Overview #

Carriers should maintain sufficient documentation to support every figure reported on an IFTA return.

Recommended Documentation #

Mileage #

• Driver logs
• ELD records
• GPS reports
• Dispatch records
• Route calculations

Fuel #

• Fuel receipts
• Fuel card reports
• Vendor invoices
• Bulk fuel records

Reporting #

• Returns filed
• Adjustments made
• Exception investigations
• Tax payments

Why It Matters #

Documentation serves as evidence supporting reported information.