All articles by Dominika Zbonik

Taxpayers using fuel cards are unsure when they will be entitled to deduct VAT and when their purchase of fuel will be exempt from this tax. The problem relates to the lack of clarity regarding the classification of such purchase as a supply of goods or provision of a financial service. The Ministry of Finance, after long consultations, issued on 16 February 2021 a general ruling concerning transactions performed with the use of the so-called fuel cards. The interpretation was intended to finally clarify doubts of taxpayers as to when refuelling with fuel cards is a supply of goods and when it is a service. The general ruling is based on the jurisprudence of the CJEU, including the most recent CJEU judgment of 2019 ref. C-235/18 vs. Vega International Car Transport and Logistics – Trading GmbH and the most recent polish jurisprudence.