Abstract Information on the cathode/organic–electrolyte interface structure provides clues regarding the rate and reversibility of lithium intercalation reactions in lithium‐ion batteries. Herein, structural changes within the LiCoO 2 electrode, throughout the interphase region, and in the LiPF 6 /propylene carbonate electrolyte are observed concurrently by in situ neutron reflectometry. The formation of an electrical double layer (EDL) during the early stages of charging and discharging is investigated and compared with that at an intercalation‐inactive Nb:SrTiO 3 electrode. At the intercalation‐inactive interface between Nb:SrTiO 3 and the electrolyte, a voltage‐dependent ionic distribution corresponding to the EDL forms on the electrolyte side without the formation of a cathode/electrolyte interphase (CEI) layer. In contrast, at the intercalation‐active LiCoO 2 /electrolyte interface, a CEI layer forms immediately after cell construction, and the ionic distribution in the electrolyte formed outside the CEI layer scarcely changes upon voltage application. The CEI/electrolyte interface is shielded from potential changes by the electronically insulating CEI; therefore, structural changes in the EDL are restricted. This supports the prevailing understanding that the CEI layer defines the rates of solvation/de‐solvation and adsorption/desorption reactions of lithium ions.