This deliverable presents the state-of-the-art (SoTA) analysis and gap assessment for bidirectional EV charging within the NEVERFLAT project. It provides a structured review of existing technologies, standards, and system architectures, alongside an evaluation of regulatory frameworks, market conditions, and socio-economic factors influencing vehicle-to-grid (V2G) deployment. The document benchmarks current solutions, defines key performance parameters, and identifies technical, economic, and interoperability barriers to large-scale adoption. Based on this analysis, it outlines the main challenges and opportunities for cost-effective, scalable, and user-acceptable bidirectional charging infrastructure, establishing the technical and market baseline for subsequent project activities.