VAT Excluded credit invoice
Provided your charging point is set to register charging sessions and their costs to charge cards, the charge point will operate the same as any roadside public charge point. In this situation, the owner of the electrical connection (you) bills the operator of the charge point (Blue Current) for the electricity costs. The operator of the charge point (Blue Current) bills the charge card provider, and the charge card operator bills the users of the charge point who charged their car at your charge point.
Because Blue Current is the party registering the transactions, we know the amount of power used to charge the car. It would not make sense to ask you, as private customer, to send us a bill. For your convenience, we've reversed this and will send you a credit invoice. Fiscally, this remains an invoice: you have supplied us with power against a certain fee.
This is why the same rules apply to a credit invoice as an invoice: since you are not a corporate entity, you cannot charge VAT. You have no VAT number and do not do any VAT administration. Blue Current, as a company, must charge VAT on the charge cards of users of the charge point. A charge point with a charging fee of 24ct/kWh excluding VAT and 24*1.21 = 29ct/kWh including VAT looks like this:
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We charge 29ct/kWh to the charge card (the charge card supplier might bill extra transaction costs on top of that).
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We remit 5ct/kWh to the tax administration.
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We credit 24ct/kWh to you, as private owner of the electrical connection.