1. Taxpayers who sell fuel cards and fuel coupons to sell refined oil products (hereinafter referred to as "pre-sale units") shall conduct relevant accounting treatment according to the method of advance payment when selling fuel cards and fuel coupons, and no value-added tax shall be levied.
2. The pre-sale unit will issue an ordinary invoice when selling fuel cards or fuel coupons. If the fuel purchase unit requests to issue a special VAT invoice, the user will issue a special VAT invoice to the fuel purchase unit according to the return record of the fuel card or fuel voucher after refueling with the card or fuel voucher.
3. When the unit that accepts the fuel card or fuel voucher to sell the refined oil settles with the pre-sale unit, the unit that accepts the fuel card or fuel voucher to sell the refined oil issues a special VAT invoice to the pre-sale unit according to the actually settled fuel.
Tips: The above information is for reference only. Ordinary invoices can be reimbursed when the fuel card is recharged. If you have more questions, please consult relevant professionals.
Reply time: February 2022-18. Please refer to the latest business changes announced by Ping An Bank in official website.