Obligation to e-invoicing

Obligation to use electronic invoicing: how billing works for refueling

From 1 January 2019, the obligation of electronic invoicing for refueling was introduced for the recovery of VAT and the deduction of the cost of refuelling.

The obligation of electronic invoicing: the law and payment methods

An e-invoice is nothing more than a digital invoice. The petrol station attendant’s electronic invoice will be received by the customer via SDI or on the PEC. If the customer has not communicated either of the two methods, the invoice in digital format is available in the reserved area of the Revenue Agency website, in the Tax Drawer section.

The obligation to issue an electronic invoice for the deduction of refueling costs and VAT tax was introduced by the 2018 Budget Law (law approved on 27 December 2017 and entered into force on 1 July 2018). The electronic invoice replaced the old paper fuel card.

Today, it is therefore no longer possible to refuel company vehicles using the paper fuel card. With the introduction of the e-invoicing obligation, it is mandatory to use traceable payment methods to deduct the costs of company supplies:

  • Credit or debit card
  • Automated teller machine
  • Bank or postal transfer
  • Checks
  • Prepaid cards
  • Fuel Cards such as CartissimaQ8 and RecardQ8
 

What data do I need for my fuel bill?

 

Requesting and downloading the e-invoice is easy.

Once you have refueled at a petrol station, you just need  to give the petrol station attendant a few details to get the invoice:

  • Your VAT number

  • SDI Code (Recipient Code)

  • PEC linked to the VAT number of the business or the 7-digit recipient code (can be requested on fatturapa.gov.it)

  • The license plate of the vehicle to which the refueling was carried out

Q8 e-invoicing-enabled distributors make it even easier to comply with the e-invoicing obligation. Once you have your receipt, you can use the User Registration form on Q8.it to register your company or VAT number and enter your receipt details.

 

Once requested, contrary to what happened with the old fuel card, the electronic invoice will be sent directly to the customer via PEC or SDI or to the tax drawer of the Revenue Agency.

If the system reports anomalies or errors, they will be communicated directly to the buyer.

The total of the mandatory e-invoice may also include the cost of other services or repairs along with that of gasoline or other available fuels.

How to receive your fuel bill at the self-service or with the petrol station closed

In these cases, you can choose between two paths:

 

The first option is to keep the receipts for refueling and, when  the petrol station is open again, take them  to the owner of the  petrol station for the invoice to be issued.

The second solution is simpler: you can refuel  with the CartissimaQ8 company fuel card or the RecardQ8 Business prepaid and rechargeable fuel card . You can pay for your refueling via physical cards or the apps linked to them: the CartissimaQ8 and RecardQ8 apps (available for Android and iOS). By using these payment methods, you will receive invoices automatically. For RecardQ8 customers,  the invoice is sent monthly in a single installment. For CartissimaQ8 customers,  the sending of the electronic invoice varies according to the commercial agreements signed and can take place even 15 days after replenishment. With Q8 fuel cards, the obligation for electronic invoices will therefore be easily managed directly from Q8.

How to download the electronic invoice with fuel card?

The e-invoice for Q8 business customers is available in PDF in the web portal on Q8.it.

This invoice is a courtesy copy that is not valid for tax purposes.

In the portal, it is also possible to extract the details of the transactions invoiced for your company fleet in Excel format.

Existing customers also have access  to a reserved area on the Apps of their fuel cards to download fuel invoices related to refueling.

Obtaining a fuel bill in electronic format using dedicated Q8 services is synonymous with saving time and convenience.

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