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Published: November 12, 2019

Austria: VAT Treatment of Fuel cards

The Austrian Federal Tax Court in a recent decision held that the supply of Fuel with fuel cards does not constitute a chain transaction to the extent that there is no supply of fuel between the fuel card company to the leasing company.

The Austrian Federal Tax Court in a recent decision held that the supply of Fuel with fuel cards does not constitute a chain transaction to the extent that there is no supply of fuel between the fuel card company to the leasing company. There was no supply of fuel since the power to dispose did not vest in the leasing company instead the leasing company only takes over the function of granting a credit. Therefore, the leasing company cannot deduct the input VAT incurred on the invoice from the fuel card company.

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