This is one of the most important practical questions for business owners. VID explains that if a merchant uses a vehicle for its business activities, the vehicle is declared in the CSDD register, and trip records are maintained using a route control system, then fuel records do not need to be kept by using waybills or route sheets.
At the same time, this does not mean that record-keeping is no longer required at all. In the same explanation, VID emphasizes that the company must still be able to prove that the vehicle is used for business purposes by maintaining trip records. The difference is that these records are kept through a route control system rather than through manual waybills.
From the company’s point of view, the benefit is very practical — manually filling in waybills takes time, requires discipline, and often creates a risk of mistakes. A GPS system records trip data automatically, and the regulations do not require one specific standard report format, as long as the system records are stored and can be presented to VID upon request.
That is why, for companies that want both to save on UVTN and simplify daily record-keeping, GPS is a much more convenient solution than paper waybills. It reduces the administrative burden while maintaining compliance with the required procedure.
