Company: PLSAY
Filing Date: 2025-04-23
Form Type: 20-F/A
Source: 0001884082-25-000005
Chunk: 5

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-04-23
Form: 20-F/A
Chunk 5
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 expected total amount of AUC recognized.

A reclassification of cash flows between operating and investing activities and other smaller errors that have been identified are also being corrected as part of this restatement process.

Refer to Note 31 - Restatement of financial statements to the Restated Financial Statements beginning on page F- 66 of this Annual Report for additional information.

#### Amendments to Form 20-F
The Restated Financial Statements are attached hereto beginning on page F-1 of this Annual Report. Other sections restated in connection with the Restated Financial Statements are:

• Part I, Item 4. A History and Development of the Company

• Part I, Item 4. B Business Overview

• Part I, Item 5. Operating and Financial Review and Prospects

• Part I, Item 6. F Disclosure of a registrant's action to recover erroneously awarded compensation

• Part III, Item 18. Financial Statements

The following section is amended as follows:

• Part III, Item 19. Exhibits, to add Exhibits 12.1, 12.2, 13.1, 13.2 and 15.1

In accordance with applicable SEC rules, this Amendment includes (i) new certifications required by Sections 302 and 906 of the Sarbanes-Oxley Act of 2002 from our Chief Executive Officer (as Principal Executive Officer) and our Chief Financial Officer (as

Principal Financial Officer) and (ii) a new consent letter from the Company’s independent registered public accounting firm, Deloitte, each dated as of the filing date of this Amendment.

The Restated Financial Statements and the sections referenced above are referred to as the “Amended Items.” Other than the Amended Items, this Amendment does not modify or update in any way the disclosures in or exhibits to the Original Form 20-F; nor does it reflect events, occurring after the Original Form 20-F. Accordingly, this Amendment should be read in conjunction with the Original Form 20-F.

### POLESTAR AUTOMOTIVE HOLDING UK PLC
<div align='center'>TABLE OF CONTENTS</div>

|                                                      |     |                                                      |     | Page |
| CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS |     |                                                      |     |   ii |
| FREQUENTLY USED TERMS                                |     |                                                      |     |    1 |
| PART I                                               |     |                                                      |     |    6 |
|                                                      |     | ITEM