The employee, as private individual, will pay VAT on their electricity bill. In the case of split billing, the employer will be reimbursing the part of the electricity bill that was for charging the EV. Therefore, the €/kWh rate that the employer reimburses to the employee should include all relevant costs, including the VAT that the employee pays to their electricity provider.
The funds transferred from employer to employee (via Smappee Services) is not seen as a separate economic transaction by itself but simply a reimbursement (similar to an expense note). This means that no additional VAT needs to be charged and 100% of the funds are transferred to the employee. However, this also means it is unfortunately not possible for the employer to recover the VAT that the employee paid on their electricity.
Unlike the reimbursement from employer to employee mentioned above, the monthly cost for this Split Billing service (paid by the employer to Smappee Services) is subject to VAT which is recoverable by the employer.