Fuel card
Dedicated payment card for company-vehicle fuel and EV charging: one consolidated VAT invoice, per-card limits, single-brand or multi-network acceptance.
Definition
A fuel card is a business payment card reserved for the fuel and, increasingly, EV charging expenses of company vehicles. Assigned to a vehicle or a driver, it consolidates the whole fleet’s purchases on a single invoice showing VAT, with spending limits and restrictions configurable card by card.
In detail
There are two main families:
- The oil-company card, issued by a fuel distributor and accepted in that brand’s station network (sometimes extended to partners).
- The multi-network card, running on a payment network and accepted across stations of several brands, including supermarket forecourts, where pump prices are generally lower.
For the fleet manager, the benefits are both operational and fiscal:
- Spending control: per-card limits, restrictions by product type (fuel only, or also car wash, tolls, shop), alerts on abnormal use.
- No more fuel expense reports: employees no longer pay out of pocket; the company receives one consolidated invoice.
- VAT recovery: the consolidated invoice states the VAT, which is a condition for deducting it. Since 1 January 2022, petrol and diesel follow the same rules in France: VAT is deductible at 80% for passenger cars and 100% for commercial vehicles (BOFiP, BOI-TVA-DED-30-30-40).
Worked example
A €100 (incl. VAT) diesel fill-up on a passenger car contains €16.67 of VAT (20% rate). The company can deduct 80% of it, i.e. €13.33. On a commercial vehicle, the deduction is full: €16.67. Without an invoice showing VAT, such as a plain till receipt, nothing is recoverable.
Frequently asked questions
Oil-company card or multi-network card: which one to choose?
The oil-company card gives access to the brand's network services but restricts the choice of stations. The multi-network card covers more points of sale, including supermarket stations, which lowers the average cost per litre for a geographically dispersed fleet.
Is VAT on fuel fully recoverable?
No. For both petrol and diesel in France, VAT is deductible at 80% on passenger cars and 100% on commercial vehicles, provided the company holds an invoice stating the tax and can justify business use.
Related terms
- VAT on fuel: detailed deduction rules by vehicle type
- Mileage allowances: the alternative to actual-cost reimbursement
- Electronic toll badge: the toll and parking companion of the fuel card
