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Vehicles Required to Comply with UTTS (National Vehicle Identification System)
The UTTS requirement is based on a simple principle: If you are a taxpayer and you deduct the fuel expenses of vehicles (whether owned or rented) used for your business from your tax base, then those vehicles must be registered in the UTTS system.
Here, the type of vehicle and its ownership come into play; for example, privately used passenger cars are generally excluded. However, all vehicles used for commercial purposes — trucks, vans, commercial passenger cars, and others — must be included in this system.
In short: If you want to declare the fuel costs of your business-owned or leased vehicles as an expense, compliance with UTTS is mandatory.
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Which Vehicles Are Subject to UTTS Requirements?
The UTTS registration requirement primarily concerns vehicles used in business operations. That means all vehicles you own or lease for commercial purposes and want to deduct fuel expenses for are included.
What Is the Main Rule?
As clearly stated in the regulations, “vehicles acquired through leasing or included in the business and used for business purposes” are subject to this requirement. Whether you’re a sole proprietorship, a corporation, or a partnership, all your commercial vehicles must be registered in the UTTS system.
Which Fuel Types Are Included?
Gasoline, diesel, and LPG vehicles… In short, any vehicle consuming fuel is included in the system. However, a more flexible deadline has been defined for LPG vehicles; they must transition to UTTS by December 31, 2025.
What About Hybrid Vehicles?
Hybrid vehicles using both gasoline/diesel and LPG must follow a two-phase transition process. TTB installation for gasoline or diesel tanks must be completed by April 30, 2025, and for LPG tanks by December 31, 2025.
For Newly Purchased Vehicles?
For vehicles first registered after July 1, 2025, and used for commercial purposes, TTB installation is mandatory. Dealers or importers are responsible for completing this installation within a specified time after registration.
Vehicles Outside the Scope of UTTS
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Fully Electric Vehicles: Since they don’t use fuel pumps, UTTS compliance is not required.
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Privately Used Vehicles: If the vehicle is entirely for personal use and fuel costs are not reflected in the tax base, there is no obligation to register with UTTS. However, individuals may voluntarily join the system to simplify their processes.
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Business-Registered but Not Business-Used Vehicles: If a vehicle is registered under the business but used solely for personal purposes and its fuel cost is not claimed as an expense, UTTS registration is not required. However, if the fuel expense is part of the tax base, registration is mandatory.
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UTTS Requirement and Deadlines by Vehicle Type
Business-Registered Gasoline and Diesel Vehicles:
If you have a commercial vehicle registered under your business and deduct fuel costs from your tax base, UTTS registration and TTB installation are mandatory. The deadline for TTB installation is April 30, 2025. However, if you apply by January 31, 2025, this date may be slightly extended.
LPG-Only Vehicles:
For commercial vehicles using LPG, the UTTS transition period is slightly more flexible. The final deadline for TTB installation and system integration is December 31, 2025.
Hybrid Vehicles (Gasoline/Diesel + LPG):
For hybrids using both gasoline or diesel and LPG, TTB installation for the gasoline or diesel tank must be completed by April 30, 2025. For the LPG tank, the deadline is extended to December 31, 2025.
Fully Electric Vehicles:
Since electric vehicles do not consume fuel, they fall outside the scope of UTTS. TTB installation is not mandatory for these vehicles.
Individual Vehicle Owners (Voluntary Participation):
There is no UTTS requirement for personally used vehicles. However, individuals who want to simplify their fuel purchases and track their expenses may voluntarily join the system.
Newly Registered Vehicles (After July 1, 2025):
For commercial vehicles first registered in mid-2025 or later, TTB installation is mandatory. For dealership sales, the installation must be completed before the vehicle hits the road, while for imported vehicles, it must be done within one month after registration.
