Sweden Tax Court Issues Advance Notice Clarifying VAT Place of Supply Rules for EV Charging

The Swedish Tax Court July 4 issued Advance Notice No. 15-25/I, clarifying VAT place of supply rules for electricity and the provision access to domestic charging networks, for electric vehicles (EVs). The taxpayer, a company without a permanent establishment (PE) in Sweden, provided Swedish EV users with ongoing pricing and availability information of network charging stations operated by third parties through an app. The taxpayer invoiced customers for the electricity delivered, and separately stated a fixed fee for network access. The taxpayer sought clarification on place of supply rules. Upon review, the Tax Court found that: 1) the taxpayer’s supply ...