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V2417-21 16 September 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · deducción de cuotas

No mandatory to include vehicle plate in fuel invoices for VAT deduction

A transport company asks whether vehicle registration numbers must appear on fuel invoices to deduct VAT. The DGT replies that it is not essential, though it may serve as a supporting justification.

The question raised

Question posed: Whether the registration number of the vehicles must appear on the refueling invoices in order to deduct the value added tax amounts incurred from the purchase of fuel.

The DGT's ruling

Fuel supply invoices must comply with the requirements of Article 6 of the Invoicing Regulations, but it is not mandatory to include the vehicle registration number. However, the inclusion of the registration number may serve as a justifying element that the supply is made for a vehicle used for the activity. The deductibility of fuel depends on its consumption being allocated to the development of the business or professional activity and must be proven by any means of evidence admitted in law.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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