- The purchase or recharge of fuel cards is not subject to VAT at the time of recharge.
- Issuing an invoice is not mandatory when recharging, as these are considered multi-purpose vouchers under Italian law.
- VAT is applied at the time of actual fuel purchase, not when the card is recharged.
- This approach updates previous guidance from the Italian Revenue Agency.
Source: commercialistatelematico.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.
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