General VAT ruling – VAT on supplies made via so called “fuel cards”
On February 16, 2021, Polish Ministry of Finance published the general VAT ruling relating to taxation of supplies of petrol/fuel made via so called “fuel cards”.
The general VAT ruling does not relate to all models of supplies made via “fuel cards” but only these models in which participate three taxpayers, i.e.:
According to the ruling, the activity of the intermediary, from VAT point of view should be classified as providing services, and not as supply of goods, if the following conditions are jointly met:
The above information was kindly provided by Independent Tax Advisers (Poland). For more information, please contact Dorota Baczewska-Golinska at: firstname.lastname@example.org.
Disclaimer: The information contained in the present page is general and does not constitute legal advice. Before taking any decision or action on the above information you should take the appropriate professional advice.