Dutch tax authority confirms: how HOAs can avoid double VAT on EV charging

On 19 February 2025, the Dutch tax authority shared an official statement that sheds light on the VAT position of HOAs offering EV charging. Up until that point, it had never been entirely clear who within the EV charging chain was responsible for VAT, and under what circumstances. This lack of clarity often led to VAT being charged multiple times, once when the HOA paid its energy supplier, and again via the CPO, without any possibility for reclaim.

That has now changed. In this new guidance, the tax authority confirms that an HOA can indeed be seen as a VAT entrepreneur, provided certain conditions are met. This means that, under the right circumstances, HOAs can deduct the VAT they pay on electricity used for EV charging, potentially saving them hundreds of euros each year. It’s a major step toward more transparent and fair financial structures for HOAs managing shared charging infrastructure.

The role of VVE Laadloket

E-Flux by Road spoke to VVE Laadloket, who played an active role in the announcement of this decision. VVE Laadloket works together with several companies with the shared goal of future proof EV charging possibilities for home owner associations. This confirmation follows research conducted by VVE Laadloket, which focused on the question of whether an HOA supplying electricity to its residents, via charging stations on its own premises, qualifies as a VAT entrepreneur. The short answer, as it turns out, is yes. But what does that mean in practice?

What this means in practice

Until recently, HOAs often found themselves in a difficult position: they paid VAT on the electricity they purchased but couldn’t reclaim it, as they were not considered entrepreneurs. At the same time, the charge point operator (CPO) charged VAT to the end users. This resulted in so-called 'VAT stacking', an inefficient and costly situation.

With the recent clarification from the Dutch tax authority, that has now changed. HOAs that apply for a VAT number can now reclaim VAT on their energy costs, provided they meet the criteria: they must operate independently, provide services for a fee, and do so on a structural basis. VVE Laadloket supports this process, and when needed, they help HOAs apply for a VAT number, enabling them to recover the VAT they've paid.

The financial upside for HOAs

For HOAs, this is not just a technical update, it’s a financial opportunity. By adjusting their status and working within a VAT-compliant structure, they can reduce unnecessary costs and better serve their members. That means lower charging fees, less administrative friction, and greater control over how their infrastructure is managed. It’s even possible to reclaim VAT on charging stations, infrastructure, and electricity retroactively for up to five years back.

How does this work for E-Flux by Road?

At E-Flux by Road, we’ve anticipated this development for quite some time. Our platform already supports VAT-compliant billing structures and self-billing models that ensure HOAs stay in control of their costs and reporting. From transparent invoicing to split billing and automated administration, our CPO model aligns fully with the requirements now laid out by the tax authority.