Draft Directive – Amendment and Establishment of Practice for VAT Treatment of Fuel Card Schemes

• The Skattestyrelsen has revised its practice regarding the treatment of fuel card schemes in accordance with guidelines from the Momsudvalget.
• The issuer of the credit card can be considered as the supplier of fuel to the cardholder if the criteria in the guidelines are met.
• Previous practice regarding international credit card systems of fuel companies is changed.
• There must be a match between the issuer of the invoice and the seller for VAT purposes, or third-party invoicing can be used.
• References to relevant sections of the Momsloven and the Den juridiske vejledning are provided.
• A list of stakeholders for the consultation is included.

Source: info.skat.dk

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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