How to Report Fuel Receipts and Invoices for CSRD Compliance

For small and medium-sized enterprises (SMEs) in transport and logistics, fuel consumption is the most critical data point in sustainability reporting. Whether you operate a fleet of delivery vans, trucks, or mixed vehicles, your fuel invoices and receipts are the foundation for calculating energy use and greenhouse gas (GHG) emissions under the Corporate Sustainability Reporting Directive (CSRD) and the Voluntary Sustainability Reporting Standard for SMEs (VSME).

This guide shows how to organise, verify, and report fuel data in a way that meets CSRD and VSME expectations — without complicated tools or consultants.

Why Fuel Data Matters

The VSME Standard (Basic Module, B3) requires SMEs to disclose:

• Total energy consumption (MWh)
• Scope 1 GHG emissions (direct emissions from fuel use) - see our step-by-step guide to reporting Scope 1 and 2 emissions
• Scope 2 GHG emissions (if electricity is purchased, e.g. for EVs or offices)
• GHG intensity (emissions per turnover or per activity unit)

For transport SMEs, fuel receipts and invoices provide almost all the information needed for these metrics.

Reporting this data helps:

• Build transparency with clients subject to full CSRD reporting.
• Support ESG-friendly financing and leasing.
• Identify operational inefficiencies and cost savings. For a complete overview, see our CSRD guide for transport SMEs.

Step-by-Step: How to Report Fuel Receipts and Invoices

Step 1 – Collect All Fuel Records

Gather all available fuel data for the reporting year, including:

• Supplier invoices for bulk fuel deliveries (if you refuel on-site)
• Fuel card statements (Shell, BP, Total, etc.)
• Credit card receipts for ad-hoc refuelling
• Driver fuel logs, where available

Ensure each record includes:

• Date of purchase
• Supplier name
• Quantity (litres)
• Type of fuel (diesel, petrol, LPG, etc.)
• Total cost (optional, for internal analysis)

Tip: Most fuel card systems allow CSV or PDF exports by vehicle or driver.

Step 2 – Check for Duplicates and Gaps

To ensure data quality:

• Remove duplicate entries from card and invoice systems.
• Check for missing months or vehicles.
• Compare total litres with average mileage (rough check: if a van drives 40,000 km/year at 8L/100km → ~3,200 litres expected).

This step helps ensure completeness and verifiability, both core CSRD reporting principles.

Step 3 – Categorise Fuel by Type and Use

Group the data into clear categories for reporting:

This structure mirrors the VSME energy breakdown table (renewable vs non-renewable).

Step 4 – Convert Litres to Energy (MWh)

Use standard EU conversion factors:

Total energy use = sum of all fuel types in megawatt hours (MWh).

Step 5 – Calculate GHG Emissions (tCO₂e)

Apply standard emission factors (EU or national datasets such as DEFRA, ADEME):

Total Scope 1 emissions = 82 tCO₂e

If you use electric vehicles, calculate Scope 2 emissions based on electricity purchased (kWh × grid emission factor).

Step 6 – Prepare a Reporting Summary Table

Use a simple VSME-style disclosure table (under B3 – Energy and GHG Emissions):

Narrative:

“Fuel use decreased by 12% through improved route planning and driver eco-training. The company aims to add two electric vans by 2025.”

Step 7 – Keep Receipts as Evidence

The CSRD emphasises verifiability. Retain all source records for five years, including:

• PDF copies of invoices or fuel statements
• Excel spreadsheets or exports
• Calculation sheets showing energy and GHG conversions

You don’t need to publish the receipts — only the aggregated results — but you should be able to show them if a verifier or client requests evidence.

Step 8 – Add Qualitative Information (Optional)

Under VSME B2 – Practices and Policies, include a short section about how fuel data supports sustainability management:

Example:

“Fuel use is monitored monthly using supplier card data. The company introduced a driver awareness programme in 2024 and targets a 5% reduction in fuel consumption annually.”

Integrating Fuel Data into CSRD and VSME Reporting

By linking operational data (fuel receipts) with sustainability disclosures, you demonstrate both accountability and data reliability — two CSRD essentials.

Common Mistakes to Avoid

• ❌ Reporting fuel costs instead of litres — costs fluctuate, emissions don’t.
• ❌ Ignoring on-site fuel tanks — include all company-controlled fuel.
• ❌ Mixing Scope 1 and Scope 2 — keep vehicle fuel separate from electricity use.
• ❌ Forgetting to keep receipts — verifiers need an audit trail.

Key Terms

• CSRD: Corporate Sustainability Reporting Directive (EU 2022/2464)
• VSME: Voluntary Sustainability Reporting Standard for non-listed SMEs (EFRAG, 2024)
• Scope 1 emissions: Direct GHG emissions from owned or controlled sources (e.g. vehicle fuel)
• Scope 2 emissions: Indirect emissions from purchased energy (e.g. EV charging)
• MWh: Megawatt hour – energy unit equal to 1,000 kWh
• tCO₂e: Tonnes of carbon dioxide equivalent
• GHG intensity: Emissions divided by turnover or activity unit

While fuel receipts relate to Scope 1 emissions, you may also need to identify which Scope 3 categories apply to your transport business:

This tool will help you understand the full scope of emissions reporting for your transport operations, including indirect emissions from your value chain.