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VAT on fuel 2026: how much your company deducts

If you run a Romanian SRL, PFA or microenterprise and use a vehicle for business, the 21% VAT applied at the pump can be partially or fully recovered — depending on vehicle type and use. On a typical monthly consumption of 200 liters at 10.95 RON/L (the diesel average on 22 September 2026), you recover roughly 190 RON in VAT under the 50% regime, or twice that (380 RON) under the full deduction regime. This guide explains the thresholds, calculations and common mistakes for fiscal year 2026.

1. Standard rate and legal basis

Romania's standard VAT rate is 21% since 1 August 2025, under article 291(1) of the Fiscal Code as amended by Law 141/2025; until 31 July 2025 it was 19%. All fuels (95 petrol, 98 petrol, diesel, LPG, AdBlue) fall under the standard rate. At the average diesel price of 10.95 RON/L on 22 September 2026, the VAT component is roughly 1.90 RON/L, computed as 10.95 / 1.21 × 0.21. The remaining components are: product price, specific excise duty (see our 2026 excise duty article), Environment Fund contribution and the station's commercial markup.

The right to deduct VAT is governed by articles 297-301 of the Fiscal Code. For fuel, the special rule (article 298 paragraph 3) limits deduction to 50% for certain vehicle classes. Always cross-check the ANAF portal for legislative updates that may affect calculation.

2. The 50% threshold for mixed-use cars

The most common SRL situation: a vehicle under 3,500 kg with up to 9 seats (driver plus 8 passengers) used for both business and personal trips. For this category, deduction is capped at 50% of VAT — applied to acquisition, fuel, parts, maintenance and leasing alike.

Concrete calculation: a fuel invoice of 605 RON VAT-inclusive, of which VAT is 105.00 RON (605 / 1.21 × 0.21). Effective deduction = 105.00 × 50% = 52.50 RON. The remaining 52.50 RON stays as a non-VAT-deductible expense (still deductible against profit tax if business purpose is documented). On a typical 200 L × 10.95 RON = 2,190 RON monthly bill, you recover about 190 RON VAT, totalling roughly 2,280 RON per year for one mixed-use vehicle.

3. The 100% threshold for exclusive business use

Full VAT deduction (100%) applies to seven categories defined in the Fiscal Code:

• Paid freight transport — trucks over 3.5 tons, dedicated commercial vans;
• Paid passenger transport — taxi, licensed ridesharing, school transport;
• Emergency vehicles — fire, ambulance, mountain rescue, road assistance;
• Sales reps, couriers, security — when use is documented exclusively for business;
• Driving schools — vehicles used solely for instruction;
• Rental and operational leasing — fleet vehicles rented to clients;
• Agricultural, maritime, aviation vehicles — special equipment, vessels and aircraft.

For these classes you recover the entire VAT on fuel and related costs. On the same 200 L monthly consumption, deduction reaches about 380 RON/month or 4,561 RON/year per vehicle.

4. Comparative calculation

Two companies with identical 1,000 L monthly diesel consumption at the 10.95 RON/L average of 22 September 2026 (see today's diesel price):

• Marketing SRL (mixed-use car): invoice 10,950 RON gross, VAT 1,900.41 RON. 50% deductible = 950.21 RON/month (~11,402 RON/year).
• Courier SRL (exclusive business): invoice 10,950 RON gross, VAT 1,900.41 RON. 100% deductible = 1,900.41 RON/month (~22,805 RON/year).

A yearly gap of about 11,400 RON per vehicle justifies careful documentation. With a five-vehicle courier fleet, that's more than 114,000 RON recovered correctly each year.

5. Mandatory documentation

Five essentials to deduct VAT on fuel:

1. Invoice with company tax ID (CUI) — not the till receipt. Ask the cashier for a full invoice with company name, CUI and address.
2. Trip log (FAZ) — even if no longer strictly required for cars, ANAF expects it during inspections.
3. Vehicle use contract — ownership, leasing, free-loan or rental between company and vehicle.
4. Purchases journal — invoice booked in account 4426 (deductible VAT) and 6022 (fuel expense).
5. D300 return — submitted monthly or quarterly to ANAF with the corresponding deductible VAT.

Without an invoice carrying the company CUI, you cannot deduct anything. Most networks let you generate retroactive invoices through their loyalty portal (Petrom Fill&Go, OMV Smart, MOL Group Card). For cost optimization, see our company fuel card comparison.

6. Common mistakes in 2026

Three costly errors flagged during ANAF inspections:

• 100% deduction on a mixed-use car — without a trip log proving exclusive business use, ANAF reclassifies to 50% and demands the VAT back with surcharges.
• Till receipt instead of invoice — receipts disallow VAT deduction but still permit profit-tax expense booking (account 6022).
• Missing contract for owner's personal car — if the vehicle belongs to the shareholder but the company pays for fuel, ANAF rejects the entire deduction unless a free-loan contract is in place.

7. Practical optimization

Three strategies to maximize 2026 VAT deduction:

• Fuel card with single invoice — all monthly fills on one CUI invoice, eliminating lost-receipt risk.
• Compare prices before refueling — using the PretCarburant interactive map you can save up to 0.50 RON/L. On 1,000 L/month that's 500 RON saved plus the corresponding VAT recovered.
• Digital documentation — keep digital trip logs with GPS tracking and exportable reports; this dramatically simplifies ANAF inspections.

Disclaimer: This article provides general guidance for company owners. Always verify current law on the ANAF portal or consult a certified accountant. PretCarburant.ro does not provide tax advice.

Read also: Mileage allowance 2026 | Fuel card comparison | Excise duty 2026