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<p>Leveringstidspunktet er avgjørende for om det skal beregnes merverdiavgift ved omsetning av el-biler. El-biler som blir registrert på kunde før årsskiftet skal faktureres uten mva.</p>
<p>Skattedirektoratet uttaler:&nbsp;"Det sentrale kjennetegnet på risikoens overgang / levering ved kjøp av bil, er registreringen i Motorvognregisteret. Det er blant annet dette som er styrende for eierforholdene, ansvar for forsikringer og avgifter. Registreringstidspunktet er også av notoritetshensyn et enkelt, lett praktikabelt skjæringspunkt.&nbsp;</p>
<p>Skattedirektoratet legger til grunn at tidspunktet for når en bil/elbil skal anses levert kunde, er den dagen bilen er registrert på kunde i Motorvognregisteret. "</p>