The Revenue Administration published an announcement dated 19 November 2024 on the National Vehicle Identification System.
The Revenue Administration published an announcement dated 19 November 2024 on the National Vehicle Identification System (UTTS).
1) Transition deadlines
Under the explanations in the announcement, the transition deadlines for the National Vehicle Identification System are as follows:
- 1 January 2025:
Use of the system becomes mandatory for vehicles used by taxpayers in their business.
- 1 July 2025:
Goods acquired for the first time from those listed in List (II) annexed to the Special Consumption Tax Law that are subject to registration must be included in the system within one month following the registration procedure.
- 30 June 2025:
Vehicles not used in business by taxpayers but using a vehicle identification system must be included in the system by that date.
2) How the system works
Under the system:
- a vehicle identification unit containing the vehicle’s details is fitted to the fuel tank inlet of vehicles within the scope of the obligation,
- a vehicle identification reader is fitted to fuel pump nozzles,
- when the reader reads the vehicle identification unit, the vehicle’s number plate is transmitted securely and automatically to the new-generation pump payment recording device.
During fuel purchases, the reader fitted to the fuel pump and the identification unit fitted to the vehicle’s tank communicate electronically, so the vehicle’s number plate is transferred automatically to the new-generation pump payment recording devices and there is no need to enter the plate manually.
Once fuel has been dispensed, the receipt is issued automatically, containing information showing that it was issued within the system.
For vehicles required to be fitted with a vehicle identification unit, documents not issued within the system are deemed never to have been issued for the purposes of the tax laws, so receipts not issued through the system cannot be used to evidence fuel expenses.