Sweden Tax Agency Announces Change in VAT Position on EV Charging Stations

The Swedish Tax Agency Oct. 19 issued Statement No. 8-2530261, announcing a change in its position on whether certain EV charging stations constitute immovable or moveable property for VAT purposes. The Tax Agency clarified that: 1) charging poles mounted on concrete foundations in the ground, and sometimes with electrical cables buried and pulled to the station, aren’t immovable property because they aren’t a definite part of the earth; 2) charging boxes mounted on building walls, and in some cases connected to a building’s electrical system, aren’t immovable property solely based on their connection; and 3) items installed and included as ...