Fleet & equipment # Fuel and road tax reporting explained How Transportial prepares IFTA returns, distance taxes and fuel tax refunds in the US, Europe, Australia and New Zealand from GPS distance and fuel purchases. Updated October 18, 2026 **Who can do this:** The fuelTaxReporting platform feature and the read:fuelTax permission. Carriers that drive in several states, provinces or countries often owe fuel and road taxes per jurisdiction: tax on the fuel used there, or a tax per mile driven there. Working that out by hand means adding up every vehicle's distance per jurisdiction and every fuel purchase. Transportial does this for you from the GPS positions of your vehicles and your fuel transactions, and prepares the return for each period. You still file and pay the return with the tax authority yourself. ## Three kinds of schemes Every tax is a **scheme** with its own rules, rates, filing period and units. There are three kinds: | Kind | What it is | | -------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | **Fuel tax returns** | One return to your base jurisdiction for all member jurisdictions, such as IFTA in the United States and Canada. The fuel you used in each jurisdiction is taxed at its rate, and you get credit for tax already paid on fuel bought there. | | **Distance taxes** | A tax per distance driven in one jurisdiction, with a rate that depends on the weight and sometimes the axles, type or Euro class of the vehicle, such as the US weight-distance taxes, New Zealand's road user charges or the Swiss heavy vehicle charge. | | **Fuel tax refunds** | A refund of part of the fuel excise per liter for professional road transport, such as the Belgian professional diesel refund or the French refund on road diesel. Temporary per-liter aids that some countries add are reported separately. | ## Available schemes ### Fuel tax returns and US distance taxes | Key | Scheme | Applies to | | --------- | --------------------------------------------------------------------------- | ------------------------------------------------------------------------------------ | | ifta | IFTA fuel tax return: the 48 contiguous US states and 10 Canadian provinces | Qualified motor vehicles: 3 or more axles, or over 26,000 lb registered gross weight | | us-or-wmt | Oregon Weight-Mile Tax | Declared weight over 26,000 lb | | us-ny-hut | New York Highway Use Tax | Gross weight over 18,000 lb, or the unloaded weight thresholds | | us-ky-kyu | Kentucky Weight Distance Tax (KYU) | Combined licensed weight of 60,000 lb or more | | us-nm-wdt | New Mexico Weight Distance Tax | Declared gross weight over 26,000 lb | | us-ct-huf | Connecticut Highway Use Fee | 26,000 lb or more and FHWA vehicle class 8 to 13 | These are filed per quarter and work in miles, US gallons and US dollars. ### Fuel tax refunds | Key | Scheme | Period | Applies to | | --------------------------------- | ---------------------------------------------------------------------------------------------------------------------------- | ------- | ----------------------------------------------------------------------------- | | be-professional-diesel | Remboursement du droit d'accise spécial sur le gasoil professionnel / Teruggave bijzondere accijns op professionele diesel | Quarter | From 7.5 t, categories N2, N3, M2, M3 | | fr-ticpe-gazole-routier | Remboursement partiel de l'accise sur les produits énergétiques (ex-TICPE) sur le gazole - transport routier de marchandises | Quarter | From 7.5 t, categories N2, N3 | | es-gasoleo-profesional | Devolución parcial del Impuesto sobre Hidrocarburos por gasóleo profesional | Month | From 7.5 t, N2, N3, M2, M3; at most 50,000 liters per vehicle per year | | it-gasolio-commerciale | Rimborso accisa sul gasolio commerciale (autotrasporto) | Quarter | From 7.5 t, N2, N3, M2, M3, Euro V or higher; at most 1 liter per mile driven | | hu-commercial-diesel | Kereskedelmi gázolaj jövedéki adó-visszaigénylés | Quarter | From 7.5 t, N2, N3, M2, M3 | | si-commercial-transport-diesel | Vračilo trošarine za komercialni prevoz (plinsko olje) | Month | From 7.5 t, N2, N3, M2, M3 | | ie-diesel-rebate-scheme | Diesel Rebate Scheme (DRS) - partial repayment of Mineral Oil Tax | Quarter | From 7.5 t, N2, N3, M2, M3; licensed operators only | | pt-gasoleo-profissional | Gasóleo profissional - regime de reembolso parcial de impostos (ISP + adicionamento CO2) | Quarter | From 35 t, N3, M3; at most 40,000 liters per vehicle per year | | hr-commercial-diesel | Povrat dijela plaćene trošarine na dizelsko gorivo za komercijalni prijevoz robe | Quarter | From 7.5 t, N2, N3 | | ro-diesel-excise-compensation | Schemă de ajutor de stat pentru compensarea creșterii prețului la motorină (HG 1094/2025) | Quarter | From 7.5 t, N2, N3, M2, M3; Romanian carriers only | | au-fuel-tax-credit-heavy-vehicles | Fuel Tax Credits - heavy vehicles on public roads | Quarter | Over 4.5 t | ### Distance taxes outside the US | Key | Scheme | Period | Rate | | ----------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------- | ------- | ------------------------------------------------ | | nz-ruc | Road User Charges (RUC) - distance licenses | Quarter | NZD per 1,000 km, by RUC vehicle type and weight | | ch-lsva | Leistungsabhängige Schwerverkehrsabgabe (LSVA) / Redevance sur le trafic des poids lourds liée aux prestations (RPLP), Switzerland and Liechtenstein | Month | CHF per metric ton-mile, by Euro class | | is-kilometragjald | Kílómetragjald á ökutæki (mile charge, all vehicles) | Month | ISK per mile, by weight | Each scheme carries its own units: the schemes outside the US work in miles, liters and kilograms, in euros or the local currency (HUF, RON, AUD, NZD, CHF, ISK). A distance tax charges per mile, per metric ton-mile (distance × charged weight in metric tons) or per 1,000 km. Your administrator chooses which schemes are enabled; see [Set up fuel and road tax reporting](/en-us/help/set-up-fuel-tax-reporting). ## Rates, eligibility and related aids * **Rate status**: each return shows **Final rates**, **Preliminary rates** or **Rates missing**. Rates are preliminary when the official rate for (part of) the period is not published yet or the research behind it is not verified. Rates are missing when there is no rate at all, for example a refund calculated with a formula from an excise rate that is not known yet. * **Eligibility**: refunds only count fuel of eligible vehicles, by registered weight, UNECE vehicle category and sometimes the Euro class. Vehicles that do not qualify, or whose data is missing, are listed with the reason. * **Caps**: some refunds have a maximum, such as liters per vehicle per year or liters per mile driven. Fuel above the cap is shown as liters above cap and is not refunded. * **Related aids**: temporary per-liter aids that a country pays on top of the refund are reported on their own lines, with their own status, and added to the total. Rates and conditions change often. Check the rates and the scheme's source against the official publication of the tax authority before you file or claim. ## How distance per jurisdiction is measured * Transportial follows each vehicle's GPS positions in time order and draws a straight line between each two positions. A line that crosses a border is split at the border, to within a few meters. * A position that would mean an impossible speed is skipped as a GPS error, unless the next position confirms it. * A jump between two positions that is longer than the GPS gap setting still counts, along the straight line, but is reported as a GPS gap with a warning, so you can check it. * A position outside every jurisdiction, for example on water, counts for the neighboring jurisdiction. * Jurisdictions are states, provinces and regions where boundary data exists, and otherwise the country. This works worldwide. Distance is calculated per vehicle per day, the first time a report asks for that day, and then kept. Today, and the most recent days as set in the settings, are always calculated again and never kept, so GPS positions that arrive late still count. Days follow the time zone of your platform. ## Jurisdiction codes Jurisdictions are named with ISO codes: `US-TX` for Texas, `CA-ON` for Ontario, or a country code such as `MX` where a country has no regions. The same codes are used for your base jurisdiction, vehicles and fuel transactions. See [Generate tax rules from tax schemes](/en-us/help/tax-rule-generator) for more about region codes. ## Get started 1. Have the fuelTaxReporting feature switched on for your platform, and give the people who prepare the returns the read:fuelTax permission in their role. 2. Enable your schemes and enter your base jurisdiction in the settings. See [Set up fuel and road tax reporting](/en-us/help/set-up-fuel-tax-reporting). 3. Fill in the fuel and road tax data of your vehicles, such as weight and vehicle category, and check that fuel transactions have a jurisdiction. 4. Open **Fuel taxes** in the side menu and check the return of the last period. See [File a quarterly fuel or road tax return](/en-us/help/file-fuel-tax-return). The return is only as good as its data: GPS positions for every vehicle and every fuel purchase with its jurisdiction. Read the warnings on each return before you file it. ## Related articles * [Set up fuel and road tax reporting](/en-us/help/set-up-fuel-tax-reporting) * [File a quarterly fuel or road tax return](/en-us/help/file-fuel-tax-return) * [Review fuel and energy transactions](/en-us/help/fuel-transactions) * [Add and manage vehicles](/en-us/help/vehicles) ## Still need help? Our support team is happy to answer any question about Transportial. [Contact support](/en-us/contact)[Report an issue](/en-us/report-issue) --- Canonical page: https://transportial.com/en-us/help/fuel-tax-reporting