Technical differentiation problems at filling stations
At hydrogen filling stations, it is currently not possible to make a technical distinction between fuel cell and combustion vehicles. This leads to uncertainties under tax law, as both vehicle types are taxed differently. In some cases, filling station operators react by banning hydrogen burners from filling stations, but this is not a sustainable solution.
Solutions and regulatory conflicts
Discussed solutions such as selection options at the fuel terminal or separate fuel cards meet with concerns from the main customs office regarding tax fraud or contradict the EU’s AFIR Directive, which requires non-discriminatory ad hoc payments. The implementation of the AFIR Directive collides with national tax law requirements.
Future prospects
Legal clarification is urgently needed to address the discrepancies between EU requirements and national tax laws. Potential solutions include:
- Technological innovations for automatic vehicle identification
- Harmonization of tax laws for hydrogen as a fuel
- Development of a uniform European legal framework
Overcoming these challenges is crucial for the future of hydrogen mobility and requires close cooperation between legislators, industry and research.
