VAT on EV charging transactions - Reseller Model vs Referral Model

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By Markus Müller and Thomas Schenkelberg

VAT on EV charging transactions can become so painfully complicated that it hinders the much needed growth of (international) charging station networks. The chosen legal model drives the VAT complexity. eMSPs and CPOs have the choice of operating under a reseller model or under a referral model.

The Share&Charge Open Charging Network (OCN) enables both, the reseller model and referral model. However, we believe that the referral model will reduce the VAT complexity significantly and therefore help to overcome a lot of pains currently seen in the market. In the referral model an eMSP receives a referral fee from CPOs, similar to affiliate commission fees in the ecommerce space. In the reseller model, however, the eMSP is the legal reseller of electricity which causes a lot of the painful VAT complexity.

Markus Müller (KMLZ, VAT expert) provides a valuable analysis of the referral model and reseller model from a VAT perspective.

Table of Contents [German Version]

Excerpt [English Version]

Excerpt [German Version]

Download Our Publications

VAT on EV Charging Transactions [pdf, 40 pages, ENGLISH]

Version: June 15, 2020

VAT on EV Charging Transactions [pdf, 40 pages, GERMAN]

Version: June 15, 2020 (superceding version June 1, 2020)

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