VALUE-ADDED TAX (VAT) – EU ROAMING
CUSTOMER IS
End Consumer – Business Customers
An “end consumer” is anyone within the EV charging chain who actually consumes or “uses” the electricity — this can include both business and private customers.
If the customer does not have a valid tax identification number in the country where the vehicle is billed, the VAT of the billing country always applies.
If the customer has a valid tax identification number in the country where the vehicle is billed, the reverse charge procedure applies.
. . .
COMPANIES
A “company” refers to any party in the EV charging chain that does not consume the electricity itself (e.g., MSP, CPO, CSO, or roaming partner).
The company has a Dutch VAT number (NL VAT) → Dutch billing service with Dutch tax number. Always Dutch VAT applies on the invoice.
The company has an EU VAT number (not NL) → Reverse charge procedure applies.
The company has no or no valid tax identification number → VAT of the billing country always applies.
. . .
If a company does not have a valid VAT number in the country where the vehicle is charged, we apply the VAT of that country and use our own VAT registration number in that country.
We are currently VAT-registered in the following countries:
NL / DE / BE / FR / CH / DK / IT / LU / AT / SE / PL / GB / CZ / ES
This overview serves solely as a guideline and does not constitute legal or tax advice. We recommend consulting your legal or tax advisor for individual assessment.