How do I document the supply DIY during the closing hours of distributors fuel?
For those who do not use the new method of documentation of fuel purchases by credit card, prepaid or ATM, self-service refueling in the closing days of the store can be documented by invoice, order on distributor in the subsequent days of opening, presenting the receipt issued by `automated equipment.
If, however, all purchases (made by the distributor with personal or self-service) are paid for using electronic charts, the deduction of the relevant VAT and the deduction of the cost, according to the limits of the law, are possible with the card statements and not through the card fuels (purchase with staff) and the invoice (self-service). `According to Article 3 of Presidential Decree 444/97, 'l` officer shall complete in the distribution of fuel, "to the action of each refueling," with signature validation, the date and amount of the consideration `'` gross of VAT and the operator `s tax data (including by a stamp).
Procedure unenforceable "all cases of inability to certification of fuel purchases for lack of personnel involved in distribution", as "supplies made during the` closing time, through the equipment referred to as self-service. "
So in these cases are not worth it any obligation to use the fuel card or electronic cards nor the prohibition on the issuance of the invoice. The clarification is contained in the circular of 12 August 1998, n. 205 / E, with which the Revenue argued that to get the bill can be used the 'good delivery issued by automatic equipment, to be sent to the managers for the `fulfillment.
In these cases, the invoice request is inevitable, because it is not considered possible to ask `s been stamped" backdated "tab to the distributor at a subsequent opening day. Not even showing the receipt issued by `facility. A solution that would avoid returning to the store to ask for the bill would be to make a new "simplified invoice" directly from `self-service system (Article 2i-bis of Presidential Decree 633/1972), perhaps through the prior issuance of a magnetic card to the taxpayer, which contains your data. It should be noted, finally, that in general the purchases of fuel must be documented by the appropriate forms, which replace the purchase invoice.
But since May 14, 2011, in derogation from any obligation to use the tabs, you can document them 'exclusively through credit cards, debit cards (ATM, ed) or prepaid cards. " So if you pay the self-service with these methods and these are used throughout the relevant period of the periodic payment (monthly or quarterly), the fuel card is superfluous, since you can use the card statements to deduct the VAT on and to deduct the cost, according to the limits of the law.
20/03/2013
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Translated via software
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Source:
Italian version of CercaGeometra.it