- New information from the General Financial Directorate (GFR) regarding VAT on fuel cards.
- The information aims to unify VAT application and clarify key rules related to fuel cards.
- The information is based on the VAT Committee Guidelines and the European Court of Justice decision C-235/18 known as VEGA.
- The information clarifies conditions for the delivery of goods between involved parties: fuel supplier and card issuer, and card issuer and cardholder.
- Delivery of goods occurs if:
- An agreement exists between the issuer and holder stating the holder purchases fuel on behalf of the issuer.
- Ownership of fuel is transferred to the issuer, who acts as the owner, not just an intermediary.
- The issuer’s performance is similar, meaning they do not modify the fuel.
- If these conditions are met, the card issuer is considered the fuel supplier, and the cardholder can claim VAT deduction from the issuer’s invoice.
- If the conditions are not met, it is considered a financial provision for fuel purchase, and VAT regime needs further examination.
- Businesses using fuel cards should review their contracts with card issuers to ensure compliance with the conditions.
- Assistance is available for contract review.
Source: accace.cz
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.
