With the recent provision approved with decree of the Council of Ministers of 27 June 2018, And the postponement to 2019 of the obligation to issue electronic invoices for the sale of automotive fuel has been envisagedpreviously set for 1 July 2018.
Therefore, for the next six months it will still be possible to use the fuel card, but for the deductibility of the expense, the use of traceable means of payment becomes indispensable.
To this end it will be necessary that the following means of payment are used:
- credit cards
– debit or prepaid cards
as well as the other means identified with provision no. 73203 of 4 April last year of the Revenue Agency, i.e.:
– cheques, bank and postal, circular and otherwise;
– promissory notes and postal money orders;
– electronic means provided for by art. 5, Legislative Decree no. 82/2005.
The use of cards and fuel vouchers is permitted as a method of payment.
In essence, therefore, it will be necessary to note the refueling amount on the fuel card, as currently in use, but also to attach the (mandatory) tracked payment receipts to it.
The possibilities for purchasing fuel from 1 July 2018
Based on the situation described above, for VAT subjects who, from 1 July 2018, make purchases of fuel for motor vehicles, various possibilities are envisaged, all fiscally valid.
More precisely, you can choose between:
– the electronic invoice (provided the manager is equipped to issue it);
– the fuel card;
- The payment with traceable instruments.
Electronic invoice issue
The first case is that which, if the extension had not arrived, would have been the rule since 1 July.
At the time of replenishment, the VAT subject, paid with the traceable instruments mentioned above, can still request the issuance of an electronic invoice.
Using the fuel card
The second possibility that the tax payer has is to continue using the fuel card until 31 December 2018.
In this regard, however, an important clarification should be made: since the rule on the obligation of traceable payments, for the purposes of deductibility/deductibility, has not been postponed, from 1 July 2018 it is no longer possible to make cash payments against the use of the fuel card.
Use of traceable payment instruments
The third option, in fact, is to use only the traceable payments (moreover, as mentioned, mandatory for deductibility/deductibility).
Therefore, by definitively setting aside the fuel card, for the purposes of tax certification of fuel costs, the documents (receipts and bank statements) certifying payments made with traceable instruments (debit cards, credit cards, etc.) can be used.
