Fuel consumption stated in the certificate of registration or technical license can be increased by up to 20% which realizes the actual fuel consumption and their recognition as a tax expense.
Furthermore, if the actual fuel consumption does not match the consumption stated in the certificate of registration or technical license or this consumption is not stated there, it is possible to start from the consumption proven by a document issued by the manufacturer, the manufacturer’s representative in the Slovak Republic or an authorized organization.
The other two methods of proving the fuel consumption also remain valid:
- on the basis of data from satellite – vehicle traffic monitoring devices according to actual consumption, or
- Flat-rate in the amount of 80% of the total proven purchase of fuels corresponding to the state of the tachometer for the tax period.
The fuel consumption for Lorries and working mechanisms is demonstrated on the basis of the internal directive of the method and determination of the fuel amount requirement.