The Agenzia delle Entrate, by resolution no. 1 of January 9, 2017, after several year provides again upon the VAT regime on bunkering, being in favour of the regime of non-taxability, regardless to the intervention of an intermediary (or “trader”) for the fuel supply.
The case examined by the Agenzia (frequently happening in the maritime trade) regards the bunkering operation of vessels,, by which a fuel company, through a trader, delivers the fuel directly in the tank of the vessel to be bunkered by the FOB clause.
Under the new interpretation made by the Agenzia delle Entrate, both sales ( the one between the fuel company and the Trader and the one between the Trader and the owning company of the vessel) benefit of the regime of non-taxability to VAT in accordance with ex art. 8-bis point 1 paragraph. d) of DPR 633/72 provided for those supplies for the bunkering of vessels used for navigation on high seas.
The doubt arises by the previous interpretation made by the Tax Office (that is now obsolete) under which the tax benefit as at article 8-bis of DPR 633/72 would to be only applied to those sales made to the subjects owning the vessels (resolutions issued by the Agenzia delle Entrate no. 101 of 2002), not extending such benefit to previous stage, i.e. between the fuel company and the Trader.