Recognition of expenses according to cash receipts

  • threshold of EUR 100 on acquisition of goods or services that could be recognised as costs by cash receipts;
  • threshold of EUR 150 (including VAT) on acquisition of fuel that could recognise as costs by cash receipts and the requirement for such a cash receipt to present details identifying a purchaser.

It was also explained that in cases when vehicle user’s fee is paid, i.e., road vignette purchased, value restrictions are not applied.

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