On 21 May 2019 we informed MindLink.lv readers about Ruling C-235/18 Vega International issued by the Court of Justice of the European Union (CJEU) on VAT treatment where a company provides its subsidiaries registered for VAT in various EU member states with fuel cards for various fuel suppliers and arranges payments between those subsidiaries (the actual consumers of fuel) and the actual suppliers. Based on this CJEU ruling, the Latvian State Revenue Service (SRS) has issued guidance on the VAT and excise treatment of fuel card transactions. This article explores their opinion on applying tax rules to fuel card transactions.

Full content available to subscribers only.

Silver level subscribers have access to full content, including articles and archive, useful resources, as well as subscribers have an opportunity to ask questions to PwC consultants.

For Bronze level subscribers and Free trial users access to certain sections of MindLink.lv will be limited.

Detailed information in section "Subscribe".

Subscribe Sign in