Comments on ECJ C-235/18 (Vega): Ruling clarifies when input VAT may be recovered for fuel card purchases

On 16 February 2021, Poland’s Ministry of Finance published a general tax ruling regarding the right to recover input VAT for goods and services purchased using fuel cards. The general tax ruling was issued in the aftermath of the judgment of the Court of Justice of the European Union in the Polish case of Vega International (C-235/18).

Source:

• Deloitte
• KPMG

See also ECJ C-235/18 (Vega International) – Judgment- Financing in advance purchase of fuel is an exempted financial service

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