Release: 31 January 2026
We are writing to inform you of important updates to Monta's VAT treatment for charging sessions in the United Kingdom and Norway in cases where electricity is being resold. These changes will take effect from 1 February 2026 and are being implemented to ensure compliance with local VAT regulations based on professional tax advice received.
Region | Previous Treatment | New Treatment | Net Impact |
United Kingdom | 20% UK VAT | 0% (Reverse Charge) | -20% VAT |
Norway | 0% (Export/Reverse Charge from DK) | 25% Norwegian VAT | +25% VAT |
For charging sessions at UK charge points where the buyer is purchasing with intent to resell (taxable dealer), we are updating the VAT treatment from 20% UK VAT to 0% VAT under the reverse charge mechanism.
Following a comprehensive VAT review with external tax advisors, we have determined that the supply of electricity from UK charge point operators to Monta Denmark constitutes a wholesale supply of electricity. Under UK VAT rules, such wholesale supplies have their place of supply determined as Denmark (where Monta is established), not the UK.
As the place of supply is Denmark under UK rules, UK VAT should not be charged on these supplies. Instead, Monta Denmark will account for VAT under the reverse charge provisions in Denmark.
Invoices for UK charging sessions will no longer include 20% UK VAT. The net effect is a reduction in the VAT component on your invoices for UK-based charging.
For charging sessions at Norwegian charge points operated through Monta, we are updating the VAT treatment from 0% (treated as export/reverse charge from Denmark) to 25% Norwegian VAT.
Under Norwegian VAT regulations, electricity is classified as goods. When Monta acts as a Charge Point Operator (CPO) in the supply chain, purchasing electricity from bundled CPOs and reselling it to E-mobility Providers (EMPs), the supply of electricity is subject to Norwegian VAT if the electricity is physically supplied within Norway.
Based on professional tax advice, Monta must:
Use Monta's Norwegian VAT registration when charge points are located in Norway
Apply local Norwegian VAT at 25% on electricity supplies, regardless of where the EMP customer is established
The reverse charge mechanism is not available in Norway for goods supplied within the Norwegian VAT area
Invoices for charging sessions at Norwegian charge points will now include 25% Norwegian VAT. For B2B customers, this VAT should be recoverable through your standard VAT return processes where applicable.
Effective Date: 31st of January 2026
All charging sessions starting from the afternoon of January 31st 2026 will be invoiced under the new VAT treatment
Sessions completed before this date will continue to be invoiced under the current VAT treatment