The EV charging industry is new and growing fast, which means the EU’s VAT laws are continually evolving to match the changes. The Road team has updated our billing & settlement engine to align with the latest framework, ensuring E-Flux customers will be billed the VAT rates that align to their subscription or session types.
This ensures compliance with local VAT regulations, as VAT is dictated not by the supplier’s country but by the location of the charging session. For example, services rendered in Germany will reflect the 19% German VAT even if the supplier is based elsewhere.
Payment Methods and VAT Application
The VAT rate remains consistent regardless of payment method—whether immediate payment via card in the app or through a monthly invoice. This consistency ensures adherence to local tax regulations based on the charging station's location.
Our approach
Your VAT rate is determined using four main criteria:
Location of VAT registration of the customer
Location of the charging station
Type of transaction
Your tax status. Registered (B2B) or not for VAT (B2C)
Whether your account or charging station is configured as private or business. For accounts configured as private, VAT will not be added to revenue invoices, whereas business-configured accounts will include VAT in current and future invoices.
Reverse charges will be applied when applicable. We have also updated the design of the invoice to summarize costs, including VAT.
Our dual invoice system distinguishes between two types: Charging Card Invoices, which include VAT, and Reimbursement Invoices, which are VAT-exempt because they are processed directly through E-Flux by Road.
Check your VAT number
We use the VAT number listed in the platform to determine the correct rate. You can find it in the dashboard:
Go to profile & settings;
Choose account info & contact;
You will see the field for your VAT number. Please ensure this is up-to-date.