In that case, you can consider the charging costs for the electric car as business expenses. Below are some important points regarding the business use of a home charging station:

1. Purchase and installation: The purchase and installation of the charging station can be considered a business investment. This means that the costs may be fully or partially deductible as business expenses. Consult a tax advisor or the Tax and Customs Administration for specific information on the deductibility of the costs in your situation.
   
   

2. Charging costs: The costs for charging the electric car can be considered business expenses. It is important to maintain good records of the charging costs, for example by using a separate charging card or charging app that registers business expenses. These costs can then be included in the business accounting.
   
   

3. VAT deduction: If you are an entrepreneur and entitled to a VAT refund, you may also be able to deduct the VAT on the purchase and installation costs of the charging station and the VAT on the charging costs (if applicable) as business expenses. Consult a tax advisor for specific information on VAT deductibility in your situation.
   
   

4. Additional tax: If you use the electric car for both private and business purposes, additional tax may apply. This means that a certain percentage of the car's catalog value is added to the income and taxed. Note that the charging costs do not affect the additional tax, as they are handled separately.

   
   

   It is important to emphasize that tax rules and cost deductibility may vary depending on various factors such as your business type, specific situation, and applicable legislation. Therefore, it is wise to consult a tax advisor for tailored personal advice and to obtain the most recent information relevant to your specific situation.