General interpretation regarding the classification of transactions with the use of fuel cards for VAT purposes

• The Ministry of Finance has prepared a general interpretation explaining how to correctly qualify for VAT purposes transactions with the use of fuel cards, carried out in the three-party model.
• It will make determining the nature of the transaction for VAT purposes easier. Depending on the circumstances of the transaction, we can deal with either the delivery of goods or the provision of services.
• The taxpayer’s compliance with the general interpretation will enable protection of his tax settlements.

Source

• gov.pl
• KPMG

Relevant ECJ cases

Decided

• ECJ C-185/01 (Auto Lease Holland) – A lessor of a vehicle did not make a supply of fuel to the lessee when the lessee fills up his car
• ECJ C-526/13 (Fast Bunkering) – VAT exemption not applicable to supplies of goods for the fueling and provisioning to intermediaries acting in their own name
• ECJ C-277/14 (PPUH Stehcemp) – Right to deduct VAT in case of non-existent supplier
• ECJ C-235/18 (Vega International) – Use of fuel cards; Recipient; Recharging of financing?

Pending

• ECJ C-855/19 (Administracji Skarbowej Bydgoszczy) – Intra-Community acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions
• ECJ C-48/20 – P – Input VAT recovery relating to unduly invoiced VAT

See also

• ECJ – Provision of fuel card scheme can qualify as VAT exempt pre-financing activity

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