Abbreviated form of legal source(s)
Law on electricity tax
Description of support scheme
Company vehicles charged on the company premises are exempted from paying the electricity tax on the electricity used to charge the vehicles.
The scheme has been approved until 2031.
Amount
The electricity tax on the electricity used to charge EVs is reduced to a base tax of 0.04 øre/kWh (0.005 eurocent/kWh).
Addressees
Companies registered under the Law on VAT
Procedure
The company must provide documentation on the total energy consumption of its EV charging stations in the given tax year. If the company cannot provide such documentation (e.g., because there is no separate meter for the charging stations), then the refund is calculated based on 460 kWh per month per registered vehicle. Prior to the first day of each month the company must provide a list of its vehicles. (§11(5) Law on electricity tax)
Only when the charging station is operated for the account and at the risk of the company and the company is involved in its operation is the electricity used at that charging station eligible for the refund.
Competent authority
DEA