IFTA Fuel Receipts

Who This Applies To

• Carriers who use truck-stop pump receipts and want to confirm which fields must appear to satisfy the IFTA fuel receipt requirement during an audit.
• Fleet managers who use fuel-card programs and need to know whether a monthly card statement is sufficient or whether individual transaction records are required.
• Carriers with bulk fuel tanks at a terminal who pump from company stock and need to understand how internal withdrawals are documented for IFTA.
• Owner-operators who take photos of receipts and need to know what must be visible in the photo for the record to be acceptable.
• Bookkeepers reconciling fuel purchases before preparing a quarterly IFTA return and needing a clear list of what each receipt must show.
• Carriers who had receipts rejected during an IFTA audit and are rebuilding their collection process.

What To Verify

• That each fuel receipt must show all six elements: the purchase date, the seller's name and full location (city and state or province), the vehicle unit or VIN, the fuel type (diesel, gasoline, LNG, CNG, etc.), the number of gallons or liters purchased, and the price per gallon. A receipt missing any one of these elements is not a complete IFTA receipt.
• Whether fleet card exports include the purchase location at the state or province level for each individual transaction. A monthly fleet card summary showing total gallons per state — without individual transaction records — may not satisfy the audit requirement for itemized support.
• How the base jurisdiction treats bulk fuel withdrawals from a company-owned storage tank. Most jurisdictions require an internal withdrawal record showing the date, vehicle unit, gallons pulled, and fuel type. The pumping event must be documented even though no commercial receipt is generated.
• Whether electronic receipt images (driver photos, PDF attachments from truck stops) are acceptable in the base jurisdiction's audit process, and whether any resolution or file-format requirements apply.
• The base jurisdiction's position on reconstructed receipts. When originals are missing, some jurisdictions allow bank statements or fuel card exports to substitute — but typically at a disadvantage during audit. Reconstructed records are a last resort, not a substitute for a collection process.
• How the jurisdiction treats reefer fuel — fuel used by a refrigeration unit rather than the truck engine. Reefer fuel may or may not be reportable depending on the jurisdiction. Verify the current treatment with the base jurisdiction before including or excluding those gallons.

Step-by-Step Overview

1. Establish a receipt collection process at the vehicle level: drivers photograph, submit, or physically collect receipts at the pump and turn them in weekly. Thermal-paper receipts fade quickly — a receipt legible at purchase may be unreadable within 60-90 days.
2. For each receipt, verify all six required fields before using it in the quarterly fuel summary: date, seller location (city and state or province), vehicle unit identifier, fuel type, gallons, and price per gallon. Flag any receipt with a missing field for clarification before filing.
3. For fleet card accounts, download individual transaction records — not just monthly statements — and confirm each transaction record shows the purchase location at the state level. If the card export does not include location detail, request a format that does from the card provider.
4. For bulk fuel tank withdrawals, create an internal withdrawal log with a separate entry for each vehicle withdrawal: date, vehicle unit, gallons, and fuel type. Store these records with the quarter's fuel support documentation.
5. Reconcile total gallons per jurisdiction from receipts against the fuel summary used in the quarterly return. If the receipt total for a jurisdiction differs from the return figure, identify the discrepancy before filing. A return that cannot be traced back to receipt-level data is an audit risk.
6. Retain original receipts or receipt images, fleet card transaction exports, and bulk fuel withdrawal logs for the retention period required by the base jurisdiction — typically four years from the return due date.

Common Mistakes

• Retaining the credit card statement or bank statement as the fuel receipt substitute. A statement shows a transaction occurred but does not show gallons purchased, fuel type, or exact seller location — it is not a complete IFTA receipt.
• Allowing drivers to submit photos where the state identifier or gallon total is cut off or out of focus. An image that cannot be read is not a record. Establish minimum photo standards and reject submissions that don't meet them before the audit is scheduled.
• Including reefer fuel, additives, lubricants, or shop charges in the gallon totals without separating them. Mixing these into IFTA fuel totals overstates fuel purchases — a common audit adjustment that results in additional tax owed.
• Using fleet card monthly summary reports without verifying that individual transaction records are available. If the monthly summary does not break down gallons by individual purchase event and location, an auditor will ask for transaction-level data — and if it wasn't retained, those gallons may be rejected.
• Not documenting bulk fuel withdrawals from company tanks. Fuel pumped from a private terminal tank is an IFTA fuel purchase. Without an internal withdrawal record tying the fuel to a specific vehicle and date, those gallons cannot be supported in an audit.
• Assuming the base jurisdiction will accept reconstructed records at face value. When an auditor receives reconstructed records instead of originals, credibility of the entire audit period is typically reduced — reconstruction is a last resort.