Toll and Fuel Receipts: How to Recover VAT (Ride-Hailing & Taxis)

VAT on Fuel: Who Can Recover What?

The regime for VAT deduction on fuel depends primarily on the type of fuel and the use of the vehicle:

For diesel (gazole), used in a vehicle assigned exclusively to your professional transport activity, VAT recovery is possible at 100% — provided the vehicle is never used for personal purposes. If you mix both uses, the right to deduction is reduced proportionally.

For unleaded petrol (SP95, SP98, E10), French regulations have evolved: since January 1, 2022, professionals can recover VAT on petrol used in their professional vehicles under the same conditions as diesel. This is a major step forward that many drivers and accountants have not yet integrated into their practices.

For LPG and alternative fuels, the rules are identical to those for diesel. Electricity used to recharge a company vehicle also grants a right to deduction, provided you have a proper invoice.

The golden rule remains the same regardless of the fuel: you must be able to present a valid supporting document. An illegible or crumpled receipt does not disappear from your accounting — it becomes a problem during a tax audit.

VAT on Tolls: The Special Case of Ride-Hailing Drivers and Taxis

Toll receipts are often the driver's worst nightmare. We stuff them in the glove compartment, in a pocket, in a bag — and when the time comes to hand them over to the accountant or enter them for an expense claim, half of them are illegible.

However, VAT on motorway tolls is recoverable under the same conditions as fuel. Motorway concession companies (Vinci Autoroutes, APRR, Sanef...) apply a 20% VAT rate on tolls, and this amount is fully deductible as long as the journey is made as part of your professional activity.

The practical difficulty is obvious: a thermal receipt printed at a motorway toll booth at 3 a.m., crumpled at the bottom of a pocket, faded by heat or humidity — this is the daily reality of a VTC driver. And yet, this little piece of paper represents recoverable money.

Auto-entrepreneur (Sole Trader): The Trap of the VAT Exemption Base

If you operate as an auto-entrepreneur (micro-entrepreneur), you benefit from — or suffer, depending on your point of view — the VAT exemption base (franchise en base de TVA). As long as your annual turnover does not exceed the legal thresholds (€36,800 for services in 2024), you do not charge VAT to your clients and, in return, you cannot recover VAT on your professional purchases.

It's a double-edged sword. If you drive a lot and pay hundreds of euros in fuel and tolls per month, the actual VAT tax regime (régime réel) can become financially more attractive, even below the thresholds. The switch is worth calculating with an accountant.

Company (SASU, EURL, SAS): VAT in Due Form

If you carry out your activity as a VTC driver or taxi via a company subject to the actual VAT regime (régime réel), the situation is more favorable: you collect VAT on your rides, you deduct it on your professional expenses, and you pay the difference to the French Treasury. This is the normal circuit, and it allows you to fully recover the tax on your fuel, tolls, and vehicle maintenance.

In this context, the VAT return — monthly or quarterly depending on your regime — is the opportunity to recover these amounts. Every unrecorded receipt is money you are not claiming.

The Case of Contract Taxis and Artisan-Taxis

Artisan-taxis who operate under a license often have a hybrid regime. Some are on a flat-rate basis, others on an actual basis. If you are on an actual basis and subject to VAT, the rules described above apply. If you fall under the micro-BNC or micro-BIC regime, consult your accountant before attempting anything: acting without knowing your situation precisely can create complications with URSSAF (the French social security authority) or the tax administration.

What is a Valid Supporting Document in the Eyes of the Tax Administration?

The French administration is precise on this point. An expense document allowing for VAT recovery must mention:

The date of the transaction, the name and address of the supplier, the pre-tax amount (HT), the applicable VAT rate and the corresponding VAT amount, as well as the nature of the expense.

A till receipt from a petrol station that mentions these elements is valid. A simple payment receipt without details of the product purchased can pose a problem. An illegible receipt is, de facto, an unusable document — which means the corresponding deduction can be challenged.

The Illegible Thermal Receipt: A Real But Avoidable Risk

Thermal paper is the silent enemy of freelance accounting. It fades in the sun, in the heat, or simply with prolonged contact in a pocket. A toll or petrol station receipt acquired in June can be almost blank by September.

The best practice, recommended by chartered accountants specializing in transport professions, is to digitise each document as soon as possible after purchase. Ideally within 24 to 48 hours, before the receipt starts to fade.

The digitisation of supporting documents has been recognized by the French tax administration as having probative value since article 289 A of the CGI and the update of the tax doctrine on digital archives. A compliant digital file (non-editable, timestamped, high resolution) has the same value as a paper original — provided the digitisation was done according to the rules.

Expense Claims, Traceability, and the Link to Professional Activity

For every fuel or toll expense, the ideal is to be able to establish a direct link with a professional ride or journey. A VTC driver using a dispatch app (Uber, Bolt, Heetch, G7...) already has a history of their rides. Cross-referencing this history with toll and fuel receipts is a solid traceability practice that reassures any tax auditor.

The expense claim (note de frais) is not a document reserved for traveling employees: a freelancer can also formalize their professional expenses in this format to structure their accounting and facilitate the relationship with their accountant.

Mixing Personal and Professional Use

A vehicle used to drive clients but also for personal weekend trips does not give the right to a 100% VAT deduction on fuel. The calculation must be prorated according to actual use. If your accountant systematically applies 100% without questioning it, this is a point to raise.

Deducting Without a Receipt or With an Incomplete Receipt

This is the most frequent and risky mistake. Deducting an expense without keeping the corresponding receipt is building on sand. During a tax audit, the administration can ask to see all supporting documents over a given period. If they are missing or illegible, the corresponding deductions are challenged — with VAT reassessments, penalties, and late interest to boot.

Ignoring Regulatory Changes

French taxation evolves regularly. The right to deduct VAT on petrol, the new rules on electronic invoicing (dématérialisation des factures) gradually coming into force from 2026, the changes in exemption thresholds — staying informed is not optional when you are self-employed. It is a part of the job that your chartered accountant must provide, but it is in your best interest not to be completely disconnected from it.

The "Digitised Receipt Before Leaving" Rule

Some VTC drivers have adopted a simple rule: as soon as they pay at a toll booth or fill up, they take a photo of the receipt with their phone before putting it away or throwing it out. Thirty seconds of handling that saves hours of hassle.

This photo must be of good quality, legible, with the tax information visible. A blurry or cropped file has no more value than a crumpled receipt.

Monthly Organization with Your Accountant

If you have an accountant or chartered accountant, establish a monthly rhythm for transmitting documents with them. The sooner the documents are transmitted, the faster the VAT recovery is (on your monthly return if you are on a monthly regime) and the cleaner your accounting is.

Many drivers only transmit their documents at the end of the year, at closing time. This is a mistake: not only is cash flow affected (you don't recover VAT in real time), but the receipts have had time to degrade.

Fuel Card and Electronic Toll Badge Management Solutions

To simplify traceability, many road professionals use professional fuel cards (TotalEnergies, Shell, BP...) and electronic toll badges (Liber-t, Bip&Go, Ulys...). These tools automatically generate detailed monthly statements, with pre-tax and VAT-inclusive amounts broken down — which considerably simplifies the VAT recovery work and limits the risk of missing receipts.

If this is not yet the case, it is an evolution to seriously consider, especially if you regularly use the same motorway routes.