Změny v zařazení nabíjecích stanic do odpisové skupiny

Changes in the classification of charging stations in the depreciation group for tax purposes

As you may have already noticed, in order to support low-emission mobility in the Czech Republic, the government has introduced changes in the taxation of income of employees that use a company electric car for private purposes (our alert HERE). In addition to this favouring  of electromobility, charging stations put into use from 1 July 2022 will also be classified in the 2Nd Depreciation group (tax depreciation period of 5 years) if they are separate fixed assets.

The Income Tax Act specifically states in Annex 1 that the change applies on:

• machinery or equipment used exclusively to recharge a vehicle which is electrically driven or driven by a combination of an internal combustion engine and an electric motor; and
• electrical distribution equipment for voltages of 1 000 V and below used exclusively for the recharging of a vehicle having an electric drive or a drive combining an internal combustion engine and an electric motor.

It will also be possible to reclassify charging stations put into use before 1 July 2022 into 2Nd depreciation group, but the reclassification will be voluntary, not mandatory.

The issue of electromobility from the perspective of taxes has so far been addressed in the manual of the Confederation of Industry of the Czech Republic ("SP ČR") entitled Tax Issues of Electromobility (the entire manual HERE), which the SP ČR cooperated on together with the Ministry of Finance. For comparison, according to its last update from December 2021, charging stations, so-called wallboxes, were classified as a separate movable asset in the 3Rd depreciation group and therefore depreciation charges wwere applied for 10 years.

For further information, please contact the authors of this article or the EY client team you are working with.

Authors:

Martin Novák

Viktória Baityová