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VAT and e-invoices for fuel purchases: a short guide for accountants
Which documents a corporate fuel purchase requires, how an electronic invoice is issued and what to watch out for.
6 min
For a legal entity, fuel expenses must be documented correctly, or it becomes difficult to reclaim VAT and substantiate costs.
Key documents
A contract, an electronic invoice (ESF) and a reconciliation statement are the core documents of a corporate fuel purchase. The ESF is sent through electronic document exchange operators, with the VAT amount shown separately.
What to check
Make sure the supplier is a VAT payer, the volume on the invoice matches the report, and documents arrive on time. For specific requirements, consult your accountant or tax adviser.
