Fuel card for sole proprietorships: convenience, overview and tax advantages

1. What is a fuel card and how does it work for self-employed individuals?

A fuel card (also called a fuel payment card) is a payment method that allows you to refuel on credit. Instead of paying for each refuelling separately, you receive one monthly invoice covering all fuel costs.

For self-employed individuals, this offers both convenience and accounting advantages:

• No paperwork with individual receipts
• Always an invoice in the name of your business
• Easy VAT deduction based on the monthly invoice

You pay the invoice afterwards via direct debit or bank transfer to the company issuing the card (e.g. Q8, Dats24, TotalEnergies, Shell, or multi-brand cards such as Xximo or Essox).

2. What are the benefits of a fuel card for a sole proprietorship?

A fuel card is not only convenient but also fiscally advantageous:

• Clear administration
You receive one invoice with VAT — ideal for your accounting.

• VAT recoverable
VAT on fuel is deductible according to the professional use of your vehicle (with a maximum of 50%).

• Cost overview per vehicle or driver
You can track who refuelled where per card.

• Additional benefits
Some cards offer fuel discounts, car wash credit or integration with parking apps.

For sole proprietorships, the main advantage is time savings and simplicity — less paperwork, fewer errors and everything in one place.

3. How do you apply for a fuel card for your business?

Applying for a fuel card is simple.

You can do this directly via:

• a fuel company (such as Q8, TotalEnergies, Dats24, Shell, Lukoil, Esso)
• or through an independent provider combining multiple cards (such as Xximo, FleetPass or MultiTankcard)

What do you need?

• Your company number (VAT number)
• Your bank account (for automatic payment)
• And sometimes an estimate of your monthly consumption

After approval, you receive one or more cards linked to your licence plate or driver.

4. How does mileage and fuel registration work with a fuel card?

Each refuelling is automatically recorded with:

• date and time
• location
• number of litres and fuel type
• mileage (if requested at the pump)

This provides an accurate overview of consumption per vehicle or driver.

In case of an audit, such an overview is useful to substantiate the professional use of your vehicle and therefore your VAT deduction.

5. How secure is a fuel card against misuse?

Fuel cards are generally well secured:

• Each card can be linked to a licence plate or PIN code
• Many providers offer an online platform to track payments or block cards in case of loss
• You can set limits or restrict fuel types (e.g. no diesel with a petrol card)

Nevertheless, caution is advised: report loss immediately and regularly check your monthly invoice.

6. How do you record fuel card expenses in the accounting of a sole proprietorship?

The invoice from your fuel card provider is recorded under car expenses.

VAT on fuel is deductible based on the professional use of the vehicle:

• If the vehicle is used exclusively for business → max. 50% VAT deduction
• If the vehicle is also used privately → VAT deduction pro rata, often a fixed 35% professional use is applied

The same principle applies to deductibility as a business expense:

• Electric vehicle → 100% deductible
• Combustion engine vehicle → deduction percentage based on CO₂ emissions (see blog on lease cars)

If you use PIA Go!, simply upload your fuel card invoice via the app. Depending on your subscription, your accountant will ensure correct processing.

7. What is the cheapest fuel card for self-employed individuals?

There is no universal “cheapest” card — it depends on your driving behaviour and fuel usage.

• If you mainly drive locally → a local card (such as Dats24) is often cheaper
• If you travel frequently or internationally → a multi-brand card (such as Xximo or Essox) is more suitable
• If you want per-litre discounts → some providers offer 1 to 3 cents discount per litre or monthly cashback

Compare discounts, service fees and network coverage (number of stations).

A card with a slightly higher monthly fee can still be more cost-effective if you refuel frequently.

8. Are there fuel cards specifically for electric or hybrid vehicles?

Yes. More and more providers offer charging cards only or combine fuel and charging on one card. This allows you to:

• Charge at public charging stations (using the same card)
• Receive one invoice for both fuel and charging
• Recover VAT on charging costs

Examples: Shell Recharge, TotalEnergies Electric & Gas, Xximo Charge.

For plug-in hybrids, such combined cards are particularly useful: you maintain an overview of both fuel and electricity consumption.

PIA Go! is happy to assist you with your accounting

A fuel card is more than convenience at the pump — it is also a fiscally smart choice.

With one invoice, clear VAT processing and less administration, you can focus on the road, not on paperwork.

Try PIA Go! and discover how simple accounting can be.
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