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  • E-mobility

E-mobility

Croatian policy promotes e-mobility as a central component of a sustainable and climate-friendly transport system. For this reason, the purchase and operation of electric vehicles are promoted in various ways: either through financial incentives for the purchase of an electric vehicle (environmental bonus), through vehicle tax reductions, or also through KfW financing of the so-called Wall boxes. Among other things, for mobility service providers this creates many new tax challenges arising from a large number of market participants and newly created service relationships.

From a VAT perspective, this raises questions about the classification of sales that take place in the context of electromobility, business models, and services provided by participants such as a charging station operator, a mobility operator, or an e-charging card issuer. Furthermore, the unclear legal situation regarding the charging of electric vehicles carries VAT risks that may lead to the subsequent payment of VAT or additional VAT debt. Exciting questions arise concerning the VAT classification of sales that take place through the collection process.

Another key issue in practice is the provision of e-vehicles to employees. This raises issues of sales tax and income tax. For example, tax incentives have been created for electric vehicles and plug-in hybrids used as company cars, such as tax credits on the valuation of private use until the end of 2030, tax exemptions for company electricity charges, and flat-rate taxation of device transfers for a charge. Other questions arise in connection with the so-called "wall boxes", such as the allocation of the same companies or the transfer of wall boxes to employees and the consequences of their use.

The transformation of the automotive industry creates these and many other new topics and problems that our experts will be happy to help you with.