Fuel card sales have so far generally been processed as a VAT chain transaction. Mineral oil companies (“MÖG”) settle purchases of goods to the card issuer (“KE”). The KE then settles its own deliveries to its card customers (“KK”).
The draft already puts fuel card sales on a level with credit card sales by qualifying them as a means of payment across the board, regardless of the contractual arrangement. In number 1, the BMF then defines the provision of tax-free credit granting services as the normal sales tax case for “fuel card transactions”. Merely as an exception, fuel deliveries should be possible as series deliveries – and only if the requirements of the new catalog are cumulatively met. However, compared to the previous requirements, these have been tightened based on the ECJ ruling on Vega :
“The” KE “acquires the object of the delivery with the intention of delivering it to the” KK “. The “KE” can freely decide on quality, quantity and the place and time of delivery. It is not sufficient if an […] authorization by the “KE” is automatically limited to compliance with existing […] conditions / restrictions (e.g. checking the availability limit of the respective card). “The legally secure implementation of these requirements in the Practice is likely to be difficult.
Source KMLZ
See also
- C-185/01 (Auto Lease Holland) – A lessor of a vehicle did not make a supply of fuel to the lessee when the lessee fills up his car
- C-235/18 (Vega International) – Judgment- Financing in advance purchase of fuel is an exempted financial service
