VAT input tax deduction – automatic gas station receipt?
Is an automatic gas station receipt over 30 euros valid for deducting input VAT?
If a company employee has submitted to accounting an advance settlement report and a cashier's receipt for the purchase of fuel, which he received from the automatic gas station cash register system and in which the transaction value excluding VAT is over 30 euros, but the buyer's details are not printed on the cashier's receipt, then the cashier's receipt is allowed to be used for recording business expenses as a document certifying cash expenses even if the buyer's details are missing.
Since the payment for the transaction was made without the seller's presence and the transaction amount excluding VAT exceeds 30 euros, an additional entry is made in the cashier's receipt, which is confirmed by the signature of the cashier's receipt recipient, and can be used to deduct input tax.
Or attach a supporting document to the check, which indicates the missing information and is certified by the recipient's signature.
In accordance with Article 126 of the VAT Law, a simplified tax invoice for a domestic transaction with a value excluding VAT of more than 30 euros and less than 150 euros may be used to deduct input tax. In such a case, the requirements of Article 126 of the VAT Law regarding mandatory details and information on a simplified tax invoice must be observed.
Section 126, Part 3 of the VAT Law stipulates that a cash receipt that does not contain all the details and information referred to in Section 126, Part 1 may be used as a simplified tax invoice, if it is accompanied by a supporting document that indicates the date, number of the cash receipt or other document and the information referred to in Section 126, Part 1. It may also be an internal supporting document, and must be specified in the company's accounting organization documents.
The second option is to use the provisions of the Cabinet of Ministers Regulation No. 877 “Accounting Regulations” of 21.12.2021, namely, if a cash receipt, which is prepared in accordance with the regulatory enactments on the procedure for the use of electronic devices and equipment for registering taxes and other payments, does not contain all the requisites and information required for a supporting document, then additional entries can be made manually (by hand) on the cash receipt with the requisites and information required for a supporting document not included in the cash receipt, which are confirmed by the signature of the recipient of the cash receipt.
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