Why is there no mention of VAT on my credit note?
This is a common question! Let’s break it down
The tariff for consumed energy is usually agreed upon between you and your employer. E-Flux prepares a self-billing invoice every month for the energy you charged at home. On an employee location the reimbursement goes to you as a person, so no VAT is added, even if you have a VAT number yourself.
This is why the tariff you agree on with your employer should already include all taxes (a full rate): the amount set is exactly what you receive.
If you charge at home with your employer's charge card, your employer receives a separate charge card invoice for those sessions, with VAT added. A VAT-registered employer can reclaim that VAT.
Example
Let’s say you and your employer agree on a tariff of €0.25 per kWh, and you charged 1000 kWh at home last month with your employer's charge card:
E-Flux creates a self-billing invoice in your name for €250.00 (no VAT).
This amount is paid out to you.
Your employer receives a charge card invoice of €250.00 excl. VAT, or €302.50 incl. VAT.
Your employer pays that invoice and can reclaim the VAT from the tax authorities.
E-Flux pays the VAT to the tax authorities.
More about who gets VAT on a reimbursement, and how to treat it for tax purposes: VAT on reimbursements for charging stations and home charging.