right to use parking spaces to establish and operate charging stations. The taxpayer received a one-time payment as consideration, and sought clarification regarding whether this amount was subject to VAT liability. On review, the Tax Council agreed with the Tax Agency’s recommendation, finding that: 1) the taxpayer’s activity was subject to the same ...