Question 1

Is a trip sheet mandatory to deduct fuel in Romania?

Accepted Answer

Not in itself. Without one, the Tax Code still lets you deduct 50% of VAT (art. 298) and 50% of the expense (art. 25 or art. 68). The trip sheet is the condition for moving from 50% to 100%, both for VAT and for corporate or personal income tax.

Question 2

What happens if I deduct 100% without a trip sheet?

Accepted Answer

On audit, the tax authority reclassifies the expense at 50%, assesses the VAT and income tax difference for up to 5 years back (Fiscal Procedure Code, art. 110) and adds interest and late-payment penalties.

Question 3

What must the trip sheet contain?

Accepted Answer

At least: the vehicle category, the purpose and place of the trip, the kilometres driven and the own consumption norm per kilometre. The law does not impose a specific template, only this minimum content.

Fuel Deductibility Calculator Romania 2026 - What You Lose Without a Trip Sheet: 50% Non-Deductible VAT, Extra Tax, Cost per Km, for SRL, Micro and PFA