Fuel tax relief

According to the Income Tax Law 595/2003, there are various ways of demonstrating and applying fuel tax relief.

Currently, there are three ways how to do apply fuel tax relief:

1. Based on consumption in the registration certificate or technical certificate.
 

2. Flat costs, up to 80% from the total price of documented fuel purchases.

3. Consumption based on the exact fuel consumption monitored by satellite vehicle tracking:

Consumption is applied based on the receipts for the purchase of fuel up to the value of fuel consumption demonstrated in the reports from gps vehicle monitoring systems. Basically, the exact vehicle fuel consumption is monitored in vehicles that have a satellite monitoring device installed. These systems record all rides, divide them between private and official, and they also document fuel consumption. When demonstrating fuel consumption this way, all the expenses for official use are accepted in full amount, including any documented overconsumption. This is mainly used by big companies with many vehicles, but can also be used by smaller ones.