VAT Newsletter 04/2025
German Ministry of Finance on fuel card sales in Germany – same as always?
The long-awaited German Federal Ministry of Finance circular on fuel card transactions has now been published. It clarifies that the Ministry’s circular dated 15 June 2004 on car leasing transactions also applies to fuel card transactions. The long-running uncertainty following the 2019 ECJ judgment in Vega International on the VAT treatment of chain transactions in fuel deliveries with fuel cards has thus been resolved, at least to some extent. Our newsletter includes background information on exactly what is now regulated and what still needs to be considered.
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