Düsseldorf, November 4, 2021

VAT assessment of sales in the fuel card business: Quo vadis legal certainty

For decades, the VAT assessment of sales with fuel cards was unambiguous and uniformly recognized throughout Europe. Due to a decision of the European Court of Justice (ECJ ruling of 15.05.2019, C-235/18, Vega International Car Transport and Logistic), this practice has now been called into question at EU level and in some European countries. In Germany, too, the Federal Ministry of Finance (BMF) is currently considering this. However, one very central aspect is largely overlooked in these considerations: The ECJ ruling was based on a situation that is not comparable with the typical business models of mineral oil and fuel card companies. If changes were to be made at EU level or in some EU countries in the VAT assessment of fuel card sales, this would cause essential problems for the entire transport industry and confront the affected mineral oil and fuel card companies and their customers with existential challenges. On behalf of UNITI Bundesverband mittelständischer Mineralölunternehmen e.V. and its member companies, including three of the largest fuel card companies, we are campaigning for the correct VAT treatment of fuel card sales. You can read the statement submitted to the BMF on 04.11.2021, for example, hier.

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