Back to index
V2762-19 8 October 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · documento justificativo

Fuel consumption reports do not replace supplier invoices for VAT deduction

A fleet management company has enquired whether its fuel consumption reports can serve as evidence for the VAT incurred by its clients. The DGT has ruled that only the invoice issued by the fuel supplier is a valid document to justify the deduction.

The question raised

Whether the report periodically issued by the taxpayer for its clients can be considered, in itself, as a supporting document for the Value Added Tax amounts incurred by its clients in the acquisition of fuel.

The DGT's ruling

The invoice is the preferred means of proof regarding the reality of operations and the sole document justifying the right to deduction pursuant to Article 97 of the VAT Law. A report issued by a third party unrelated to the supplier cannot substitute the invoice or its probative value. Notwithstanding, the taxpayer may issue invoices on behalf and for the account of the suppliers if the content requirements of the Invoicing Regulations are met.

Book your free first meeting