Fuel cells are promising clean energy generators and represent an attractive alternative technology for Distributed Generation applications. In this paper, a fuzzy based control strategy for a power conditioning unit interfacing a Solid Oxide Fuel Cell (SOFC) stack with the utility grid is proposed. A boost converter with a double cascade control loop stabilizes the DC link voltage and controls the SOFC output current. A decoupled power control strategy is adopted for the grid connected three-level inverter. Fuzzy Logic Controllers (FLCs) are used in order to regulate the active and reactive power delivered to the utility grid. The dynamic behavior of the SOFC is simulated in a MATLAB/Simulink environment. The obtained results demonstrate the effectiveness of the proposed control strategy.