Fuel Cards – Swedish Tax Agency’s view

• The VAT Committee has issued guidelines regarding the sale of fuel through a card system in accordance with the EU Court of Justice’s ruling C-235/18.
• The guidelines state that if fuel is sold through a card system that falls under Article 14.2c of the VAT Directive, it is considered a transfer of goods according to a commission agreement.
• If fuel is sold through a card system that falls under Article 14.1 of the VAT Directive, it is considered a financial service between the card issuer and the cardholder.
• The Swedish Tax Agency disagrees with this interpretation and believes that if there are agreements for the purchase and resale of the same goods, the right to dispose of the goods has transferred in two steps, and there is no provision of credit between the card issuer and the cardholder.

Source: www4.skatteverket.se

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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