The Swedish tax authorities do not consider as “real estate” :
- a charging station in the form of charging posts mounted on concrete foundations, even when connected to the building’s electrical system
- a charging box mounted on the wall of a building, even when connected to the building’s electrical system.
As a result, the management and support fees charged by e-MSPs (E-mobility Service Providers) to CPOs (Charge Point Operators) for charging points located in Sweden would not be services connected to a building, but rather services taxable at the CPO’s place of business.
To find out more about the VAT regime applicable to e-MSPs and CPOs, read our blog here.
