Fuel transfers in storage without VAT even if more than two parties are involved

• The Italian Revenue Agency has provided a response regarding the applicability of Article 1, paragraph 939 of Law 205/2017.
• The response specifically addresses the extraction of fuel from fiscal deposits and the regulations surrounding it.
• The regulations apply to gasoline, diesel, and other fuel products.
• The extraction or consumption of fuel from these deposits requires the payment of VAT without the possibility of compensation.
• The VAT payment must be made by the party for whom the deposit operator is extracting or consuming the products.
• The VAT base includes the amount of excise tax and any additional service charges.
• The response confirms that the regulations apply regardless of the number of parties involved in the fuel transfers during storage in fiscal deposits.

Source: eutekne.info

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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