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General interpretation regarding the classification of transactions with the use of fuel cards for VAT purposes

  • The Ministry of Finance has prepared a general interpretation explaining how to correctly qualify for VAT purposes transactions with the use of fuel cards, carried out in the three-party model.
  • It will make determining the nature of the transaction for VAT purposes easier. Depending on the circumstances of the transaction, we can deal with either the delivery of goods or the provision of services.
  • The taxpayer’s compliance with the general interpretation will enable protection of his tax settlements.

Source

Relevant ECJ cases

Decided

Pending

See also

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