Abstract

A sector of electro-mobility is constantly developing across EU member states. However, it also faces the obstacles related to the construction of VAT taxation system in terms of electricity’s supply. Polish VAT rules are particularly inconvenient and potentially inconsistent with the EU principles. The main aim of the article is to outline the major VAT issues related to the process of loading the electric vehicles using the loading stations located in Poland. In particular in the scenarios in which the foreign entities are involved into the supply chain. It summarizes the current tax practice and provides de lege ferenda postulates to facilitate the VAT settlements for electromobility business’ operation on the EU level.