Do I need to charge VAT on passed-on energy?

Energy passed through to guests usually follows the accommodation rate

Yes, energy that landlords of short-term accommodation pass on to their guests is in most cases subject to VAT, at the same rate as the accommodation itself. The Tax Authority considers facilities that are part of providing accommodation to be part of the accommodation service as a whole. Electricity that a guest uses during their stay in a holiday home, B&B, apartment or chalet falls under that heading: it is not a separate energy supply to a random customer, but part of the stay being offered.

This applies regardless of how the energy is charged. Whether the energy is included in the nightly rate, listed separately on the invoice, or billed per kWh directly by the guest through a system like Staywatt, does not in itself change whether it is an accommodation facility. Where this can be different is in situations outside accommodation provision — for example a charging point that is also accessible to visitors who are not staying at the park or in the property. For that kind of separate supply, different VAT treatment may apply than for the electricity that is part of the stay itself, and the exact classification of this follows from the rules that the Tax Authority describes for accommodation facilities.

What the Tax Authority says about accommodation facilities

This explanation is based on Tax Authority information on the VAT rate for accommodation, which states that facilities that are part of providing accommodation are included in the VAT treatment of that accommodation provision. For a more precise definition — which facilities exactly fall under this and how that applies in specific situations — the official text from the Tax Authority is the appropriate source to consult.