VAT Deferral Invoices Last Mile Solutions / Threeforce BV

We hereby inform you about a new service that allows business EV drivers with a valid VAT number to receive invoices with deferred VAT.

VAT Deferral as of January 1, 2023

Since January 1, 2023, Threeforce B.V. (operating as Last Mile Solutions), the entity handling our invoicing, no longer has a fixed location in Belgium. As of that date, there are no longer any employees or assets present at the Belgian location. Once the annual report for the Dutch branch for 2022 is completed, the Belgian location will be closed.

As a result, as of January 1, 2023, VAT deferral must be applied to invoices. However, it was technically not possible to apply VAT deferral automatically until July 2023. Starting from the billing cycle of August 2023, it is possible if you have a valid VAT number and name combination (successful VIES Check) in the Stroohm platform.

Enter Correct VAT Information - By September 30, 2023

To make optimal use of this new service, it is important that the account to which the charging sessions are billed contains correct and valid VAT numbers. We kindly request you to verify before September 30 that your company name and VAT numbers as entered in the Stroohm platform match the data in the European VIES registration system (https://europa.eu/youreurope/business/taxation/vat/check-vat-number-vies/index_en.htm). If the data in the Stroohm platform does not match the VIES register by September 30, VAT deferral will not be applied, and it cannot be adjusted retroactively. VAT deferral will then apply to charging sessions from the moment the data in the Stroohm platform does match the VIES register.

Exceptions

The check on data in the VIES register is decisive for the application of deferred VAT. However, exceptional cases are conceivable:

• If it is necessary to use a different name than the one listed in the VIES register, but a valid VAT number is available. If you are exempt from VAT and may encounter issues with the application of deferral.
• In such cases, we kindly request you to contact [e-mail] so that, if necessary, adjustments to the customer configuration can be made with your consent to achieve the desired situation.
  
  

Correction of Invoices for the Entire Year 2023

If you have received one or more invoices in 2023 without deferred VAT but have a valid VAT number and name combination in the Stroohm platform before September 30, 2023, the invoices will be corrected retroactively from January 1, 2023. For each invoice sent, a credit note will be issued (including a reference to the original invoice), and a new invoice with deferred VAT will be issued.

The invoice correction process will commence on October 1, 2023, and will be completed no later than the end of 2023.

If you have any questions, please contact our provider via email: [e-mail].