Study on legal and tax dimensions of cross-border charging in electromobility for E.ON successfully completed


In the summer, we prepared a study for our client E.ON, the subject of which was to propose implementation of cross-border recharging from legal and tax point of view. The base scenario was a situation when a customer registered to the E.ON Drive service travels abroad and recharges his/her electric car at foreign charging stations. 

In the study we dealt with, among other things, the isse of different rates and principles of VAT applied in electromobility in different European countries (with special attention to neighboring countries of the Czech Republic), identified the problems of cross-border VAT in electromobility, dealt with possible ways of accounting for charging in foreign countries and their advantages, disadvantages, and risks associated, evaluated eRoaming transparency for customers and others. 

With warm cooperation of representatives of E.ON Energy a.s., an entity that is in charge of the issue of electromobility charging in E.ON, we recommended the most suitable model of eRoaming, taking into account the risks and complexity of implementation and defined the necessary form of contracts enabling cross-border charging services for individual subjects such as foreign charging service providers, backend system suppliers or the customers.