Nová Informace GFŘ k palivovým kartám

New GFD information on fuel cards

The General Financial Directorate has come up with a Christmas present for VAT payers, when on 18 December 2024 it issued Information on the application of VAT in the field of fuel cards.

The CJEU judgment of early 2003 in Case C-185/01 Auto Lease Holland BV opened the question of whether fuel card issuers acquire the right to dispose of the fuel they sell as owner and whether their customers - fuel card holders - are therefore entitled to deduct VAT.

After more than 20 years, the GFD is finally removing this uncertainty. In Chapter 4, the new Information sets out the specific conditions under which fuel card issuers are deemed to acquire fuel for VAT purposes and therefore cardholders can claim VAT deductions on the basis of a tax document issued by the card issuer.

However, if other traders (such as leasing companies or group service companies) enter the chain of trade in addition to the service station operator, the fuel card issuer and the card holder, the conditions set out in Chapter 4 Information must be met by all entities in the supply chain. It is strongly recommended to check this before claiming VAT deductions this year. We will be happy to assist you in checking the contractual documentation.

If you have any questions, please contact the authors of this article or the EY team you are working with.

Authors:

Stanislav Kryl

Otakar Souček