The Mileage Claim Form (of Fuel Card) is the document that certify and allow the deductibility of Refuelling Costs Monthly or Quarterly.

It has been launched with the Law 31/1977 and has been modified with D.P.R. 444/1997. Nowadays is not mandatory, but you need to use an electornic payment and from the bank statement must be visible data about: Date, Amount, Name of the Petrol Station.

How to Fill Out the Fuel Card

Buyer:

• Personal Data: First Nome and Last Name / Business Name, VAT Number, Tax Code and Legal Address;
• Period (Month or Quarter);
• Vehicle Brand and Model;
• Plate Numer;
• Km driven during the period (only for Companies).

Supplier:

• Refuelling Date;
• Quantity and Amount of Fuel;
• Personal Data (as above);
• Signature and Stamp.

Deductibility

VAT:

• 40% if the Vehicle is used for work and private life or if is used by employees for the most of the time;
• 100% for Commercial Agents and Representative or if the Vehicle weigh more than 35 q.

Fuel Cost:

• 20% if the Vehicle is used for work and private lifeif is used by employees for the most of the time;
• 70% if the Vehicle is used by employees for the most of the time;
• 80% for Commercial Agents and Representative;
• 100% if the Vehicle weigh more than 35 q.