Via Madonna dello Schioppo, 67 - 47023 Cesena (FC) - Italy
Tel 0039-0547-380622 - FAX 0039-0547-630654 info@tva-international.it

Belgium (t.a.m)

VAT REFUND IN BELGIUM:
ALL NON RESIDENTS ARE ALLOWED TO GET IT

a) Refundable expenses: 
Diesel, Petrol, Vehicle rental. The invoices for repairs, washings, lubricants, breakdown services, etc. have to be zero-rated.

b) Suitable documents: 
Original DKV,UTA,ESSO,FINA,SHELL,IDS,LOMO invoices.

Original paid cash INVOICES (NO RECEIPTS) of Diesel refuellings showing the following details:

  1. SUPPLIER'S STAMP
  2. DESCRIPTION OF THE PURCHASED GOODS
  3. QUANTITY OF LITRES REFUELLED
  4. TAXABLE AMOUNT
  5. VAT AMOUNT
  6. TOTAL PAID AMOUNT
  7. COMPLETE HEADING OF PURCHASER FILLED IN BY THE SUPPLIER, IN THE SAME WAY AS THE INVOICE HAS BEEN WRITTEN (e.g.: IF THE INVOICE IS WRITTEN BY HAND, THE HEADING OF PURCHASER, AS WELL, MUST BE HANDWRITTEN BY THE SUPPLIER – NO STAMP ALLOWED)
  8. DATE AND NUMBER OF INVOICE
  9. VAT RATES 21% - 6%.

N.B.: INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE BELGIAN AUTHORITY.

c) Registration for the electronic VAT refund system

d) Forwarding of the documents: 
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We reccomend You to send the invoices before 31st March of the following year to our office.

e) Minimum VAT amounts:
Yearly application: € 50,00
Quarterly/six-monthly application: € 400,00

A D V I C E !

BELGIAN AUTHORITIES HAVE PUBLISHED A DECREE THAT ALLOWS PARTIAL REFUND OF EXCISE TAX PAID ON FUEL SUPPLIES MADE IN BELGIUM. FOR MORE INFORMATION, PLEASE CONTACT US.