In this work, modified commercial cylindrical lithium-ion cells with multiple separate current tabs are used to analyze the influence of tab pattern, frequency and temperature on electrochemical impedance spectroscopy. In a first step, the effect of different current tab arrangements on the impedance spectra is analyzed and possible electrochemical causes are discussed. In a second step, one terminal is used to apply a sinusoidal current while the other terminals are used to monitor the local potential distribution at different positions along the electrodes of the cell. It is observed that the characteristic decay of the voltage amplitude along the electrode changes non-linearly with frequency, where high-frequent currents experience a stronger attenuation along the current collector than low-frequent currents. In further experiments, the decay characteristic is controlled by the cell temperature, driven by the increasing resistance of the current collector and the enhanced kinetic and transport properties of the active material and electrolyte. Measurements indicate that the ac current distribution depends strongly on the frequency and the temperature. In this context, the challenges for electrochemical impedance spectroscopy as cell diagnostic technique for commercial cells are discussed.