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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.


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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