You must maintain detailed mileage and fuel records for each vehicle you register under IFTA. These records should be retained for a period of four years either from the due date of the quarterly report or from the date you file the quarterly report, whichever is later. Upon request, you must make these records available to the Virginia Department of Motor Vehicles or any other jurisdiction that is a member of IFTA.
Assessments and penalties may be imposed if you do not have these records. Additionally, continued failure to comply with the above may result in the suspension or revocation of your IFTA license.
Acceptable Mileage and Fuel Records
You must maintain detailed mileage and fuel records. A standardized trip report is suggested and encouraged.
Acceptable source documents must include all of the following information:
- Carrier's name
- Vehicle unit number
- Date of trip (starting and ending of trip)
- Trip origin and destination (city and state)
- Beginning and ending odometer/hubodometer readings of the trip
- Routes of travel
- Mileage by jurisdiction
- Total trip miles
- Retail fuel purchases and fuel withdrawals from bulk storage made during the trip
- Monthly and quarterly mileage and fuel summaries
The following information should also be included:
- Driver's name by vehicle
- Intermediate stops (city and state)
An Electronic Logging Device (ELD) is designed to comply with Federal Motor Carrier Safety Administration (FMCSA) criteria to accurately record a driver’s driving time for hours of service compliance.
The International Registration Plan (IRP) and the International Fuel Tax Agreement (IFTA) each allow the use of electronic devices to document vehicle distance by jurisdiction, provided the required supporting data are maintained for audit purposes. This chart demonstrates some of the key differences and similarities between an ELD and a compliant IFTA/IRP electronic records device.
Acceptable Retail Fuel Purchase Records
You must maintain complete records of all fuel purchased or received, including retail and bulk storage used in your business.
Acceptable documents to verify retail fuel purchases for over the road use are the following:
- Receipt
- Invoice
- Credit Card Receipt
- Automated vendor-generated invoice
- Listing from vendor detailing fuel purchases and taxes paid
These documents must contain the following information:
- Date of purchase
- Price per gallon/liter and/or total amount of sale
- Seller's name and address
- Vehicle unit number
- Number of gallon or liters purchased
- Purchaser's name
- Fuel type
Note: If the vehicle is leased, the fuel receipt can be in the name of either the lessor or the lessee, as long as a legal connection can be made to the carrier filing the IFTA quarterly report.
Acceptable Bulk Fuel Storage Records
If you maintain bulk fuel storage, you must maintain records of purchases, withdrawals and inventory on hand.
Vendor invoices that contain the following information are acceptable as proof of bulk fuel purchases:
- Date of purchase
- Fuel type
- Seller's name and address
- Price per gallon/liter and/or total amount of sale
- Number of gallons or liters purchased
- Purchaser's name
Fuel withdrawal from inventory must contain the following information:
- Date of withdrawal
- Vehicle unit number
- Number of gallons or liters withdrawn
- Monthly inventory records (beginning and ending inventory supported by stick/gauge readings)
- Fuel type
Note: A record of fuel withdrawn from bulk storage must distinguish fuel placed in qualified vehicles from other individual uses.