Study of e-roaming for cross-border charging of electric vehicles

Year of realization: 2020

The subject of the study was to propose the implementation of cross-border charging from a legal and tax point of view. The study addressed the issue of a customer registered for the E.ON Drive service going abroad and subsequently recharging the electric vehicle at foreign charging stations. We analyzed, among other things, the issue of different rates and principles of VAT applied in electromobility in the EU, identified cross-border VAT problems in electromobility, dealt with possible ways of charging for foreign charging and their advantages, disadvantages or risks, evaluated the transparency of eRoaming for customers, etc. The result was a recommendation of the most appropriate eRoaming operation model, taking into account the risks and complexity of implementation and defining the necessary form of contracts enabling the cross-border roaming service for individual actors (ie foreign providers of recharging services, backend system suppliers or customers.