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Electronic fuel billing: what’s new

The Council of Ministers has officially approved the extension of the entry into force of electronic fuel invoicing.

The CoM held on June 27, 2018 at Palazzo Chigi made the final decision to postpone the measure. All that is awaited now is the publication of the Decree Law in the Official Gazette, which is expected to take place by June 30.

Thus, the mandatory use of electronic invoices for gas stations, previously set for July 1, is postponed to 2019. Watch out though, until 2019 it will then still be possible to use the fuel card, but there are, however, new obligations to follow; thenfact, in order to deduct VAT and deduct related expenses, the requirement to use traceable means of payment remains, as stipulated in the 2018 Budget Law.

At the end of Council of Ministers Number 7, a press release was issued bearing the newly approved news on the extension of the deadline for the entry into force of electronic invoicing obligations for fuel transfers, which we attach at the bottom of the page.

Electronic fuel billing, what it is and how it works

Last April 30, 2018, the Internal Revenue Service published Revenue Service Director’s Order No. 89757; the director’s order concerns the introduction of mandatory electronic invoicing also among individuals from next Jan. 1, 2019.

Also published on April 30 was Interpretive Circular No. 8; however, this one concerns electronic invoicing and fuel payment methods, effective July 1, 2018. Given the partial postponement of the measure affecting only the e-bill, the circular still stands, but only for the part related to traced payments.

The Budget Act 2018 stipulated that starting next January 1, 2019, the use of electronic b2b invoice will be mandatory for all transactions involving the purchase and sale of goods and services between individuals residing on the Italian territory.

This requirement had been brought forward to July 1, 2018 exclusively for invoices for supplies of gasoline or diesel fuel intended for use as motor fuel.

Read also:

e-bill and tracked payments mandatory for fuels

Tracked payments from July 1

As mentioned in the introduction, the obligation remains for those who wish to recover VAT and gasoline and diesel costs to make payments by tracked means. The Internal Revenue Service’s Circular 8/E dated April 30, 2018 lists and specifies how fuel expenses should be paid as of July 1.

From now on, in order to deduct the cost and related VAT on fuel expenses, refueling can only be paid for with:

  • Credit and debit cards and even prepaid cards;
  • Cheques, bank and postal, bank drafts and non-bank drafts, as well as promissory notes and money orders;
  • Bank and postal transfers.

For all in-depth information, we leave you to read Circular 8/E of April 30, 2018, while waiting for the Internal Revenue Service to correct its content, thus updating the dates to the extended effective date of all regulations.