Deductible amount for charging station and charging station infrastructure

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More and more automobiles are equipped with an electric motor for propulsion. The energy for these vehicles is provided by a traction battery or fuel cell. There are vehicles equipped exclusively with an electric motor as well as hybrid models. Automobiles equipped with an electric motor (hereinafter referred to as electric vehicles) can be supplied with electric energy via a charging station. For the purposes of this circular, charging station is understood to mean charging stations and charging points consisting of an electric connection with a plug to connect to the electric vehicle. Charging stations are understood to mean charging stations that are incorporated into the land. These usually qualify as immovable property by their nature. Charging points are understood to be the outlets specifically designed for charging electric vehicles that are usually placed on the wall of a property. These usually qualify as immovable property by destination, and retain their movable nature for the provisions of VAT legislation. Manufacturers offer this customized charging infrastructure that allows the battery of an electric vehicle to be recharged in various places (e.g., on public roads, at the home of individuals, at businesses). This circular discusses the VAT rules applicable to the delivery and installation of a charging station, the charging of an electric vehicle and the right to deduct VAT.