Road Transport

Austria

THE SLOVENIAN CUSTOM HAS DECIDED TO REFUND HAULIERS THE “CARBON TAX-EXCISE DUTY (ACCISA)” UPON REFUELLINGS MADE IN SLOVENIA.

FOR FURTHER INFORMATION DO NOT HESITATE TO CONTACT OUR OFFICE: info@tva-international.it

Apri

Belgium

VAT REFUND IN BELGIUM:
ALL NON-RESIDENTS ARE ELIGIBLE FOR REFUND

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 AUTHORITIES.

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 advise 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.

Apri

Bulgaria

VAT REFUND IN BULGARIA:
ALL NON-RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses: 
Diesel, Repairs, Accessories, Washings, Parking, Telephone, Advertising, Hotel accommodation and Restaurants (refundable only if they are related to Participation in exhibitions and if the invoices are headed to the company).

b) Suitable documents: 
Original INVOICES (NO RECEIPTS) showing absolutely the following details:

  1. PLACE, DATE OF ISSUE, INVOICE NUMBER
  2. NAME, ADDRESS AND V.A.T. REGISTRATION NUMBER OF THE SUPPLIER
  3. COMPLETE HEADING OF THE PURCHASER, INCLUDING HIS V.A.T. REGISTRATION NUMBER, FILLED IN BY THE SUPPLIER
  4. DESCRIPTION OF THE PURCHASED GOODS OR RENDERED SERVICES
  5. TAXABLE AMOUNT EXPRESSED IN LEVA (BULGARIAN CURRENCY)
  6. VAT AMOUNT EXPRESSED IN LEVA (BULGARIAN CURRENCY) AND, IN CASE, EXCHANGE IN €
  7. VAT RATE 20%
  8. TOTAL PAID AMOUNT EXPRESSED IN LEVA (BULGARIAN CURRENCY).

N.B.: INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY BULGARIAN AUTHORITIES.

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 advise You to send the invoices before 31st March of the following year to our office.

e) Minimim VAT amounts: 
Yearly application: LEVA 500 (€ 250,00)

Apri

Czech Republic

VAT REFUND IN CZECH REPUBLIC:
ALL NON-RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses:
All expenses concerning the Company activity (invoices and receipts concerning supermarket, coffee bar, restaurant, taxi are not valid).

b) Suitable documents:
Original INVOICES and RECEIPTS issued in Czech language showing absolutely the following details:

  1. PLACE, DATE OF ISSUE, RECEIPT OR INVOICE NUMBER
  2. NAME OF THE SUPPLIER, ADDRESS AND V.A.T. REGISTRATION NUMBER
  3. PURCHASER’S COMPLETE STAMP or COMPLETE HEADING OF THE PURCHASER FILLED IN BY THE SUPPLIER: THE ADDRESS MUST BE THE SAME AS THE ONE STATED IN THE CERTIFICATE OF STATUS OF TAXABLE PERSON
  4. DESCRIPTION OF THE PURCHASED GOODS OR RENDERED SERVICES AND, IN CASE, TYPE A or B
  5. TAXABLE AMOUNT IN CZK (CZECH CURRENCY)
  6. VAT AMOUNT IN CZK (CZECH CURRENCY) AND, IN CASE, EXCHANGE IN €
  7. VAT RATES 19% AND 9% OR TYPE “Z” AND “S”
  8. TOTAL PAID AMOUNT IN CZK (CZECH CURRENCY)
  9. PROOF OF PAYMENT IF MADE BY CREDIT CARD.

N.B.: REFUELLING INVOICES/RECEIPTS ISSUED BY THE FILLING STATION KEEPER/ATTENDANT MUST NOT EXCEED CZK. 10.000 (ABOUT € 340,00): PLEASE, REQUEST THE FILLING STATION KEEPER/ATTENDANT THE ISSUANCE OF NR. 2 INVOICES /RECEIPTS.

EACH INVOICE/RECEIPT ISSUED ONLY IN CZECH LANGUAGE AND DIFFERENT FROM THE ONES ISSUED BY OIL COMPANIES MUST BE FOLLOWED BY A DESCRIPTION OF THE GOODS OR SERVICES IN ITALIAN OR ENGLISH LANGUAGE.

N.B. : INVOICES AND RECEIPTS WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY CZECH AUTHORITIES.

c) Registration for the electronic system

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

e) Minimum VAT amounts: 
Yearly application: CZK. 9.700 (€ 400,00)

Apri

Cyprus

VAT REFUND IN CYPRUS:
ALL NON-RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses: 
All expenses concerning the Company activity including Hotel accommodation and entertainment/hospitality provided only to the employees and directors/managers of the company.

b) Suitable documents: 
Original INVOICES (NO RECEIPTS) showing the following details:

  1. PLACE, DATE OF ISSUE, INVOICE NUMBER
  2. NAME OF THE SUPPLIER, ADDRESS AND V.A.T. REGISTRATION NUMBER
  3. COMPLETE HEADING OF THE PURCHASER
  4. DESCRIPTION AND QUANTITY OF THE PURCHASED GOODS OR RENDERED SERVICES
  5. TYPE OF SUPPLY BY REFERENCE TO THE DIFFERENT CATEGORIES
  6. TAXABLE AMOUNT EXPRESSED IN CYP (CYPRUS POUNDS)
  7. VAT AMOUNT EXPRESSED IN CYP (CYPRUS POUNDS) AND, IN CASE, EXCHANGE IN €
  8. VAT RATES 15% – 8% – 5%
  9. TOTAL PAID AMOUNT EXPRESSED IN CYP (CYPRUS POUNDS).

INVOICES lower than CYP 50 (about € 30,00), VAT included, have to show only the following details:
– DATE OF THE SUPPLY
– NAME, ADDRESS AND V.A.T. REGISTRATION NUMBER OF THE SUPPLIER
– DESCRIPTION OF THE PURCHASED GOODS OR RENDERED SERVICES
– TOTAL AMOUNT PAYABLE INCLUDING VAT
– VAT RATES AND RELEVANT AMOUNT.

EACH INVOICE/RECEIPT ISSUED ONLY IN GREEK LANGUAGE MUST BE FOLLOWED BY A DESCRIPTION OF THE GOODS OR SERVICES IN ITALIAN OR ENGLISH LANGUAGE.

N.B.: INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY CYPRIOT AUTHORITIES.

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 advise You to send the invoices before 31st March of the following year to our office.

e) Minimim VAT amounts: 
Yearly application: CYP. 145 (€ 250,00)

Apri

Denmark

VAT REFUND IN DENMARK:
ALL NON-RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses: 
Diesel, Ferries, Restaurants, Hotels. Invoices for repairs, washings, breakdown services, etc. must be zero-rated.

  • As for non-E.U.Countries this kind of expenses is refundable.

b) Suitable documents: 
Original DKV,UTA,IDS,FINA,ESSO,SHELL,LOMO invoices. Every UTA invoice must have the original” Bilag til Faktura” attached.

Original paid cash INVOICES and 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
  8. DATE AND NUMBER OF INVOICE
  9. VAT RATE 25%.

N.B.: INVOICES AND RECEIPTS WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE DANISH AUTHORITIES.

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 advise You to send the invoices before 31st March of the following year to our office.

e) Minimim VAT amounts: 
Yearly application: DKK. 400,00 (€ 50,00)
Quarterly/six-monthly application: DKK. 3.000,00 (€ 400,00)

Apri

Estonia

VAT REFUND IN ESTONIA:
ALL NON-RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses: 
All expenses concerning the Company activity except invoices and receipts concerning coffee bar and restaurant that are not valid. Hotel invoices are refundable only if they concern business trips made by the owner or manager of the company (not in favour of
the employees or some clients/guests).

b) Suitable documents: 
Original INVOICES showing the following details:

  1. PLACE, DATE OF ISSUE, INVOICE NUMBER
  2. NAME OF THE SUPPLIER, ADDRESS AND V.A.T. REGISTRATION NUMBER
  3. PURCHASER’S COMPLETE STAMP or COMPLETE HEADING OF THE PURCHASER FILLED IN BY THE SUPPLIER
  4. DESCRIPTION OF THE PURCHASED GOODS OR RENDERED SERVICES
  5. TAXABLE AMOUNT IN EEK (ESTONIAN CURRENCY)
  6. TAXABLE AMOUNT DIVIDED BY EACH RATE
  7. VAT AMOUNT IN EEK (ESTONIAN CURRENCY) AND, IN CASE,
    EXCHANGE IN €
  8. VAT RATE 18% – 5%
  9. TOTAL PAID AMOUNT IN EEK (ESTONIAN CURRENCY).

The RECEIPTS concerning COACH/BUS SERVICE, PARKING, DIESEL REFUELLINGS IN SELF-SERVICE FILLING STATIONS are valid as well but they must not exceed EEK. 1000 (about € 60,00), excluding VAT, and they have to show the following details:
– DATE OF ISSUE OF THE RECEIPT
– NAME AND V.A.T. REGISTRATION NUMBER OF THE SUPPLIER
– DESCRIPTION OF THE PURCHASED GOODS OR RENDERED SERVICES
– TAXABLE AMOUNT IN EEK
– VAT AMOUNT

EACH INVOICE/RECEIPT ISSUED ONLY IN ESTONIAN LANGUAGE AND DIFFERENT FROM THE ONES ISSUED BY OIL COMPANIES MUST BE FOLLOWED BY A DESCRIPTION OF THE GOODS OR SERVICES IN ITALIAN OR ENGLISH LANGUAGE.

N.B.: INVOICES AND RECEIPTS WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY ESTONIAN AUTHORITIES.

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 advise You to send the invoices before 31st March of the following year to our office.

e) Minimum VAT amounts:
Yearly application: EEK. 4.000 (€ 250,00)

Apri

Finland

VAT REFUND IN FINLAND:
ALL NON-RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses:
Diesel, Petrol, Repairs, Telephone, Hotels, Vehicle rental, Taxi.

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

Original paid cash INVOICES and 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 SUPPLIER
  8. DATE AND NUMBER OF INVOICE
  9. VAT RATES 22% – 8%
  10. V.A.T. REGISTRATION NUMBER OF THE SUPPLIER (BUSINESS ID).

N.B.: INVOICES AND RECEIPTS WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE FINNISH AUTHORITIES.

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 advise 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

Apri

France

VAT REFUND IN FRANCE:
ALL NON-RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses: 
Motorway tolls, Diesel, Repairs, Washings, Breakdown services, Telephone, Hire (no cars), Hotels (only for clients/guests of the company) and Restaurants (only with regular invoices).

b) Suitable documents: 
Original DKV,UTA,ESSO,FINA,SHELL,IDS,LOMO invoices.
Original”VENTILATION DE TVA”for each UTA invoice.

Original paid cash INVOICES (NO RECEIPTS) of Diesel refuellings showing absolutely 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. DATE AND NUMBER OF INVOICE
  8. COMPLETE HEADING OF THE PURCHASER FILLED IN BY THE SUPPLIER OR PURCHASER’S COMPLETE STAMP
  9. PAYMENT RECEIPT (e.g. cash bill or visa receipt, bank statements, etc.) TO BE ATTACHED TO THE PROPER INVOICE
  10. VAT RATES 19,60% – 5,50%.

N.B.: INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE FRENCH AUTHORITIES.

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 advise 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 !
THE FRENCH CUSTOM HAS DECIDED TO REFUND HAULIERS THE “CARBON TAX” UPON REFUELLINGS MADE IN FRANCE UP TO 3 YEARS BACK. SHOULD YOU NEED ANY INFORMATION, PLEASE CONTACT OUR OFFICE.

Apri

Germany

VAT REFUND IN GERMANY:
ALL NON-RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses:
Diesel, Petrol, Parkings, Taxi, Accessories, Vehicle rental, Motorway maps and Breakdown services, Hotels and Restaurants.

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

Original paid cash RECEIPTS up to € 150,00.

Original paid cash INVOICES 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 7% – 19%.

N.B.: INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE GERMAN AUTHORITIES.

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 advise 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

Apri

Greece

VAT REFUND IN GREECE:
ALL NON RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses: 
Diesel, Petrol, Repairs, Breakdown services.

b) Suitable documents: 
Original UTA,SHELL,FINA,DKV,ESSO,IDS,LOMO invoices are not refundable. THE SINGLE INVOICE ISSUED BY EACH SUPPLIER IS REQUIRED.

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 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 23%

N.B.: INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE GREEK AUTHORITIES.

c) Registration for the electronic system

d) Forwarding of the documents: 
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We advise 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

Apri

Ireland

VAT REFUND IN IRELAND:
ALL NON-RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses: 
Diesel, Repairs, Breakdown Services, Bridges tolls.

b) Suitable documents:
Original DKV,ESSO,FINA,SHELL,IDS,UTA,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 (NO STAMP ALLOWED)
  8. DATE AND NUMBER OF INVOICE
  9. VAT RATES 21% – 13,50%.

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

c) Registration for the electronic system

d) Forwarding of the documents: 
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We advise 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

Apri

Italy

VAT REFUND IN ITALY:
ALL NON-RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses: 
Diesel, Motorway tolls, Parkings, Repairs, Breakdown services, Hotels and Restaurants.

b) Suitable documents: 
Original IDS,PAN,ESSO,DKV,UTA,SHELL,IP-BP invoices and all other fuel credit card invoices showing the name and V.A.T. Registration Number of the Italian Fiscal Representative.

Original motorway toll INVOICES (NO RECEIPTS) to be required to Italian Motorway Society AUTOSTRADE SPA.

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 THE PURCHASER FILLED IN BY THE SUPPLIER OR PURCHASER’S COMPLETE STAMP
  8. DATE AND NUMBER OF INVOICE
  9. VAT RATE 20%.

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

c) Registration for the electronic system

d) Forwarding of the documents: 
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We advise 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 !
THE ITALIAN CUSTOM HAS DECIDED TO REFUND HAULIERS THE “CARBON TAX-EXCISE DUTY (ACCISA)” UPON REFUELLINGS MADE IN ITALY. FOR FURTHER INFORMATION DO NOT HESITATE TO CONTACT OUR OFFICE.

Apri

Latvia

VAT REFUND IN HUNGARY:
ALL NON RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses: 
Diesel, Repairs, Breakdown services, Hotels, Washings, Motorway tolls (only for trucks with weight over 3,5 tons.).

b) Suitable documents: 
Original LOMO,DKV,UTA,ESSO,FINA,SHELL,IDS 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 (NO STAMP ALLOWED)
  8. DATE AND NUMBER OF INVOICE
  9. VAT RATES 20% – 5%
  10. ORIGINAL PROOF OF PAYMENT OF EACH INVOICE.

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

c) Registration for the electronic system

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

e) Minimum VAT amounts:
Yearly application: HUF 14.000 (€ 50,00)
Quarterly/six-monthly application: HUF 102.000 (€ 400,00)

Apri

Lithuania

VAT REFUND IN LITHUANIA:
ALL NON RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses: 
All expenses concerning the Company activity except invoices and receipts concerning coffee bar, restaurant, taxi and vehicle rental.

b) Suitable documents: 
Original INVOICES written absolutely in Lithuanian language showing the following details:

  1. PLACE, DATE OF ISSUE, INVOICE NUMBER
  2. NAME OF THE SUPPLIER, ADDRESS AND V.A.T. REGISTRATION NUMBER
  3. COMPLETE HEADING OF THE PURCHASER
  4. DESCRIPTION AND QUANTITY OF THE PURCHASED GOODS OR RENDERED SERVICES
  5. TAXABLE AMOUNT IN LTL (LITHUANIAN CURRENCY)
  6. VAT AMOUNT IN LTL (LITHUANIAN CURRENCY) AND, IN CASE, EXCHANGE IN €
  7. VAT RATES 23%
  8. TOTAL PAID AMOUNT EXPRESSED IN LTL (LITHUANIAN CURRENCY).

RECEIPTS are valid if purchaser’s V.A.T. registration number is shown. Receipts concerning DIESEL REFUELLINGS must not exceed LTL. 500 (about € 145,00).

EACH INVOICE/RECEIPT ISSUED ONLY IN LITHUANIAN LANGUAGE AND DIFFERENT FROM THE ONES ISSUED BY OIL COMPANIES MUST BE FOLLOWED BY A DESCRIPTION OF THE GOODS OR SERVICES IN ITALIAN OR ENGLISH LANGUAGE.

N.B.: INVOICES AND RECEIPTS WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY LITHUANIAN AUTHORITY.

c) Registration for the electronic system

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

e) Minimim VAT amounts: 
Yearly application: LTL. 1381 (€ 400,00)

Apri

Luxembourg

VAT REFUND IN LUXEMBOURG:

ALL NON RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses: 
Diesel, Transports, Vehicle rental, Hotels, Restaurants. Invoices for repairs, washings, breakdown services, etc. must be zero-rated.b) Suitable documents: 
Original DKV,UTA,FINA,SHELL,IDS,ESSO,LOMO invoices.

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

  1. SUPPLIER’S STAMP
  2. DESCRIPTION OF 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 RATE 15%
  10. CUMULATIVE INVOICES MUST HAVE EACH RECEIPT ATTACHED.

RECEIPTS WHOSE TOTAL AMOUNT IS LOWER THAN € 100,00 ARE ACCEPTED (FOR HIGHER AMOUNTS THAN € 100,00, AN INVOICE ISSUED BY THE SUPPLIER IS REQUIRED).

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

c) Registration for the electronic system

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

e) Minimum VAT amounts:

 E.U. CountriesNon-E.U. Countries
Yearly application:€ 50,00€ 250,00
Quarterly/six-monthly
application:
€ 400,00 
 
 
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Apri

Malta

VAT REFUND IN MALTA:
ALL NON-RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses:
All expenses related to the firm activity, except for: invoices of bar/restaurants, taxi, car rental.

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 RATE 18%.

N.B.: INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE MALTESE AUTHORITIES.

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 advise 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

Apri

Norway

VAT REFUND IN NORWAY:
a) Refundable expenses:  Diesel, Repairs, Washings, Telephone, Taxi, Train and Bus tickets; Hotels and Restaurants only for business purposes.

b) Suitable documents:  Original invoices (NO RECEIPTS) of all credit cards (e.g.Shell, Esso,etc.) mentioning the name,address and V.A.T. Registration Number of Norwegian Fiscal Representative (MVA). Original paid cash INVOICES of Diesel refuellings showing the following details:

  1. SUPPLIER’S STAMP
  2. NORWEGIAN V.A.T. REGISTRATION NUMBER (MVA) OF THE SUPPLIER
  3. DESCRIPTION OF THE PURCHASED GOODS
  4. QUANTITY OF LITRES REFUELLED
  5. VAT AMOUNT IN NOK CURRENCY
  6. VAT RATES 25% – (13% and 8% AS REGARDS HOTELS)
  7. TOTAL PAID AMOUNT IN NOK CURRENCY
  8. COMPLETE HEADING OF PURCHASER FILLED IN BY THE SUPPLIER
  9. DATE AND NUMBER OF INVOICE AND PLACE OF SUPPLY.

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

c) 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.

d) Minimum VAT amounts:  Yearly application: NOK. 388,00 (€ 50,00) Quarterly/six-monthly application: NOK. 3106,00 (€400,00)

Apri

Netherland

VAT REFUND IN THE NETHERLANDS:
ALL NON RESIDENTS ARE ELIGIBLE FOR REFUND

a) Claim acceptance time:
It is allowed to claim VAT up to 5 years back from the current year.

b) Refundable expenses:
Diesel, Petrol, Rentals, Repairs, Accessories, Washings, Telephone, Breakdown services, Hotels.

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

Original paid cash RECEIPTS and INVOICES 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
  8. DATE AND NUMBER OF INVOICE
  9. VAT RATES 19% – 6%.

N.B.: RECEIPTS AND INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE DUTCH AUTHORITIES.

d) Registration for the electronic system

e) 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.

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

Apri

Poland

VAT REFUND IN POLAND:
ALL NON RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses: 
Diesel, Repairs, Vehicle rental, Taxi, Washings, Tolls, Telephone.

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

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

  1. SUPPLIER’S STAMP WITH ADDRESS AND V.A.T. REGISTRATION NUMBER
  2. THE WORD “FAKTURA”
  3. DATE AND NUMBER OF INVOICE
  4. COMPLETE HEADING OF PURCHASER (NAME, ADDRESS, V.A.T. REGISTRATION NUMBER)
  5. TAXABLE AMOUNT
  6. VAT AMOUNT
  7. VAT RATE 23% ( from january 2011 )
  8. TOTAL PAID AMOUNT.

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

c) Registration for the electronic system

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

e) Minimum VAT amounts: 
Yearly application: € 50,00 – the equivalent in national currency
Quarterly/six-monthly application: € 400,00 – the equivalent in national currency

Apri

Portugal

VAT REFUND IN PORTUGAL:
ALL NON RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses: 
Diesel, Repairs, Breakdown services, Motorway tolls, Telephone, Taxi.

For Companies whose Activity is different from transport: motorway tolls and car hire are not refundable and Diesel is only 50% refundable.

b) Suitable documents: 
Original LOMO,UTA,DKV,IDS,ESSO,FINA,etc.invoices. As far as motorway tolls are concerned, the receipts are also refundable (since the invoices relating to some credit cards, such as UTA ones, are zero-rated,it is necessary to attach the proper receipts).

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 OR THE WORDS “I.V.A. INCLUIDO” WRITTEN BY THE SUPPLIER
  6. TOTAL PAID AMOUNT
  7. DATE AND NUMBER OF INVOICE
  8. COMPLETE HEADING OF PURCHASER FILLED IN BY THE SUPPLIER OR PURCHASER’S COMPLETE STAMP
  9. VAT RATES 23%. (from January 2011)

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

c) Registration for the electronic 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

Apri

Romania

VAT REFUND IN ROMANIA:
ALL NON RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses: 
Diesel (no Petrol), Repairs, Accessories, Washings, vans and trucks Rental, Taxi, Hotel accommodation (provided only to the employees and directors/managers of the company), Refreshment (except alcoholic drinks, coffee, tobacco).

b) Suitable documents: 
Original RECEIPTS-INVOICES showing the following details:

  1. PLACE, DATE OF ISSUE, RECEIPT OR INVOICE NUMBER
  2. NAME, ADDRESS AND V.A.T. REGISTRATION NUMBER OF THE SUPPLIER
  3. COMPLETE HEADING OF THE PURCHASER, INCLUDING HIS V.A.T. REGISTRATION NUMBER, FILLED IN BY THE SUPPLIER
  4. DESCRIPTION OF THE PURCHASED GOODS OR RENDERED SERVICES
  5. TAXABLE AMOUNT EXPRESSED IN LEI (ROMANIAN CURRENCY) OR IN €
  6. VAT AMOUNT EXPRESSED IN LEI (ROMANIAN CURRENCY) AND, IN CASE, EXCHANGE IN €
  7. VAT RATES 24% – 9%
  8. TOTAL PAID AMOUNT EXPRESSED IN LEI (ROMANIAN CURRENCY) OR IN €
  9. PROOF OF PAYMENT OF EACH INVOICE
  10. COPY OF ANY CONTRACT WITH THE SUPPLIERS (IF DOES EXIST A CONTRACT).

REFUELLING RECEIPTS are valid if the word “BON FISCAL” is mentioned and on the back the supplier’s stamp, the purchaser’s name and the vehicle registration number are required.

N.B.: INVOICES AND RECEIPTS WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY ROMANIAN AUTHORITY.

c) Registration for the electronic system

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

e) Minimim VAT amounts: 
Yearly application: € 50,00 – the equivalent in national currency
Quarterly/six-monthly application: € 400,00 – the equivalent in national currency

Apri

Slovak Republic

VAT REFUND IN SLOVAK REPUBLIC:
ALL NON-RESIDENTS ARE ALLOWED TO GET IT

a) Refundable expenses:
Diesel (no Petrol), Repairs, Accessories, Washings, Hotels, vans and trucks Rental.

b) Suitable documents: 
Original INVOICES and RECEIPTS showing the following details:

  1. PLACE, DATE OF ISSUE, RECEIPT OR INVOICE NUMBER
  2. NAME OF THE SUPPLIER, ADDRESS AND V.A.T. REGISTRATION NUMBER
  3. PURCHASER’S COMPLETE STAMP or COMPLETE HEADING OF THE PURCHASER FILLED IN BY THE SUPPLIER
  4. DESCRIPTION OF THE PURCHASED GOODS OR RENDERED SERVICES
  5. TAXABLE AMOUNT IN SKK (SLOVAK CURRENCY)
  6. VAT AMOUNT IN SKK (SLOVAK CURRENCY) AND, IN CASE,
    EXCHANGE IN €
  7. VAT RATE 20% ( from january 2011 )
  8. TOTAL PAID AMOUNT IN SKK (SLOVAK CURRENCY).

IT IS NECESSARY TO ATTACH ALWAYS THE PROPER ORIGINAL TICKETS/RECEIPTS AND PROOF OF PAYMENT TO EACH INVOICE
DIFFERENT FROM THE ONES ISSUED BY OIL COMPANIES AND IN CASE IT IS ISSUED ONLY IN SLOVAK LANGUAGE IT IS NECESSARY TO ATTACH ALSO A DESCRIPTION OF THE GOODS OR SERVICES IN ITALIAN OR ENGLISH LANGUAGE.

N.B.: INVOICES AND RECEIPTS WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY SLOVAK AUTHORITY.

c) Registration for the electronic 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: EUR. 400,00 (€ 400,00)

Apri

Slovenia

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

a) Refundable expenses: 
Diesel, Repairs, Transports, Washings, (all these expenses are refundable onlyfor trucks and not for cars).

b) Suitable documents: 
Original DKV, SHELL, LOMO, IDS, ESSO etc. invoices with their own receipts attached; original paid cash INVOICES and RECEIPTS must show, absolutely, the following details (Art.34 of Slovenian Law):

  1. PLACE, DATE OF ISSUE, RECEIPT OR INVOICE NUMBER
  2. NAME OF THE SUPPLIER, ADDRESS AND V.A.T. REGISTRATION NUMBER
  3. NAME OF THE PURCHASER, ADDRESS AND V.A.T. REGISTRATION NUMBER (NO STAMP ALLOWED)
  4. DATE OF DISPATCH OF THE GOODS OR PERFORMANCE OF SERVICES
  5. INFORMATION ON THE TYPE AND QUANTITY OF GOODS SOLD OR SERVICES SUPPLIED
  6. PRICE OF GOODS VAT EXCLUDED, TAXABLE AMOUNT, VAT RATES (22% AND 8,50%) AND VAT AMOUNT
  7. TOTAL PAID AMOUNT.

N.B.: INVOICES MUST BE REQUESTED DURING THE SUPPLYING AND BOTH INVOICES AND RECEIPTS MUST SHOW ALL THE ABOVE-LISTED DETAILS, OTHERWISE THEY WILL BE REJECTED.

c) Registration for the electronic 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/six-monthly application: SIT 96.000 (€ 400,00)

A D V I C E !
THE SLOVENIAN CUSTOM HAS DECIDED TO REFUND HAULIERS THE “CARBON TAX-EXCISE DUTY (ACCISA)” UPON REFUELLINGS MADE IN SLOVENIA. FOR FURTHER INFORMATION DO NOT HESITATE TO CONTACT OUR OFFICE.

Apri

Spain

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

a) Refundable expenses: 
Diesel, Petrol, Motorway tolls, Hotels and Restaurants, Telephone, Taxi. Invoices for repairs, washings, lubricants, breakdown services, etc. have to be zero-rated.

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

Original motorway toll INVOICES (NO RECEIPTS) issued by the Spanish motorway companies.

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 OR THE WORDS “I.V.A. INCLUIDO” WRITTEN BY THE SUPPLIER
  6. TOTAL PAID AMOUNT
  7. DATE AND NUMBER OF INVOICE
  8. 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)
  9. VAT RATES 16% – 7%.

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

c) Registration for the electronic 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 application: € 400,00

CARBON TAX SPAIN:

A D V I C E !
THE SPANISH CUSTOM HAS DECIDED TO REFUND HAULIERS THE “CARBON TAX-EXCISE DUTY (ACCISA)” UPON REFUELLINGS MADE IN SPAIN. FOR FURTHER INFORMATION DO NOT HESITATE TO CONTACT OUR OFFICE.

Apri

Sweden

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

a) Refundable expenses: 
Diesel, Petrol, Repairs, Breakdown services, Restaurants, Hotels, Telephone, Taxi, Bridges tolls. Vehicle rental: only 50% is refundable.

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

Original paid cash INVOICES and 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 (NO STAMP ALLOWED)
  8. DATE AND NUMBER OF INVOICE
  9. VAT RATES 25% – 12% – 6%.

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

c) Registration for the electronic 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: SEK. 500,00 (€ 50,00)
Quarterly/six-monthly application: SEK. 4.000,00 (€ 400,00)

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RIMBORSO I.V.A. SVEZIA
SONO AUTORIZZATI AL RIMBORSO TUTTI I NON RESIDENTI

Apri

Switzerland

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

a) Refundable expenses:
Diesel, Repairs, Breakdown services, Telephone, Taxi.

b) Suitable documents: 
Original LOMO,DKV,UTA,ESSO,FINA,SHELL,IDS invoices and proof of payment (always to be attached).

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 OR PURCHASER’S COMPLETE STAMP
  8. DATE AND NUMBER OF INVOICE
  9. VAT RATE 7,60%
  10. SWISS V.A.T. REGISTRATION NUMBER OF FISCAL REPRESENTATIVE
  11. PROOF OF PAYMENT OF EACH INVOICE (for Esso, Shell invoices, as well) OR BANK STATEMENT SHOWING THE INVOICE SETTLEMENT.

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

c) Required certificates: 
Original Certificate of Status of Taxable Person issued by Tax Authority during the current year.

d) Forwarding of the documents: 
Yearly to our office before 31st March of the following year.

e) Minimum VAT amounts: 
Yearly application: CHF. 500,00 (€ 300,00)

V.A.T. REFUND IS POSSIBLE ONLY IF THE COUNTRY WHERE THE COMPANY IS ESTABLISHED GUARANTEES THE FULL RECIPROCITY WITH SWITZERLAND.

Apri

Hungary

VAT REFUND IN HUNGARY:
ALL NON RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses: 
Diesel, Repairs, Breakdown services, Hotels, Washings, Motorway tolls (only for trucks with weight over 3,5 tons.).

b) Suitable documents: 
Original LOMO,DKV,UTA,ESSO,FINA,SHELL,IDS 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 (NO STAMP ALLOWED)
  8. DATE AND NUMBER OF INVOICE
  9. VAT RATES 20% – 5%
  10. ORIGINAL PROOF OF PAYMENT OF EACH INVOICE.

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

c) Registration for the electronic system

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

e) Minimum VAT amounts:
Yearly application: HUF 14.000 (€ 50,00)
Quarterly/six-monthly application: HUF 102.000 (€ 400,00)

Apri

United Kingdom

VAT REFUND IN THE UNITED KINGDOM:
ALL NON-RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses: 
Diesel, Petrol, Hotels, Restaurants, Telephone, Vehicle rental.

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

Original paid cash INVOICES AND 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 OR PURCHASER’S COMPLETE STAMP
  8. DATE AND NUMBER OF INVOICE
  9. VAT RATE 20%. (from January 2011)

N.B.: INVOICES AND RECEIPTS WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE UK 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: GBP 50,00 (€ 50,00)
Quarterly/six-monthly application: GBP 400,00 (€ 400,00)

Apri