As of 16 September 2026, fuel is again a major expense for many businesses that travel to customers. According to an SWR analysis of prices at around 15,000 filling stations, the nationwide median diesel price at 10:00 on 16 September was €2.40 per litre. This figure is based on the station prices evaluated over the preceding 24 hours; it is not the price at every pump. Tagesschau reported a nationwide average diesel price of €2.412 per litre for 15 September. The median, a daily average and the price at an individual station are different measures.
On September 15, Chancellor Friedrich Merz promised relief from fuel prices. He stated that the federal government had to act and would present a proposal very soon. According to the federal government, the exact measures to be taken were not yet finalized at that time. It is therefore impossible to infer from this what additional measures will be adopted. For self-employed individuals, it is worthwhile to simultaneously examine the controllable portions of their own travel expenses.
Why high fuel prices particularly affect the self-employed
A tradesman travels to a construction site, a cleaning company goes from building to building, a janitorial service handles jobs within the city. Mobile care, photography, delivery services, field service, assembly, and landscaping also frequently require a vehicle to perform their services. If diesel prices rise, the profit margin shrinks even if the contract price remains the same. Work that needs to be done on-site cannot simply be replaced by a video call.
Fuel is only one part of the overall travel costs. Other expenses include labor, vehicle wear and tear, tires, maintenance, insurance, depreciation, and parking. Those who only look at the fuel bill often underestimate the financial burden. A simple analysis can be a helpful first step: How many kilometers and liters of fuel are used for customer visits, material transport, and empty runs? Which trips generate revenue, and which result from poor coordination?
What self-employed people can do now
1. Clarify the purpose before each trip
Before scheduling an appointment: Do I really need to be there in person? A repair, measurement, or cleaning requires physical presence. However, a quick follow-up question, a discussion of the quote, a debriefing, or a project update can be handled by phone or video, depending on the job. A photo of the installation beforehand can also be helpful. This way, the on-site appointment remains reserved for the work that truly requires it.
Separate appointments, site visits, and coordination in your calendar. If an appointment is only for clarifying two questions, suggest a brief phone call first. Consider what works best for the customer. Especially with older customers or complex damage, a face-to-face meeting might be the better solution.
2. Group customer appointments geographically.
Three trips from Lübeck to Hamburg on three consecutive days cost more time and fuel than sensibly grouped appointments. For remote areas, if possible, schedule fixed days for work, organize clients on a map, and plan material pickups along the same route. Keep time windows realistic so that a delay doesn't disrupt the entire day.
Empty runs are also factored into route planning. Can a return trip be used for another job, a site visit, or a pickup that would have been necessary anyway? However, a consolidated route shouldn't lead to unreasonable waiting times or hectic operations. The best route is the one that takes costs and agreed-upon deadlines into account.
3. Conduct initial consultations specifically via video.
An initial video consultation can clarify requirements, measurements, photos, accessibility, and necessary materials. This allows a tradesperson to determine what information is still needed for a reliable quote. A cleaning service can discuss the scope and frequency of services beforehand. Afterwards, it can be more accurately determined whether and when an on-site visit is necessary.
This primarily saves unnecessary initial trips. However, it does not replace a professional on-site inspection when dimensions, condition, or safety of the property need to be assessed. Sufficient time should be allowed for travel to a qualified appointment.
4. Compare prices before refueling
The ADAC fuel price search shows prices at individual gas stations. Compare prices along your planned route instead of taking a long detour for just a few cents. A detour costs you fuel and time. Highway gas stations are often more expensive; stopping off the highway is only worthwhile if it fits into your route. The ADAC comparison of highway gas stations shows significant price differences, but it's not a license to take any detour you like.
Since April 2026, according to the new regulations, gas stations in Germany are only allowed to raise their prices once a day, at noon; price reductions are still permitted. An ADAC analysis from May 2026 found the cheapest time of day to fill up shortly before noon. This is an analysis, not a guarantee for every gas station every day. Compare the actual price when you need to fill up, instead of relying on an old rule of thumb like "it's always cheapest in the evening."
5. Reduce consumption without making unrealistic promises
Check tire pressure according to the manufacturer's specifications and the vehicle's load, remove unnecessary weight, and drive with anticipation. Avoid unnecessary idling and adhere to maintenance intervals. The ADAC's fuel-saving tips explain the connections. Safety, required lighting, and necessary tools take priority. Whether a measure saves money depends on the vehicle, the route, and driving style.
Don't throw away the fuel receipt
Anyone wishing to claim actual business vehicle expenses or check for a possible input tax deduction needs verifiable documentation. Fuel receipts easily get lost in the glove compartment; thermal paper can fade. Secure the receipt as soon as possible after refueling, check its legibility and the amount, and assign it to the correct company and transaction.
A practical procedure is: refuel → take the receipt → record it digitally as soon as possible → document the business connection → reconcile the payment with the account or accounting system. A fuel receipt alone doesn't necessarily indicate whether a trip was business-related. The date, destination, purpose, and kilometers driven are helpful for this classification, as is a clear separation of private and business use in cases of mixed use.
Especially when many small expenses arise, an organized filing system becomes invaluable. Instead of collecting receipts in the car for weeks, freelancers can upload legible photos of receipts and documents to Motorica and easily retrieve them later. MIRA can make information from receipts and till slips visible for review. The professional evaluation of the receipt and its accounting remain the responsibility of the company or its tax advisor. Furthermore, a photo does not automatically authorize the destruction of the paper original: the entire digitization and storage process must comply with legal requirements.
Section 147 of the German Fiscal Code (AO) generally stipulates an eight-year retention period for accounting documents; this period typically begins at the end of the calendar year in which the document was created. Section 257 of the German Commercial Code (HGB) contains a corresponding eight-year retention period for commercial documents. Other documents may be subject to different retention periods, and a period may remain relevant for a longer time for tax purposes. A scan must be available and legible for the entire retention period.
When fuel costs can be considered business expenses
A business trip can trigger business expenses. Therefore, not every fuel receipt is fully deductible. Key factors include vehicle allocation, the business use percentage, the chosen cost calculation method, and the type of trip. Trips to clients are assessed differently than commutes between home and the primary place of business. For complex or mixed-use vehicles, an individual review by a tax advisor is recommended.
Private car for business trips
According to the official guidance for the German Anlage EÜR, costs for the business use of a private car can be calculated either at €0.30 per kilometer driven or based on the pro rata actual expenses. This applies to business trips, such as visits to clients; separate rules for the commuter allowance apply to journeys between home and the primary place of business. It is important to correctly record both the outbound and return journeys if both are business-related.
Example: 60 business kilometers driven in a private car result in €18 in travel expenses when applying the standard mileage allowance. The fuel costs included in this trip cannot then be claimed as an additional business expense. Those who instead use actual pro-rata expenses need a sound method for calculating the vehicle costs and the business-related portion. This choice should be consistent with the accounting records.
Record business trips promptly, including the date, destination, purpose, and mileage. This facilitates traceability. However, this does not mean that a formal tax logbook is mandatory for every single business trip using a private vehicle. Stricter requirements may apply in cases of specific documentation methods or private use of a company car.
Company vehicle
For a vehicle classified as a business asset, fuel costs can generally be included in the vehicle expenses. Business expenses must be documented, and private use must be accounted for separately for tax purposes. The classification of a mixed-use vehicle and the method for accounting for private use are not simply a matter of documentation. Anyone with multiple vehicles or changing drivers should consult a tax advisor regarding the procedure.
VAT and input tax: A receipt alone is not sufficient
According to Section 15 of the German VAT Act (UStG), input tax deduction requires, among other things, a service provided to the business and a proper invoice. Additionally, the business owner must be entitled to deduct input tax for the relevant purchase. Those applying the small business regulation according to Section 19 of the German VAT Act (UStG) generally cannot claim input tax from fuel receipts in the same way as a standard-taxed business. Income tax deductions for business expenses and input tax deductions for VAT purposes are two separate issues.
For invoices up to a total amount of €250, a small-value invoice according to § 33 of the German VAT Implementing Regulation (UStDV) only needs to include the full name and address of the supplier, the date of issue, the quantity and type of goods supplied, the total amount, and the applicable tax rate. The buyer's company name is not required under this rule. For amounts exceeding €250, the standard invoice requirements generally apply. In cases of questions regarding business use or mixed use, the specific circumstances should be examined.
Travel costs should be included in the calculation.
A price change from €1.80 to €2.40 per liter increases the pure fuel bill by €0.60 per liter. For a 50-liter tank, that's €30. For 200 liters per month, this results in €120 in additional gross costs compared to the previous price. This doesn't yet take into account input tax, tax effects, or the total vehicle expenses.
The following overview shows the fuel bill at €1.80 / €2.40 / €3.00 per liter and finally the additional costs of €2.40 compared to €1.80:
- 50 liter tank filling: €90 / €120 / €150; €30 additional costs.
- 100 liters per month: €180 / €240 / €300; €60 additional costs.
- 200 liters per month: €360 / €480 / €600; €120 additional costs.
- 500 liters per month: €900 / €1,200 / €1,500; €300 additional costs.
- 1,000 liters per month: €1,800 / €2,400 / €3,000; €600 additional costs.
The figures are calculated scenarios, not forecasts. In particular, €3.00 per liter is a scenario based on actual costs and not a nationwide average price. The overview only shows fuel costs before any potential tax treatment. For quoted prices, travel time, vehicle costs, parking, and a necessary reserve must be added.
For recurring jobs, calculate: How many trips are actually required? How long does the journey take? What are the vehicle costs per kilometer? If a job requires five trips, the travel costs must be included in the cost-benefit analysis five times. Don't just record the current price per liter; regularly check whether the estimated travel costs still fit your cost structure.
Don't just swallow travel expenses.
For new services, companies can check travel allowances, distance categories, service areas, or minimum order values. For customers located further away, a separately itemized travel fee may be clearer than an opaque total price. Another approach is to include travel costs in the hourly rate or project price. It is crucial that the customer understands the terms and conditions before placing an order.
Existing contracts remain valid under the agreed terms. New surcharges for travel expenses or energy cannot simply be unilaterally added retroactively. Review price adjustment clauses and contract durations, and clearly agree on any changes for future services. At the same time, improved route planning and fewer empty runs can protect margins without changing customer invoices.
A simple monthly overview of liters, kilometers, travel time, and contribution margin per job reveals early on which jobs are becoming scarce due to rising mobility costs. Quotes and invoices in Motorica, along with scheduling, can support business organization. Motorica is a digital office for freelancers and small businesses and is available in twelve languages; however, it does not automatically determine tax deductibility or the correct pricing.
Conclusion: The next steps
Political relief measures could change the situation; what new measures will result from the announcement of September 15th was still unclear at the time of this article. Companies can already review trips, consolidate appointments, compare specific fuel prices, secure receipts, document business mileage, and recalculate their margins. Anyone unsure about the tax treatment of a mixed-use vehicle should seek professional advice early on.
Receipts, invoices, and company figures don't belong in the glove compartment. With Motorica.io as your digital office, receipts and documents can be organized along with your other office work.
Frequently Asked Questions
Can I, as a self-employed person, deduct fuel costs from my taxes?
This depends on the vehicle, its business use, and the chosen method. For company vehicles, documented fuel costs can be included in the vehicle expenses; private use must be accounted for separately. For privately owned cars, the mileage allowance or the pro-rata actual expenses can alternatively be considered for business trips. A receipt for private fuel fill-up does not automatically make it a business expense.
Do I need to keep my fuel receipts?
If they are accounting documents for claimed actual expenses or input tax deductions, they must be stored in a traceable manner. According to Section 147 of the German Fiscal Code (AO), accounting documents generally have a retention period of eight years from the end of the year in which they were created. Simply photographing the document does not mean that the original can be destroyed immediately.
Is a fuel receipt without my company name sufficient?
For small-value invoices up to €250 gross, Section 33 of the German VAT Implementing Regulation (UStDV) does not require the recipient's name. The other mandatory information must be included; the business use and any potential input tax deduction must be examined separately. For higher amounts, the standard invoicing requirements generally apply.
What rules apply to a private car?
For business trips to customers using a private car, the official EÜR (income and expense statement) guidelines state €0.30 per kilometer driven or the pro-rata actual expenses. Record the date, destination, reason for the trip, and mileage. Commuting between home and the primary place of business must be treated separately.
Can I deduct both mileage allowance and fuel costs at the same time?
Not for the same travel expenses for the same trip. The flat-rate mileage allowance covers the corresponding vehicle expenses. Recording the fuel costs included therein again as a business expense would be a double deduction.
Can small businesses deduct input tax from fuel receipts?
Those who apply the small business regulation according to § 19 of the German VAT Act (UStG) are generally not entitled to an input tax deduction for such incoming services. Whether the expenditure qualifies as a business expense for income tax purposes must be examined separately.
How can I reduce travel costs within the company?
Check which appointments can be made by phone, group appointments geographically, reduce empty trips, compare gas stations along your route, and pay attention to tire pressure and driving style. Factor in travel time and vehicle wear and tear.
How expensive was diesel in Germany on September 16, 2026?
The SWR data analysis reported a nationwide median diesel price of €2.40 per litre at 10:00 on 16 September 2026, based on prices from around 15,000 filling stations over the preceding 24 hours. The actual price at an individual station may differ. Current station prices can be compared using the ADAC fuel price search.
Sources and further information
- SWR Data Lab: Current fuel prices and methodology
- Federal Government: Speech by Friedrich Merz at the BGA, September 15, 2026
- Tagesschau: Merz announces relief on fuel prices, September 15, 2026
- ADAC: current fuel price search, daily price trends since the 12 o'clock rule, motorway comparison and money-saving tips
- Federal Ministry of Finance: Instructions for Schedule EÜR 2025, Vehicle Expenses
- Section 147 AO: Retention, Section 257 HGB: Retention, Section 15 UStG: Input tax, Section 19 UStG: Small businesses, Section 33 UStDV: Small-value invoices
This article is for general information purposes only and does not replace individual tax or legal advice.