{"id":6885,"date":"2025-10-01T08:22:40","date_gmt":"2025-10-01T08:22:40","guid":{"rendered":"https:\/\/distributorialrisparmio.com\/carte-prepagate-carburante\/"},"modified":"2026-02-27T08:52:20","modified_gmt":"2026-02-27T08:52:20","slug":"prepaid-fuel-cards","status":"publish","type":"post","link":"https:\/\/distributorialrisparmio.com\/en\/prepaid-fuel-cards\/","title":{"rendered":"Prepaid\u00a0Fuel\u00a0Cards:\u00a0What\u00a0Changes\u00a0for VAT for Customers"},"content":{"rendered":"\t\t
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With Reply No. 235\/2025, the Italian Revenue Agency<\/strong> clarified how VAT works for prepaid fuel cards<\/strong>, a tool increasingly used by private individuals and companies<\/strong> to refuel in a simple and controlled way.\u00a0<\/p>

The clarification is important because it avoids double VAT charges<\/strong> and makes the use of prepaid fuel cards more transparent.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Prepaid Fuel Cards: How They Work <\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Prepaid fuel cards<\/strong> can be:<\/p>

  • registered,<\/li>
  • rechargeable,<\/li>
  • used to carry out subsequent refuelling at the service station.<\/li><\/ul>

    The customer loads an amount onto the card and uses it when purchasing petrol or diesel, based on the fuel price at the time.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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    The VAT Doubt <\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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    Until now, in some cases:<\/p>

    • at the time the card was recharged<\/strong>, an invoice with VAT was issued;<\/li>
    • at the time of refuelling<\/strong>, doubts could arise about a new application of the tax.<\/li><\/ul>

      This mechanism risked generating confusion<\/strong> and incorrect costs<\/strong> for the customer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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      The Clarification from the Italian Revenue Agency <\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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      According\u00a0to the\u00a0Italian\u00a0Revenue Agency,\u00a0prepaid\u00a0fuel\u00a0cards are to be\u00a0considered\u00a0\u201cmulti-purpose\u00a0vouchers<\/strong>\u201d.<\/span>\u00a0<\/span><\/p>

      In\u00a0simple\u00a0terms,\u00a0this\u00a0means\u00a0that:<\/span>\u00a0<\/span><\/p>

      • at\u00a0the time of the\u00a0recharge,\u00a0it\u00a0is\u00a0not\u00a0yet\u00a0known\u00a0how\u00a0much\u00a0fuel\u00a0will\u00a0be\u00a0purchased<\/strong>;<\/span>\u00a0<\/span><\/li><\/ul>
        • the\u00a0quantity\u00a0depends\u00a0on the\u00a0fuel\u00a0price\u00a0at\u00a0the time of\u00a0refuelling<\/strong>.<\/span>\u00a0<\/span><\/li><\/ul>

          For\u00a0this\u00a0reason:<\/span>\u00a0<\/span><\/p>

          • VAT\u00a0is\u00a0applied\u00a0only\u00a0when\u00a0the\u00a0actual\u00a0refuelling\u00a0takes place,\u00a0<\/strong><\/li><\/ul>
            • not\u00a0when\u00a0the card\u00a0is\u00a0recharged.\u00a0<\/strong><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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              What Changes for the Final Customer <\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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              For\u00a0those\u00a0who\u00a0use\u00a0prepaid\u00a0fuel\u00a0cards, the benefit\u00a0is\u00a0concrete:<\/span>\u00a0<\/span><\/p>

              • greater\u00a0tax\u00a0transparency<\/strong>;<\/span>\u00a0<\/span><\/li><\/ul>
                • no\u00a0risk of\u00a0paying\u00a0VAT\u00a0twice<\/strong>;<\/span>\u00a0<\/span><\/li><\/ul>
                  • VAT\u00a0correctly\u00a0applied\u00a0only\u00a0to the\u00a0fuel\u00a0actually\u00a0purchased.<\/span>\u00a0<\/span><\/li><\/ul>

                    If\u00a0in the\u00a0past\u00a0invoices\u00a0with VAT\u00a0were\u00a0issued\u00a0at\u00a0the time of\u00a0recharge,\u00a0operators\u00a0can\u00a0regularise\u00a0the situation<\/strong> and\u00a0recover\u00a0the\u00a0excess\u00a0tax\u00a0paid.<\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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                    More Clarity and Protection for Those Who Refuel <\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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                    The\u00a0clarification\u00a0from the\u00a0Italian\u00a0Revenue Agency sets a clear point:<\/span>\u00a0<\/span><\/p>

                    prepaid\u00a0fuel\u00a0cards<\/strong> are a safe,\u00a0simple\u00a0and\u00a0fiscally\u00a0correct\u00a0tool for the\u00a0final\u00a0customer.<\/span>\u00a0<\/span><\/p>

                    VAT\u00a0is\u00a0paid\u00a0only\u00a0when\u00a0fuel\u00a0is\u00a0purchased,\u00a0based\u00a0on the\u00a0actual\u00a0fuel\u00a0price,\u00a0ensuring\u00a0correctness\u00a0and\u00a0transparency.<\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

                    With Reply No. 235\/2025, the Italian Revenue Agency clarified how VAT works for prepaid fuel cards, a tool increasingly used by private individuals and companies to refuel in a simple and controlled way.\u00a0 The clarification is important because it avoids double VAT charges and makes the use of prepaid fuel cards more transparent.\u00a0 Prepaid Fuel […]<\/p>\n","protected":false},"author":1,"featured_media":4949,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6885","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-senza-categoria"],"acf":[],"_links":{"self":[{"href":"https:\/\/distributorialrisparmio.com\/en\/wp-json\/wp\/v2\/posts\/6885","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/distributorialrisparmio.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/distributorialrisparmio.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/distributorialrisparmio.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/distributorialrisparmio.com\/en\/wp-json\/wp\/v2\/comments?post=6885"}],"version-history":[{"count":5,"href":"https:\/\/distributorialrisparmio.com\/en\/wp-json\/wp\/v2\/posts\/6885\/revisions"}],"predecessor-version":[{"id":7859,"href":"https:\/\/distributorialrisparmio.com\/en\/wp-json\/wp\/v2\/posts\/6885\/revisions\/7859"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/distributorialrisparmio.com\/en\/wp-json\/wp\/v2\/media\/4949"}],"wp:attachment":[{"href":"https:\/\/distributorialrisparmio.com\/en\/wp-json\/wp\/v2\/media?parent=6885"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/distributorialrisparmio.com\/en\/wp-json\/wp\/v2\/categories?post=6885"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/distributorialrisparmio.com\/en\/wp-json\/wp\/v2\/tags?post=6885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}