# Fuel voucher vs. fleet card: which to choose?

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

**Author:** Camila Ribeiro — Field Operations Editor  
**Reviewed by:** Marina Costa — Brazilian Tax & Compliance Specialist  
**Published:** 2026-08-05  
**Updated:** 2026-08-05  
**Last reviewed:** 2026-08-05  
**URL:** https://quilometragem.com/blog/fuel-voucher-vs-fleet-card-which-to-choose

**TL;DR:** Fuel voucher and fleet card serve different needs: the voucher is an employee benefit regulated by CLT; the card is a corporate expense management instrument.

- Fuel voucher is an employee benefit (CLT Art. 458) - no accountability required.
- Fleet card is a company instrument with per-plate control and NF-e.
- For company vehicles, the fleet card is always more fiscally efficient.
- For personal fuel reimbursement, the voucher may be required.
- Decision matrix with 6 criteria to choose the right modality.

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.

## Frequently asked questions

### 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.

## Sources

- [CLT Decreto-Lei 5.452/1943 Art. 458 - Beneficios nao salariais](https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452.htm) — Presidencia da República (2026-07-20)
- [ANP - Regulamentação do mercado de combustiveis e postos revendedores](https://www.gov.br/anp/pt-br/assuntos/distribuição-e-revenda/revenda-de-combustiveis) — Agencia Nacional do Petroleo, Gas Natural e Biocombustiveis (2026-07-20)
- [Receita Federal - Dedutibilidade de beneficios a empregados no Lucro Real](https://www.gov.br/receita-federal/pt-br/assuntos/orientação-tributaria/tributos/irpj) — Receita Federal do Brasil (2026-07-20)