The adoption of electric vehicles is on the rise among businesses and consumers, driven by the goal of reducing carbon emissions. According to the European Green Deal, the European Commission aims to have at least 30 million zero-emissions cars on European roads by 2030. To support this transition, new business models have emerged, offering tailored services to electric vehicle owners. These business models focus on assisting drivers in finding charging stations and facilitating their use. One such model involves a charge point operator (CPO) who owns or operates charging stations, and an e-mobility service provider (EMSP) who offers subscription-based services to the electric vehicle owners, such as an app for locating and booking charging slots. The EMSP bills the driver for all activities and the electricity consumed.
Although it is crucial that taxes, like value added tax (VAT) do not hinder business models that contribute to carbon reduction, there are still unanswered questions about the tax treatment of transactions between CPOs, EMSPs, and electric vehicle owners.
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