Based on ECJ decision Vega (15th May 2019, C-235/18), the purchase and resale of fuel through fuel cards in its own name and for its own account is a supply of goods and therefore may qualify as a chain transaction. Contrary, in case a company only organizes and manages the supply of fuel through fuel cards, a supply of services is at hand (Austrian VAT Guidelines Nr 345)
Source BMF
Unofficial translationm of the section on Supplies in English
Reference in the VAT Guidelines 2000
- Contract for the management of fuel cards: When a petroleum company charges fuel using fuel cards to an entrepreneur who only organizes and manages fuel cards for the direct user of the fuel card within the framework of an agreement on the management of fuel cards, this applies on the one hand a delivery of fuel from the petroleum company to the direct user of the fuel card and, on the other hand, to a service provided by the company managing the fuel cards to the direct user of the fuel card. This service can be tax-free under the requirements of § 6 Paragraph 1 Z 8 lit. a UStG 1994 (see ECJ May 15, 2019, C-235/18 ,Vega International Car Transport and Logistic ).
- In the case of fuel card contracts that regulate the purchase and sale of fuels, however, a series of deliveries can be assumed.
Source Findok
