Fuel Card: How It Works

Deduct expenses as fuel for professionals and companies is not always a walk. The formalities are often disregarded, the risk of losing the tax benefit. A clarification on the procedures compilations comes by the Inland Revenue.

The fuel card

For fuel card means a document issued in lieu of the invoice and equivalent thereof, while the document annexed to the "fuel card", allows those who buy fuel to exercise the right to deduct the VAT on, if it is objectively deductible or deduction of cost for the determination of income tax and IRAP.


They can, using the card, deduct expenses from motor fuel (unleaded regular gasoline, green or super; mixture of fuel and lubricating oil, diesel oil, natural gas, LPG) businesses and professionals in the exercise of their activities. The card can be used for each motor vehicle on a monthly or quarterly basis, provided that it is made out to the taxable entity (organization, company, owner of the sole proprietorship or professional), or to be possessed by way of lease, hire, loan or similar, regularly documented.

The choice between the monthly or quarterly is absolutely free and disengaged from the time rate of VAT payment.

Data card

To be considered acceptable for tax purposes must contain the fuel card, also by means of an appropriate marking, the following elements:

• details of vehicle detection

• the company, the name or business name, or surname and the name, residence for tax purposes and the VAT number of the taxable person who purchases the fuel

• the location of the permanent establishment for persons domiciled abroad.

For residents abroad and who have appointed a tax representative in Italy, the fuel card must contain, also by means of an appropriate marking, the following elements:

• details of vehicle detection

• the identification data of the person resident abroad and the resident representative in the State territory.

For details identifying the vehicle shall be construed, the manufacturer, model, license plate, the vehicle identification number or other identification affixed to the vehicle by the manufacturer.

In the case of an employee who uses their car on behalf of the employer, the card must contain the identification data of the employee as well as the company.

Compilation of the fuel

At the time of filling the professional or owner of the vehicle must ensure that the attendant write down on the board the following data:

• the date of supply

• the amount of the fee before VAT

• the name or trade name of the operator of the distribution system, or the full name if natural person, the location of the plant (the latter also by means of an appropriate marking).

The clerk of the distribution must then validate these records by signing the card.




Translated via software



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