Tankrabatt bis 31. Dezember 2026: Was Selbstständige buchen müssen

Since 1 October 2026, the energy tax on petrol and diesel has been temporarily reduced by 14.04 cents per litre. Including VAT, that is roughly 17 cents. For self-employed people and businesses with vehicles, the question is what this means for input VAT, business expenses and vehicle costs. We summarise the current status and show what to watch in your bookkeeping.

What was decided?

The energy tax cut is part of the German Insurance Recovery, Resolution and Supervision Amendment Act (VSAAG). The Bundestag and Bundesrat passed it on 25 September 2026. The so-called fuel discount applies from 1 October to 31 December 2026. The federal government and the states share the relief of about EUR 2.5 billion equally.

No application is needed. The lower tax works through the price at the pump. Because 19 percent VAT is added to the net price, VAT falls as well. That is where the roughly 17 cents gross per litre come from.

Will the discount really reach the pump?

The law reduces the tax, not the price. The final price also depends on crude oil prices, competition and providers' decisions. A full tank will therefore not automatically be exactly 17 cents per litre cheaper. To find out, compare your fuel prices over several weeks at similar times of day and days of the week with the prices before October.

Bookkeeping: what changes for you?

Legally, the rules do not change, only the amounts get smaller. You always book the amount you actually paid and that appears on the receipt.

• Business expenses: Lower fuel costs reduce your expenses and improve your liquidity. Filling up more just because the price is lower brings no tax advantage.
• Input VAT: The input VAT deduction follows the VAT shown on the invoice. If the invoice amount falls, the input VAT usually falls too. The amount on the receipt is what counts, not your own calculation.
• Small-business owners: Without input VAT deduction, the gross amount is an expense, as long as the trip is business-related.
• Businesses entitled to input VAT deduction: VAT is not a cost for them. The economic benefit therefore lies mainly in the roughly 14 cents of energy tax per litre.

Flat rates and vehicle costs

No flat rate changes automatically because of the fuel discount. If you use the flat rate of EUR 0.30 per kilometre for business trips in your private car, it stays the same. If you calculate with actual vehicle costs, the lower fuel costs flow into the calculation. With the logbook method for company cars, total costs and thus the cost per kilometre fall. The 1 percent rule is based on the gross list price and is not affected.

Keep receipts and fuel cards in order

A fuel receipt alone does not prove that the entire fill-up was business-related. Depending on vehicle allocation and method, you need a logbook, travel expense records or other traceable documents. With several vehicles, each refuelling should be clearly assigned to one vehicle.

1. Record receipts promptly: date, amount, tax details and supplier must be recognisable.
2. For fuel cards, reconcile individual transactions with the collective invoice and check which price applies under the contract.
3. Store electronic receipts so that content, legibility and booking reference are preserved (GoBD).
4. Document odometer readings and the purpose of the trip if you keep a logbook.

What applies from January 2027?

The fuel discount ends as planned on 31 December 2026. The federal government wants to develop a mechanism against extraordinary price spikes by early 2027 if possible. According to the reports available to us, the design is still open. For the new year, plan with regular market prices for now.

If you are unsure how to book fuel cards, logbooks or input VAT correctly, we are happy to help. A tidy receipt archive saves you queries at year-end closing.

Frequently asked questions

Do I have to apply for anything to benefit from the fuel discount?

No. The cut works through the price at the petrol station. You simply book the amount actually paid.

Does my input VAT deduction change?

The deduction follows the VAT on the receipt. Because the net price falls, the VAT shown is usually lower.

Does the discount also apply to diesel?

Yes, the relief covers petrol and diesel. The exact cent amounts per fuel type follow from the law; the final pump price may differ.