What is a fuel card?
A fuel card is a payment card used to pay for fuel and sometimes also charging, parking or other mobility services at affiliated locations. The provider bundles transactions onto a periodic invoice. This saves having individual receipts, but do check whether the invoice meets the invoicing requirements and what costs and VAT are on it. A fuel card in itself does not prove that a journey was business-related.
Why a fuel card?
A fuel card can make your administration clearer: you can see per period where, when and for what amount you have fuelled. Check whether the invoice and any accounting integration match your records. You remain personally responsible for checking transactions, invoices and business use.
Benefits and discounts
Potential benefits include a consolidated invoice, insight per vehicle and fewer loose payment receipts. A discount is only advantageous if the final price per litre including surcharges works out lower. Also check whether your usual stations are affiliated and whether pump prices or a different pricing system apply there.
VAT with a fuel card
VAT deduction depends on your use for turnover subject to VAT and on valid proof, not on holding the card. With exempt turnover or participation in the KOR is deduction not self-evident or not permitted. In the case of mixed business and private use, you must take the private portion into account. Commuting is considered private use for VAT purposes; different rules apply for income tax.
Invoice processing in your accounts
Check the supplier, invoice date and number, the fuel or services purchased, amounts and VAT. Keep the invoice and the data supporting the business use. Keep foreign VAT separate.
For a private car, you can deduct €0.25 per business kilometre for income tax purposes in 2026. Fuel, insurance and other car costs cannot then be deducted separately. You assess the VAT separately. Read more about the kilometre allowance and the difference between income tax and VAT.
Compare fuel cards (incl. costs)
Compare the total costs for your usage, not just the monthly amount.
| Card type | What do you look out for? |
|---|---|
| branded fuel card | Participating stations on your routes, price per litre and any fixed costs. |
| Universal fuel card | Network, monthly or annual costs, surcharge per litre or transaction, and foreign fees. |
| Combined fuel and charge card | In addition to fuel costs, also charging tariffs, starting and idle fees, and charging networks. |
Also ask about security deposit, credit limit, invoice fees, collection period and notice terms. Offers and rates can change; compare the terms that apply to your application.
Cheapest fuel card
A card with no monthly fees isn't automatically the cheapest. As a hypothetical example, excluding VAT and with the same basic fuel price: card A costs €0 per month plus €0.03 per litre; card B costs €6 per month without that surcharge. At 100 litres you pay €3 in card fees with A and €6 with B. At 300 litres that is €9 with A and €6 with B. These are not rates from real providers. A difference in the litre price can change the outcome again.
Best fuel card
The best fuel card is the one that matches your driving habits. If you drive across the country a lot, then a pass with broad coverage will come in handy. If you drive less, a cheap pass may be just right. The best choice is the one that suits your habits and operations.
Applying for a fuel card as a self-employed person
Choose a pass based on your routes and consumption, and check the application conditions. The provider may ask for company and bank details, carry out a credit check or require a deposit. Acceptance, limit and delivery time vary. Before use, check the security, permitted transactions and direct debit period; then compare your first invoice with the transactions.
Using a fuel card abroad
Check countries and stations in advance, extra surcharges and the settlement currency. You do not deduct foreign VAT in your Dutch VAT return. For EU VAT, a separate refund request may be possible, depending on the conditions and rules in the country concerned. The request must be made before 1 October of the following year; threshold amounts apply. Follow the current procedure of the Tax authorities for VAT from another EU country. Keep the foreign invoice as well.
Charging card for self-employed workers
Some cards combine refuelling and charging; others are purely charging cards. Check the connected charge points and all charging tariffs. When charging too, a consolidated invoice does not independently determine whether you may deduct VAT. Read our explanation about the business charge card and comparing charging costs.
