Knowledge · Key terms made simple
The key terms around digital fuel cards, mobile payment and fleet management — short, clear, and free of marketing jargon. Link directly to a term whenever you need to reference its definition.
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A billing model in which you provide your own corporate credit card instead of using a vendor credit line. DKV InstantFuel uses BYOC: you pay directly from your business account — no DKV credit line, no credit check required. Classic DKV fuel cards work the opposite way, with DKV as the credit provider and a consolidated invoice at month end.
A digital fuel service from DKV Mobility for mobile payments at the pump. Through the DKV InstantFuel app, drivers can refuel at 10,349 acceptance points across 9 European countries — without a physical fuel card. The platform is built on the technology stack of PACE Mobility (Karlsruhe) and targets small and mid-size fleets (1–20 drivers).
The full set of fuel stations at which a given fuel-payment service is accepted. DKV InstantFuel uses the PACE Mobility acceptance network with 10,349 stations across DE, AT, NL, BE, FR, LU, CH, IT and ES. Important: this network is not identical to the classic DKV fuel-card acceptance network — the latter is significantly larger.
A Karlsruhe-based technology company that builds Connected Fueling solutions for oil companies, automotive OEMs and mobility service providers. PACE operates the technology platform behind DKV InstantFuel: the mobile-payment API, the app SDK, and the live acceptance-network data. Founded in 2015, headquartered at Haid-und-Neu-Str. 18, 76131 Karlsruhe.
An umbrella term for digital payment solutions at the fuel pump, in which the payment is triggered directly from a smartphone app or in-car infotainment system — no card, no on-site hardware. DKV InstantFuel is a Connected Fueling product. Technically it relies on geofencing, secure payment tokens and a direct integration with the station POS systems.
A written contract under Article 28 GDPR that governs the processing of personal data by a service provider on behalf of the controller. If you use a fuel-payment app for your fleet, you are the controller and the app provider is the processor — a DPA is mandatory. With DKV InstantFuel, the DPA is signed automatically as part of onboarding.
A standardized data format for transferring accounting data to DATEV software, which is used by more than 50% of all tax accountants in Germany. Fuel apps with DATEV export save manual data entry: fueling transactions including date, station, amount and VAT flow straight into the bookkeeping system. DKV InstantFuel provides DATEV-compliant export per accounting period.
A payment process completed via a mobile device (smartphone, smartwatch, in-car infotainment) instead of a card or cash. At the fuel pump this means: the driver stops the pump, opens the app, authenticates biometrically (Face/Fingerprint), and receipts are stored digitally. Mobile Payment replaces card-PIN entry, paper receipts, and physical card logistics.
The administration of multiple company vehicles, including fueling and maintenance costs, driver assignments, tax export and reporting. Digital fleet management solutions such as DKV InstantFuel bundle these tasks in a web dashboard: set driver limits, see fueling activity in real time, assign cost centers, export receipts. Target audience: fleets of 1–500 vehicles.
A physical or digital card used for cashless fuel transactions in the cardholder’s name. Classic fuel cards (e.g. DKV card, Aral Card) are based on a credit line from the card provider. Digital fuel cards like DKV InstantFuel are pure software solutions that use your existing corporate credit card — no additional credit line, no physical card to manage.
German Federal Ministry of Finance administrative directive on proper electronic bookkeeping, recordkeeping, and document retention. For fuel receipts this means: complete, tamper-proof, contemporaneous capture with all mandatory fields per §14 UStG, 10-year retention. DKV InstantFuel stores receipts with an audit-trail-protected retention layer.
German VAT Act paragraph defining mandatory minimum fields for invoices: issuer, recipient, date, sequential number, quantity/type of service, VAT rate, VAT amount. Fuel receipts are invoices under §14 UStG. DKV InstantFuel receipts include all mandatory fields automatically — no manual bookkeeping rework needed.
Manufacturer’s suggested retail price including options and VAT — rounded down to the nearest €100. The basis for the German 1% rule on company-car taxation (§6(1) No. 4 EStG). The list price also decides the BEV benefit: up to €70,000 the 0.25% rule applies, above that 0.5%.
Flat-rate method to tax private use of a company car: 1% of the rounded gross list price per month as imputed income, plus 0.03% per km of commute distance. Pro: no logbook required. Con: flat-rate regardless of actual private use. Reduced rates for BEV (0.25% up to €70k list) and PHEV (0.5%).
Alternative to the 1% rule: actual private share of kilometres × actual total vehicle cost. Requires a complete, contemporaneous, tamper-proof logbook (BFH ruling VI R 19/05). Pays off with low private share — modern electronic logbooks are mandatory; paper logbooks are increasingly questioned by tax authorities.
Non-monetary benefit from the employer (German §8 EStG). Private use of a company fuel card creates an imputed-income perk that is generally subject to wage tax and social security. Two valuation routes: individual taxation at the personal marginal rate or flat-rate taxation under §40(2) EStG (30%, SV-exempt).
Procedure under German §40(2) EStG where the employer pays a 30% flat wage tax for certain non-cash benefits (e.g. private fuel-card use) — plus solidarity surcharge and possibly church tax. In return, the perk is exempt from social security (SvEV §1(1) No. 3). Useful as a benefit component or when the employee is above the contribution ceiling.
EU Directive 2022/2464 on sustainability reporting, mandatory from fiscal year 2026 for companies with > 250 employees, > €50m revenue or > €25m total assets. Required data point: Scope 1 emissions from owned vehicles. Fuel card receipts with fuel type, litres and date are the clean source for CSRD-compliant balances.
Three criteria pillars for sustainability evaluation of companies — environment, social, governance. ESG reporting becomes mandatory via CSRD from 2026 and influences financing terms (ESG-linked loans). In fleet context: Scope 1 CO₂ balance, driver working conditions, audit-trail-protected receipts.
Three emission categories per the Greenhouse Gas Protocol. Scope 1 = direct emissions from owned sources (fleet combustion, on-site heating). Scope 2 = indirect emissions from purchased energy (electricity for BEVs). Scope 3 = upstream and downstream value chain (suppliers, fuel well-to-tank chain, employee commuting). CSRD requires at minimum Scope 1 and 2.
European standard for calculating and declaring the energy consumption and greenhouse-gas emissions of transport services. Defines standard emission factors for fuels: diesel 2.67 kg CO₂/L (TTW), gasoline 2.32 kg/L. Basis for CSRD-compliant Scope 1 fleet reporting.
Paraffinic diesel fuel from hydrogenated vegetable oil or residues that replaces conventional diesel 100% — no engine modification required in modern vehicles (DIN EN 15940). GHG reduction up to 89% vs. fossil diesel (ISCC-certified residues). Fastest lever for Scope 1 reduction without vehicle investment, provided HVO stations are available.
One-way distance in km between home and primary workplace. Under the German 1% rule, an additional 0.03% of list price × km/month is added as imputed income for commute trips. With permanent remote work, this surcharge does not apply. For BEVs: 0.0075% instead of 0.03%.
Income threshold up to which social security contributions are levied (Germany). 2026: €87,600/year (health/long-term care, West), €96,600/year (pension/unemployment, West). Imputed income above the BBG is exempt from social security — relevant for company-car / fuel-card perks at higher salaries: individual taxation often pays off because no additional SV burden arises.
Total cost of an asset over its lifecycle — not just acquisition cost, but all ongoing cost (maintenance, fuel, insurance, depreciation, labour for administration). For fuel cards, TCO includes card fee, transaction surcharge, receipt-processing labour cost. DKV InstantFuel reduces TCO by eliminating receipt-processing labour.