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 continuously updates 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 these 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)
For reimbursements: who receives the reimbursement. A reimbursement paid to a person (an employee location or a private account) carries no VAT. A reimbursement paid to a business account with a VAT number in the dashboard has 21% VAT added.
Reverse charges will be applied when applicable. We have also updated the design of the invoice to summarize costs, including VAT. Note: reverse charge does not apply to electricity supply in Germany, Italy, or Luxembourg — standard local VAT rates apply in those countries even for B2B customers.
There are two kinds of invoice. Charging card invoices include VAT. Reimbursement invoices include VAT only when they are paid to a business account with a VAT number. See VAT on reimbursements for charging stations and home charging.
VAT on charging in the Netherlands
Charging sessions in the Netherlands are billed at the standard VAT rate of 21%. The reduced rate of 9% does not apply to EV charging, so 21% on your invoice is correct.
If a roaming fee applies (for example €0.03 per kWh for a charge card from another provider), it is added to the rate before VAT: (€0.40 + €0.03) × 1.21 = €0.52 per kWh.
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 Account settings and choose Organization;
Choose Account info & contact;
You will see the field for your VAT number. Please ensure this is up-to-date.