Company: PLSAY
Filing Date: 2025-04-23
Form Type: 20-F/A
Source: 0001884082-25-000005
Chunk: 112

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-04-23
Form: 20-F/A
Chunk 112
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 |        |     |       |     |                 |
| 15.1*     |     | Consent of Deloitte AB, independent registered accounting firm to Polestar Automotive Holding UK PLC (formerly known as Polestar Automotive Holding UK Limited).                                                                                                                                                                                 |     |        |     |       |     |                 |
| 97.1*     |     | Compensation Clawback Policy                                                                                                                                                                                                                                                                                                                     |     | 20-F   |     |  97.1 |     | August 14, 2024 |
| 101. INS* |     | Inline XBRL Instance Document.                                                                                                                                                                                                                                                                                                                   |     |        |     |       |     |                 |
| 101. SCH* |     | Inline XBRL Taxonomy Extension Schema Document.                                                                                                                                                                                                                                                                                                  |     |        |     |       |     |                 |
| 101. CAL* |     | Inline XBRL Taxonomy Extension Calculation Linkbase Document.                                                                                                                                                                                                                                                                                    |     |        |     |       |     |                 |

<div align='center'>57</div>

| 101. DEF* |     | Inline XBRL Taxonomy Extension Definition Linkbase Document.                  |
| 101. LAB* |     | Inline XBRL Taxonomy Extension Label Linkbase Document.                       |
| 101. PRE* |     | Inline XBRL Taxonomy Extension Presentation Linkbase Document.                |
| 104*      |     | Cover Page Interactive Data Filed (embedded within the Inline XBRL document). |

* Filed herewith.

** Form 8-K was originally filed by Gores Guggenheim, Inc., which became a subsidiary of Polestar in connection with the Business Combination.

*** Furnished herewith.

+ Indicates management contract or compensatory plan.

† Certain confidential information (indicated by brackets and asterisks) has been omitted from this exhibit because it is both (i) not material and (ii) the type of information that the registrant treats as private or confidential.

# Excludes certifications related to Exchange Act Rules 13a-15(e), 13a-15(f), 15d-15(e), and 15d-15(f) for establishing and maintaining disclosure controls and procedures and internal control over financial reporting. These certifications are not included in Exhibits 12.1 and 12.2 filed herewith as Item 15. Controls and Procedures has not been amended in this filing. Refer to Exhibits 12.1 and 12.2 to the Form 20-F