Is the fuel voucher mandatory?

There is no general legal obligation to provide fuel vouchers. The obligation exists when stipulated in collective agreements or individual employment contracts.

What is the difference between a fuel voucher and a fleet card?

The voucher is paid to the driver as a labor benefit - they decide where and when to refuel. The fleet card belongs to the company, used in corporate vehicles, with plate control, mandatory network, and NF-e.

Does a fleet card replace a fuel voucher?

For corporate vehicles: yes. For drivers using their own vehicle receiving a fuel benefit, the voucher or km reimbursement is the correct form.

Is the fuel voucher considered salary?

No, when paid as a benefit with specific use (fuel). It does not form part of the salary base for INSS, FGTS, or vacation pay, per CLT Art. 458.

Can I deduct fuel vouchers in IRPJ?

Yes, as a personnel expense in Lucro Real, provided there is payroll or signed receipt. It is not deductible as a fleet operating expense.

Fuel voucher vs. fleet card: which to choose?

Camila Ribeiro — Field Operations Editor

Published: 8/5/2026 • Last reviewed: 8/5/2026 • 7 min read

Fuel voucher or fleet card? Compare control, NF-e, cost, and flexibility to choose the best model for your company.

This article is available in full in Brazilian Portuguese. Full comparison between fuel voucher (CLT benefit) and fleet card (corporate instrument) with decision matrix and migration checklist.