Why business mobility needs to be managed systematically
For many Swiss SMEs — tradespeople, sales representatives, field services, small firms with frequent travel — vehicles are not an accessory but an operational tool. Even with a light fleet of two or three cars, fuel, tolls, parking, and maintenance costs can quickly exceed other current expense items.
Company fuel cards centralise purchases, simplify internal control, and produce periodic statements useful for accounting. However, on their own they do not guarantee tax compliance: clear rules are needed on private use, input tax deduction (VAT), and the distinction between company vehicles, employee-owned vehicles, and mileage reimbursements.
This guide outlines the most common choices among SMEs, with reference to current Swiss federal legislation in 2026, to help you establish consistent processes across administration, accounting, and tax returns.
Fuel card, direct payment, or mileage reimbursement?
Before signing a contract with a fuel card issuer, it is worth comparing the three most common methods used by SMEs to cover mobility costs:
| Criterion | Company fuel card | Direct payment / invoice | Mileage reimbursement |
|---|---|---|---|
| Vehicle ownership | Ideal for vehicles registered to the company | Possible, but requires more administrative work | Not applicable — the vehicle remains the employee's |
| Expense control | High: limits, product categories, centralised reports | Medium: depends on individual receipts | Low on individual refuelling; control via mileage |
| VAT deduction | Full if exclusively business use; otherwise private-use adjustment | Same rules as the card, with a named invoice | No deductible VAT on the employee reimbursement |
| Documentation | Issuer statement + mileage log if applicable | Receipt/invoice for each transaction | Travel log with dates, destinations, and km |
| Private use | Must be quantified and adjusted (benefit in kind, VAT correction) | Same treatment as a company vehicle | Not relevant: private use remains the employee's responsibility |
| Administrative costs | Low after initial setup | High with multiple drivers | Moderate; requires periodic km verification |
| Best suited to | Light fleets with frequent refuelling | Isolated vehicles or occasional expenses | Staff using a private car occasionally |
Fuel cards: how they work and choosing a provider
Several issuers operate in Switzerland — petrol station networks, multi-brand platforms, and cross-border operators — offering named or vehicle-specific cards. The framework contract is held by the company; each card can be linked to a licence plate and set with daily or monthly limits.
Vehicle card
Linked to the licence plate and company account. Allows cost tracking per vehicle, useful for calculating actual cost per kilometre and managing leasing or depreciation.
Recommended when the vehicle is registered to the company, recorded on the balance sheet, and used predominantly for business activities.
Named driver card
Assigned to an employee or owner using a company or mixed-use vehicle. Requires stricter internal rules on private use and submission of documentation.
Useful for agents who use different vehicles over time or partners sharing a single company car, but increases the risk of unallocatable transactions if controls are lacking.
When choosing a provider, assess network coverage in Switzerland, integration with accounting software (CSV import, API), transaction fees, the ability to block non-relevant purchases (car wash, accessories), and the quality of the VAT summary per filing period.
VAT on fuel and input tax deduction
Motor fuel is normally subject to the standard VAT rate (8.1% from 1 January 2024). A taxable company may deduct input tax on invoices or fuel card statements only if the expense is attributable to taxable business activity and compliant proof is retained under Art. 33 VAT Act.
For vehicles used exclusively for business — for example vans with a cargo box, vehicles for exclusively professional use with no private availability — full deduction is generally permitted, subject to specific sector limitations provided by law.
Mixed-use vehicles: mandatory private-use adjustment
When a company car is also available for private use — a common situation in SMEs with a representative car or one assigned to a manager — input tax deduction must be adjusted. According to FTA practice (MWST-Info 08), the company may generally deduct VAT in full on acquisition costs, leasing, fuel, maintenance, and other ancillary expenses, provided the vehicle is used predominantly (>50%) for business activities; the tax treatment of private use must then be corrected, for example with the monthly flat rate of 0.9% of the purchase price (excluding VAT, minimum CHF 150), or with actual apportionment based on kilometres.
The chosen method must be applied consistently and documented; a change of method must be justifiable to the Federal Tax Administration. If business use is not predominant, input tax correction must be carried out using the actual method based on kilometres.
Also note motorway tolls and parking paid with the same card: they follow the same attribution rules as the vehicle to which they are linked. For foreign transactions, check whether the issuer invoices with Swiss VAT or whether tax on imported services must be declared (Art. 45 et seq. VAT Act).
Compliant accounting in Accountex
Orderly management of fuel expenses translates into clear entries in the income statement and VAT register. Below is an operational framework adopted by many SMEs:
| Transaction type | Expense account (example) | VAT entry | Supporting document |
|---|---|---|---|
| Pure company vehicle refuelling | 6200 Vehicle fuel / per licence plate | Full deduction 8.1% | Card statement + issuer invoice |
| Mixed-use vehicle refuelling | 6200 Vehicle fuel / per licence plate | Full deduction + annual private-use adjustment | Statement + km log or 0.9% flat-rate calculation |
| Fuel card fees | 6270 Bank charges / services | Deductible if taxable | Annual issuer invoice |
| Employee mileage reimbursement | 6201 Travel / km reimbursements | Exempt — no VAT | Expense report with approved travel log |
| Private-use adjustment | 7930 Ancillary income / cost adjustment | VAT correction on private share (flat rate or actual) | Annual benefit-in-kind calculation |
In Accountex, it is advisable to import the fuel card statement periodically and match it to the registered supplier. Set up a clearing account «Fuel cards» if issuer invoices arrive at month-end: record each transaction net of VAT and close the account with the summary invoice, verifying that the total VAT matches form 200/650. For fleets with multiple licence plates, use cost centres or analytical fields per vehicle: this simplifies cost-per-kilometre calculation and year-end preparation.
Mileage reimbursements: when they make sense and how to calculate them
Mileage reimbursement is the most straightforward solution when an employee uses their own car for occasional or regular business travel, without the company bearing direct fuel costs. This is not a fuel purchase: it is a reimbursement of an out-of-pocket expense, exempt from VAT, calculated by multiplying verified business kilometres by a flat-rate tariff.
For direct federal tax, the FTA publishes an indicative mileage rate for passenger cars each year (in 2026, CHF 0.75/km). Cantons and social insurance schemes may apply different amounts: verify the relevant rate for payroll and the employee's tax return. A reimbursement that does not exceed the official rate does not constitute salary; an amount above the rate must be treated as ancillary remuneration, subject to OASI/DI/IC and occupational pension (BVG) contributions.
Travel log requirements
- Date and destination of the trip
- Business purpose (client, site, meeting)
- Kilometres driven (one way or return, consistent with policy)
- Employee signature and manager approval
- Retention for at least ten years (Art. 958f CO)
Common mistakes to avoid
- Reimbursing the home–work commute (not permitted)
- Deducting VAT on mileage reimbursements
- Combining a fuel card and km reimbursement on the same trip
- Applying outdated rates or different rates per person without justification
- Missing written approval from the line manager
Managing a light fleet in an SME
With fewer than ten vehicles, many SMEs do not need a dedicated fleet manager, but benefit from a mini mobility governance system:
Written mobility policy
Define who may use company vehicles, which expenses are permitted on the card, how private use is handled, and internal penalties. Attach the policy to the employment contract or staff regulations.
Vehicle register and deadlines
For each licence plate, record insurance, inspection, leasing contract or purchase value, opening and closing mileage for the financial year. Link the vehicle to the cost centre in accounting.
Monthly reconciliation
Compare the fuel card statement with accounting entries. Flag anomalous transactions (night-time purchases, high amounts, stations far from the usual route) before closing the VAT period.
Annual cost/km review
Calculate total cost per vehicle (fuel, insurance, maintenance, depreciation or leasing, road tax) divided by business kilometres. Compare with mileage reimbursement: if the company vehicle costs significantly more, consider alternatives.
Benefit in kind and income tax
When a company vehicle is made available to an owner or employee for private use, a taxable benefit in kind arises. For direct federal tax, the flat-rate private share amounts to 0.9% of the vehicle purchase price per month (excluding VAT, minimum CHF 150), also covering the home–work commute; for leased vehicles, the cash price stated in the contract applies. Cantons may adopt similar rules. Alternatively, actual determination based on a mileage log is possible.
The benefit must be declared on the payslip or in the tax return of a sole proprietor or partnership. Correct quantification avoids adjustments during a tax audit and ensures consistency between VAT correction on private use, benefit in kind, and accounting entries.
For electric or plug-in hybrid vehicles, check for cantonal or municipal incentives and the different impact of energy costs compared with combustion engines: the accounting structure remains the same, but the fuel/electricity mix must be tracked separately if multi-product cards are used.
Compliance checklist for auditors and the FTA
- Fuel card contract — Held by the company, with terms and fees on file.
- Issuer invoices — One summary invoice per VAT period showing input tax.
- Mileage log — For mixed-use vehicles, updated at least quarterly with total private and business km.
- Internal policy — Signed by staff authorised to use the cards.
- VAT / income consistency — Compatible methods for quantifying private use across the VAT return, salary certificate, and tax declaration.
- Document retention — Ten years for accounting documents (Art. 958f CO).
- Segregation of duties — The person approving expense reports should not be the sole reviewer of their own card transactions.
An auditor or FTA review will almost always require end-to-end traceability: from the transaction to the accounting entry, through to the position on the VAT return. Centralising the workflow in Accountex — from statement import to period closing — reduces manual errors and speeds up annual financial statement preparation.
Operational summary
Fuel cards are an effective tool for Swiss SMEs with light fleets, provided they are integrated into a broader framework that includes rules on private use, VAT correction on private use, analytical accounts per vehicle, and — where relevant — separate mileage reimbursements for staff with private cars.
There is no one-size-fits-all model: a construction company with three vans for professional use has different needs from a consultancy with a representative car and two agents reimbursed per kilometre. Compliance comes from consistency between the card contract, internal policy, entries in Accountex, and tax returns.
Investing a few hours in initial setup — accounts, cost centres, approval workflows — pays off over the entire fleet lifecycle in administrative savings and peace of mind during an audit.