Tag: chain transaction
Polish tax authority has just made the decision which ended up the controversy about the VAT deduction for the purchases made with fuel cards.
It started in 2012 when NSA (The Supreme Administrative Court) adjudged that the transaction should be treated as a type of a financial service. From now, the owners of fuel cards have the right to deduct VAT from the fuel purchases. It was ruled that the usage of fuel cards may be understood as a chain transaction, meaning that both- the operator of DKV fuel cards and the recipient (the taxpayer) could demand the VAT refund.