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A company asked whether it needed to register with the IAE for fuel supplied through a payment card and if this would result in double taxation with the fuel station. The DGT states that the activity is commercial and there is no double taxation as it involves separate taxable events and distinct tax subjects.
Question raised: It is desired to know whether the applicant is obliged to file a registration declaration for the aforementioned tax under heading 655.3 of the first section and whether, in this case, double taxation occurs since the service station is obliged to pay tax under the aforementioned heading.
The applicant's activity is commercial, not mediation, because it is not limited to offering products without storing or collecting payment. It must be taxed under heading 616.5 for the wholesale trade of petroleum and lubricants. There is no double taxation with the service station because these involve distinct taxable events and taxpayers. If exemptions do not apply, form 840 must be submitted within one month of the commencement of the activity.
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