Q：
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Who will pay VAT for gas stations established by means of unified distribution of refined oil in the same county or city and without independent accounting function?
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A：
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The head office will pay VAT for them on a consolidated basis.
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Q：
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Will VAT be levied when refined oil seller, who adopts unified accounting and paying VAT collectively by head office on a consolidated basis with approval of Tax Authority, distribute refined oil across city or county?
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A：
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VAT will not be levied.
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Q：
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If the gas station sells refined oil by collecting the refuelling voucher (Book) and refuelling card, can it issue a special VAT invoice to the customer?
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A：
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It is not allowed to issue a special VAT invoice.
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Q：
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Will VAT be levied when selling refuelling cards and refuelling vouchers by a taxpayer who sells refined oil by selling refuelling cards and refuelling vouchers?
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A：
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VAT will not be levied.
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Q：
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When selling refuelling cards and refuelling vouchers by a taxpayer who sells refined oil by selling refuelling cards and refuelling vouchers (“pre-sale company”), if the refined oil purchasing enterprise requests a special VAT invoice, how to handle the request?
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A：
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When selling refuelling cards and refuelling vouchers by the pre-sale company, if the refined oil purchasing enterprise requests a special VAT invoice, when oil purchasing enterprise actually purchase oil by using the refuelling cards or refuelling vouchers, the pre-sale company can issue special VAT invoice to the oil purchaser based on the refuelling cards or refuelling vouchers collected back by the gas station from the oil purchasing enterprise.
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FAQ
