It seemed that after the Ministry of Finance issued a general ruling on fuel cards last month (PT9.8101.3.2020), the saga on fuel accounting with the use of cards and whether it is a supply of goods in a chain transaction or a provision of services for VAT purposes practically coming to an end. However, the only certainty about taxes is that they are uncertain (at least recently in Poland). And a good example of this is still VAT settlements in the aspect of fuel cards.
In the near future, we expect another judgment of the Court of Justice of the EU (CJEU) on fuel cards. This time the case is even more interesting, because the Supreme Administrative Court decided to refer a question for a preliminary ruling in the aspect of the consequences of recognizing invoices for fuel delivery settled under fuel cards as empty invoices within the meaning of Art. 108 of the VAT Act.
Source MDDP
See also ECJ C-48/20 – P vs. PL – Questions – Input VAT recovery relating to unduly invoiced VAT
