Marosa webinar: Slide deck & recorded session – European VAT rules for Fuel Card Businesses

📝 Description of fuel card activity from a VAT perspective.

❗ Impact of domestic reverse charge and the usual problems.

📃 The VEGA Case, and VAT recovery.

💻 How to automate your European VAT returns.

Other Source

• Slide deck

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Link to the ECJ Case

• May 15, 2019: ECJ C-235/18 (Vega International) – Judgment- Financing in advance purchase of fuel is an exempted financial service

VAT Expert Group

• On November 30, 2020, the VAT Expert Group issued a document ”Selected CJEU Cases with impacts on businesses operating in the EU Single Market”, which discusses amongst other the ECJ Case C-235/18 (Vega International)

EU VAT Committee – Working Paper 1020 discussed during the VAT Committee on November 22, 2021

• The document that the VAT Expert Group presented on November 30, 2020 was presented to the EU VAT Committee on April 19, 2021
  • Presentation of the VAT Expert Group to the VAT Commitee on selected ECJ/CJEU Cases
• During its meeting on November 22, 2021, the EU VAT Committee discussed Working Paper 1020 which is related to the ECJ Case C-235/18 (Vega International)
  • WP 1020 – Commission – Case Vega International – Fuel cards – EN

EU VAT Committee – Working Paper 1046 discussed during the VAT Committee on October 21, 2022

• On October 21, 2022, the EU VAT Commiteee dicussed WP 1046 – Case C-235-18 Vega International – Fuel cards – Follow-up

See also 

• Growing importance of the ECJ case C-235/18 (Vega International) on similar business models, also VAT treatment of charging electric vehicles