On 9 October 2026, the STS published clarifications regarding the issuance of settlement documents (fiscal receipts and tax invoices) during transactions at automated filling stations (AFS) and traditional fuel stations. The guidance addresses the mandatory use of registrar of settlement operations (RRO) software, the timing of fiscal receipt generation for prepayments and post-payments, and the requirements for electronic tax invoices when selling fuel to business entities (B2B).
Key Takeaways
- Real-Time Fiscalization: All fuel sales, including those via mobile apps and self-service terminals, must generate a fiscal receipt at the moment of payment authorization, with data transmitted to the STS fiscal server in real time.
- B2B Tax Invoice Rules: For sales to VAT-registered businesses, a structured electronic tax invoice (e-invoice) must be issued via the Unified State Electronic System (EROS) within 24 hours, referencing the fiscal receipt number for audit trail integrity.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement