Amendment to VAT Assessment Decision on Tank Cards and Interest Charges

• The Dutch VAT assessment decision was amended on October 7, 2025, affecting two specific areas of VAT treatment
• Changes apply to VAT handling for fuel and charging cards, where card operators are now considered to purchase and resell fuel or electricity to cardholders under commission fiction rules
• Previously fuel and charging card costs were treated as pass through items, but now operators can deduct input VAT under certain conditions
• New rules also cover interest charges on third party accounts, quality accounts, and client money accounts
• Passed through interest on these accounts is not considered part of the service fee for VAT purposes

Source: vanoers.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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