Fuel transfers in storage without VAT even if more than two parties are involved

• The Italian Revenue Agency has provided a response regarding the applicability of Article 1, paragraph 939 of Law 205/2017.
• The response specifically addresses the extraction of fuel from fiscal deposits and the regulations surrounding it.
• The regulations apply to gasoline, diesel, and other fuel products.
• The extraction or consumption of fuel from these deposits requires the payment of VAT without the possibility of compensation.
• The VAT payment must be made by the party for whom the deposit operator is extracting or consuming the products.
• The VAT base includes the amount of excise tax and any additional service charges.
• The response confirms that the regulations apply regardless of the number of parties involved in the fuel transfers during storage in fiscal deposits.

Source: eutekne.info

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