Starting from the 1st of July 2018, operators who have VAT registration number, have to provide specific proof of fuel expenses through e-invoice.

Furthermore, to be deducted, fuel costs have to be paid by Credit Cards or Prepaid Cards.

The Law about the Fuel Cards, so, will no longer be in force from July.

At least, Refuelling Stations may benefit of a tax bonus equal to the 50% of transactions paid electronically by Credit Card.

Source: Fisco e Tasse