The private operator of a charging station is entrepreneurially active, as long as he / she delivers a sustainable contribution to third parties. The charging station is then used for the sustainable generation of revenues (sales) from the sale of electricity, which are subject to sales tax (VAT) in principle, whereby the sustainability of an activity must be assessed according to the overall picture of the situation.
The operator of a charging station can be treated as a small-scale business if the previous year’s revenue does not exceed 17,500 € and the sales of the current year are expected to exceed € 50,000 (Stand January 1, 2016). Sales tax is then not levied on sales. If the operator of a charging station does not carry out any further activities subject to revenue tax in addition, he will regularly fall under the small business rules.
When applying the small business rules, no input tax can be reimbursed from the incoming invoices (even from the purchase of the charging station) and no invoices with separate sales tax (VAT) certificate may be issued.
However, the operator of a charging station cannot use this simplification rule (option for so-called rule taxation).
As a business owner/ small business owner, the operator is required to make invoices on demand for the services provided by him and to keep copies thereof for 10 years.