Fuel card systems for VAT purposes

What is the issue?

Particularly in the area of vehicle leasing, users of vehicles are often given fuel cards to fill up their tanks. The fuel cards are issued by third-party companies. If the user of the vehicle now refuels with this fuel card, he regularly purchases the fuel in the name of the company that issued the fuel card. This company then charges the fuel to the user. Under civil law, this results in the following supply chain: oil company > fuel card company > vehicle user.

What is the problem?

Contrary to the assessment under civil law, the European Court of Justice (ECJ) has ruled that there is only a supply from the oil company to the user of the vehicle. The fuel card company, on the other hand, grants the user of the vehicle a credit, as it pre-finances the purchase of the vehicle user's fuel.

BMF: So far only statement on vehicle Leasing

The BMF has so far only commented on the case law of the ECJ for fuel supplies in the area of vehicle leasing (letter dated 15.6.2004). In order to differentiate between chain and financing transactions, the BMF lists the conditions under which a chain or financing transaction can be assumed to exist.

BMF letter dated 21.1.2025

With the current letter, the BMF is now also applying the principles of the letter dated 15.6.2004 to fuel card transactions in all open cases.

Consequences

It is positive that the letter now provides legal certainty. Unfortunately, there is no indication as to whether the letter also applies to systems in which electricity for electric vehicles is purchased by card. It should be noted that the letter only applies to fuel supplies in Germany. If the fuel cards can also be used abroad, the VAT treatment of such systems in the respective member state must be observed. Companies that use fuel card systems should take the letter as an opportunity to review the contractual agreements and their VAT treatment and, if necessary, adapt them to the requirements of the BMF.

Federal Ministry of Finance, letter dated 21.1.2025 and 15.6.2004