The first question: who owns the vehicle?
| Situation | Is the fuel receipt deductible? |
|---|---|
| Vehicle held as business assets | Yes, in full; private use is taxed separately |
| Private vehicle, accounted for via the mileage allowance | No — the €0.30/km flat rate covers all costs |
| Private vehicle, actual costs evidenced | Yes, apportioned according to the business-use share |
The most common mistake: claiming the mileage allowance and fuel receipts at the same time. That is double counting and will be struck out.
What must appear on the receipt
Up to €250 gross, a simplified invoice (Kleinbetragsrechnung) is sufficient, showing the name and address of the supplier, the date, the quantity and type of supply, the gross amount and the tax rate. Above €250 you additionally need your own name and address, the supplier's tax number or VAT ID, an invoice number, and the VAT amount shown separately.
Input tax deduction
Input tax on fuel invoices is deductible to the extent the vehicle is used for business purposes and allocated to the business. A fuel receipt without VAT shown separately does not entitle you to a deduction — at automated filling stations, make sure to pull the complete receipt at the terminal.
Thermal paper fades
Till receipts printed on thermal paper often become illegible within a few months. The GoBD (principles for the proper keeping of digital records) require legibility throughout the entire ten-year retention period. A practical solution: scan or photograph the receipt promptly and store it in an audit-proof system. Once properly digitised with accompanying process documentation, the original may be destroyed.
Logbook or one-percent rule
- One-percent rule: 1% of the gross list price per month counted as the private share, plus 0.03% per kilometre of distance to the place of business. Simple, but expensive with a high list price and low private use.
- Driver's logbook: kept continuously, promptly and in a bound format, with date, mileage reading, destination, purpose and business contact. More effort, but in many cases considerably cheaper.
An Excel logbook is routinely rejected because it can be altered after the fact. Use a bound book or a recognised app instead.
Keeping receipts in order
- Photograph the receipt immediately after refuelling.
- Note the vehicle and the purpose of the trip.
- Reconcile with the logbook monthly.
- File digitally with date, amount and receipt ID.
Anyone who keeps to this process discusses figures in an audit, rather than arguing over lost slips of paper.