- The Danish Customs and Tax Administration clarified VAT treatment for cross-border fuel sales.
- A German company registered for VAT in Denmark bought fuel from gas stations and resold it.
- Customers used fuel cards from the company to buy fuel.
- The Tax Council determined the company acted as a commission agent, not a VAT-exempt financial services provider.
- The company’s activities are subject to VAT under the VAT Act.
Source: news.bloombergtax.com
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.
