Detailed records
Distributors and resellers (service stations)
An authorised person, retailers and consumers who purchase subsidised petroleum products from a registered person must keep records. Separate records must be kept detailing:
name and address of vendor
purchase price of the petrol and diesel
date of purchase
volume in litres
delivery address.
Records are not required to be kept for ordinary retail sales or for diesel bought from a person who sold it by retail if less than 100 litres was purchased.
A registered person who sells petroleum products (other than by retail) must keep separate records showing:
name and address (if known) of the purchaser
number of the buyer's certificate of registration or a statement to the effect that the purchaser is unregistered
the sale price
date of sale
volume in litres
in the case of petrol, the grade of petrol
delivery address
For each sale, separate records need to be kept showing the volume in litres of the petroleum products held in stock at the end of each month.
Where sales are made by retail by way of a pump that has an accumulative sales meter, the registered person must keep separate records for each pump showing:
the volume in litres of petroleum products sold each day
details of each meter reading taken including:
- time and date of the reading
- the volume in litres pumped
- the grade of motor spirit and
- if the products were not sold, an explanation of the purpose for which they were taken and details of their destination.
these readings must be taken when:
- the pump is first installed
- at least once daily
- immediately before and after each meter alteration or adjustment
- immediately before or after motor spirit or diesel is taken, not sold
- and immediately before the pump is removed.
Zone consumers
Zone consumers will need to keep records of their consumption where they may later claim for a subsidy. A copy of the sale invoice is required and additional information (if necessary) detailing:
name and address of vendor
volume in litres
date of purchase
delivery address.
Records are not required if the petroleum product is bought as an ordinary retail purchase or if diesel has been bought where the quantity does not exceed 100 litres.
Sale of diesel fuel
If more than 100 litres of diesel fuel has been sold which has not been delivered into the running tank of a road vehicle, a separate record must be kept which shows:
date of sale
volume in litres
price per litre
name and address of buyer.
Separate records of all petroleum product sold must also be kept showing the volume in litres of stock held at the end of each month.
