Netherlands: Updated VAT decree on fuel cards and negative interest
Effective October 7, 2025
The State Secretary for Finance in late September 2025 issued an updated Decree No. 2025-23004 on determining the value added tax (VAT) taxable amount.
The changes concern:
- The addition of a section on the use of fuel or charging cards for refueling vehicles with fuel and electricity
- The clarification that the passing on of negative interest by a service provider does not constitute part of the remuneration in certain situations
The decree replaces the 2018 version and became effective on October 7, 2025.
For more information, contact a KPMG tax professional in the Netherlands:
Michael van Gijlswijk | vangijlswijk.michael@kpmg.com