Skip to main content

Netherlands: Updated VAT decree on fuel cards and negative interest

Effective October 7, 2025

Share
December 16, 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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline