VAT Reimbursements
With us, you get VAT refunds quickly and securely
Our experience, ongoing dialogue with Competent Offices of EU and non-EU countries, and practice monitoring enable us to submit VAT refund requests with the utmost professionalism, ensuring prompt crediting.
Select the country to request a refund from
General indication for all:
All non-resident community liable parties in the refund Member State are authorized for VAT refund. Original invoices and receipts, containing all complete details, are eligible for refund:
- Complete data of both the customer and the supplier
- Description of the good or service purchased
- Applied VAT rate
- Taxable, VAT, and total
Nevertheless, we invite you to check the sections dedicated to each Member State for reimbursement, for specific indications on eligible and non-eligible expenses. It is possible to submit requests on a quarterly, semi-annual, or annual basis, if the minimum refundable amounts are reached:
- Annual €50 (or equivalent in foreign currency)
- Quarter / Semester €400 (or equivalent in foreign currency) The documentation we will need is:
- Original invoices
- Original duplicate of the VAT Certificate
- Power of attorney to represent you at the foreign VAT refund office, if necessary
(a) Reimbursable expenses:
Diesel, repairs, motorway toll (including Brennero) and Tunnel Felber e Tauern, telephone, roadside assistance, hotel, restaurants.
(b) Applicable documents:
Original RECEIPTS paid in cash for amounts up to € 150.00.
RECEIPTS over € 400.00 (VAT included) are accepted provided they contain all printed purchaser and supplier details (no stamp – no handwriting). They must also contain the description of the good/service/name plate (for tolls) /VAT deducted and the writing “RECHNUNG NR.” otherwise a regular invoice is required.
N.B.: Receipts marked “LIEFERSCHEIN” are not eligible.
V.A.T. RATES 20% – 10%
Contact person: Erika
erika@tva-international.it
- a) Reimbursable expenses:
Diesel, Gasoline, Vehicle rental. Invoices for repairs, washes, lubricants, roadside assistance, etc. must be issued VAT-free.
- b) Suitable documents:
Original invoices ENI BENELUX, IDS, ESSO, DKV, UTA, SHELL …
Original INVOICES (NO RECEIPTS) for cash-paid diesel refueling containing the following data:
- SUPPLIER COMPANY STAMP
- DESCRIPTION OF THE PURCHASED ITEM
- QUANTITY OF LITERS DISPENSED
- TAXABLE AMOUNT
- SEPARATED VAT
- TOTAL PAID
- COMPLETE BUYER’S HEADER MADE BY THE SUPPLIER IN THE SAME WAY THE INVOICE WAS DRAFTED. (NO STAMP)
- DISPENSING DATE AND INVOICE NUMBER
- VAT RATES 6% – 21%.
NOTE: INVOICES NOT CONTAINING THESE DATA WILL BE REJECTED BY THE BELGIAN AUTHORITIES.
- c) Authorization for electronic submission
- d) Document submission:
Quarterly/half-yearly as soon as the purchase invoices are in your possession or annually respecting the recommended deadline of 31.03 of the following year at our Headquarters.
- e) Minimum VAT submission amounts:
Annual application: € 50.00
Quarterly/half-yearly application: € 400.00
IMPORTANT !!!
THE BELGIAN AUTHORITIES HAVE PUBLISHED A DECREE THAT ALLOWS PARTIAL REIMBURSEMENT OF THE EXCISE TAX PAID ON DIESEL REFUELING IN BELGIUM (EXCISE) IN THE 3 YEARS PRECEDING THE CURRENT YEAR – SUBJECT TO VEHICLE REGISTRATION IN BELGIUM. FOR MORE INFORMATION, CONTACT OUR OFFICE DIRECTLY.
(a) Reimbursable expenses:
Diesel, repairs, hotels, restaurants, expenses related to the company’s economic activity
(b) Applicable documents:
Receipts are not considered eligible for reimbursement
V.A.T. RATES 20% – 9%
(a) Reimbursable expenses:
Diesel, repairs, parking, hotel, business-related expenses
Catering costs are not reimbursable
(b) Applicable documents:
There are no restrictions on reimbursement other than general ones
V.A.T. RATES 21% – 15 / 10%
(a) Reimbursable expenses:
Diesel, repairs, expenses related to the company’s economic activity
Car rental, hotels and restaurants
(b) Applicable documents:
Receipts are only refundable if they bear the customer’s full header (not handwritten).
V.A.T. RATES 25% – 13 / 5%
(a) Reimbursable expenses:
Diesel, repairs, expenses related to the company’s economic activity
Car rental, hotels and restaurants
(b) Applicable documents:
Receipts are only refundable if they bear the customer’s full header (not handwritten).
V.A.T. RATES 25% – 13 / 5%
a) Reimbursable expenses:
Diesel, Ferries ,Tolls, Restaurants, Hotels. Invoices for repairs, washing, roadside assistance etc. must be issued VAT-free
(b) Applicable documents:
Receipts are only refundable if they bear the customer’s full header (not handwritten).
V.A.T. RATES 25%
Oresund Bridge recoverable in Sweden
Storebald Bridge recoverable in Denmark
NB. From 2021 paper procedure for Brexit
For reimbursements relating to invoices issued from 1 January 2021, the paper procedure shall apply as a non-UK resident companyin place of the electronic procedure
(a) Reimbursable expenses:
Diesel, tolls, parking, rrepairs, expenses related to the company’s economic activity
(b) Applicable documents:
Reimbursable receipts under £250 if they have full supplier details, date, indication of goods/services purchased, total amount and VAT rate applied. An invoice with full details is required above £250.
V.A.T. RATES 20% – 5%
(a) Reimbursable expenses:
Diesel, repairs, hotels, restaurants, expenses related to the company’s economic activity
(b) Applicable documents:
There are no restrictions on reimbursement other than general ones
V.A.T. RATES 20% – 9%
a) Reimbursable expenses:
Diesel, Repairs, Telephone, Hotels, Petrol, Vehicle Rental, Taxi.
(b) Applicable documents:
Recoverable receipts but only if they contain the full header of the printed purchaser and supplier (no stamp – no handwriting). They must also contain a description of the good -service, VAT deducted
V.A.T. RATES 23% – 8%
(a) Reimbursable expenses:
Diesel, tolls, car parks, repairs, restaurants, expenses related to the company’s economic activity
The following are not reimbursablevehicle rental invoices, transport costs (forexample taxis and public transport), hotel bills when they relate to stays of owners and/or employeesof the applicant company, expenses relating to vehicles and equipment for the transport of persons or for mixed use
(b) Applicable documents:
There are no restrictions on reimbursement other than general ones
V.A.T. RATES 20% – 10 / 5.5%
a) Reimbursable expenses:
Diesel, Petrol, Parking, Taxis, Accessories, Vehicle rental, Highway maps, Roadside assistance, Hotels and Restaurants.
(b) Applicable documents:
Original RECEIPTS paid in cash for amounts up to € 150.00.
RECEIPTS over € 150.00 (VAT included) are accepted provided they contain all printed purchaser and supplier details (no stamp – no handwriting). They must also contain the description of the good/service, VAT deducted and the writing “RECHNUNG NR.” otherwise a regular invoice is required.
V.A.T. RATES 7% – 19%
Contact person: Nadia
nadia@tva-international.it
- a) Reimbursable expenses:
Diesel, Repairs, Roadside assistance, Gasoline.
- b) Suitable documents:
Original invoices SHELL, DKV, ENI BENELUX, ESSO, UTA, IDS… non-refundable. EACH SUPPLIER MUST ISSUE A SEPARATE INVOICE.
Original INVOICES (NO RECEIPTS) for cash-paid diesel refueling containing the following data:
- SUPPLIER COMPANY STAMP
- DESCRIPTION OF THE PURCHASED ITEM
- QUANTITY OF LITERS DISPENSED
- TAXABLE AMOUNT
- SEPARATED VAT
- TOTAL PAID
- COMPLETE BUYER’S HEADER MADE BY THE SUPPLIER, IN THE SAME WAY THE INVOICE WAS DRAFTED (NO STAMP)
- DISPENSING DATE AND INVOICE NUMBER
- VAT RATE 23%
NOTE: INVOICES NOT CONTAINING THESE DATA WILL BE REJECTED BY THE GREEK AUTHORITIES.
- c) Authorization for electronic submission
- d) Document submission:
Quarterly/half-yearly as soon as the purchase invoices are in your possession or annually respecting the recommended deadline of 31.03 of the following year at our Headquarters.
- e) Minimum VAT submission amounts:
Annual application: € 50.00
Quarterly/half-yearly application: € 400.00
(a) Reimbursable expenses:
Diesel, Repairs, Roadside assistance, Hotels, Washings, Motorway tolls (only for vehicles over 3.5 tonnes). b) Applicable documents: Original invoices ENI BENELUX,DKV,UTA,ESSO,SHELL,IDS, … Original INVOICES (NO RECEIPTS) for diesel fuel paid for in cash showing the following data: 1. SUPPLIER COMPANY STAMP 2. DESCRIPTION OF THE PURCHASED GOOD 3. QUANTITY OF LITRES DISPENSED 4. TAXABLE AMOUNT 5. V.A.T. DEDUCTED 6. TOTAL PAID 7. FULL PURCHASER HEADER MADE BY THE SUPPLIER (NO STAMP) 8. DISBURSEMENT DATE AND INVOICE NUMBER 9. V.A.T. RATES 27% N.B.: INVOICES NOT PROVIDING SUCH DATA SHALL BE REJECTED BY HUNGARIAN AUTHORITIES. c) Delegation for computerised sending d) Sending of documentation: Quarterly/semi-annually as soon as the purchase invoices are in your possession or annually by the recommended deadline of 31.03 the following year at our office. e) Minimum VAT amounts for submission: Annual application: HUF 14,000 (€ 50.00) Quarterly/six-monthly application: HUF 102,000 (€ 400.00)
(a) Reimbursable expenses:
Diesel, Repairs, Roadside assistance, Bridge tolls.
(b) Applicable documents:
Receipts are not considered eligible for reimbursement
VAT RATE 23%
Contact person: Nadia
nadia@tva-international.it
- a) Reimbursable expenses:
Diesel, Repairs, Highway tolls, Parking, Roadside assistance, Hotels, and Restaurants.
- b) Suitable documents:
Original invoices IDS, PAN, ESSO, DKV, UTA, SHELL IP-BP and all other types of fuel cards showing the name and VAT number of the Italian Fiscal Representative.
Original INVOICES (NO RECEIPTS) for highway tolls (invoices must be requested from the Italian Highway Companies).
Original INVOICES (NO RECEIPTS) for cash-paid diesel refueling containing the following data:
- SUPPLIER COMPANY STAMP AND SUPPLIER SIGNATURE
- DESCRIPTION OF THE PURCHASED ITEM
- QUANTITY OF LITERS DISPENSED
- TAXABLE AMOUNT
- SEPARATED VAT
- TOTAL PAID
- DISPENSING DATE AND INVOICE NUMBER
- COMPLETE BUYER’S HEADER MADE BY THE SUPPLIER OR COMPLETE BUYER’S STAMP
- VAT RATE 21%.
NOTE: INVOICES NOT CONTAINING THESE DATA WILL BE REJECTED BY THE ITALIAN AUTHORITIES.
- c) Authorization for electronic submission
- d) Document submission:
Quarterly/half-yearly as soon as the purchase invoices are in your possession or annually respecting the recommended deadline of 31.03 of the following year at our Headquarters.
- e) Minimum VAT submission amounts:
Annual application: € 50.00
Quarterly application: € 400.00
IMPORTANT !!!
THE ITALIAN AUTHORITIES HAVE PUBLISHED A DECREE THAT ALLOWS PARTIAL REIMBURSEMENT OF THE EXCISE TAX PAID ON DIESEL REFUELING IN ITALY (EXCISE) IN THE 2 YEARS PRECEDING THE CURRENT YEAR. FOR MORE INFORMATION CONTACT US DIRECTLY
(a) Reimbursable expenses:
Diesel, repairs, hotels, restaurants, expenses related to the company’s economic activity
(b) Applicable documents:
There are no restrictions on reimbursement other than general ones
V.A.T. RATES 21% – 12%
(a) Reimbursable expenses:
Diesel, repairs, hotels, restaurants, expenses related to the company’s economic activity
(b) Applicable documents:
There are no restrictions on reimbursement other than general ones
V.A.T. RATES 21% – 9 / 5%
(a) Reimbursable expenses: Diesel, Transport, Vehicle rental, Hotels, Restaurants. b) Applicable documents: Original invoices ENI BENELUX,IDS,ESSO,UTA,DKV, … Original INVOICES (NO RECEIPTS) for diesel refuelling paid for in cash showing the following data: 1. SUPPLIER COMPANY STAMP 2. DESCRIPTION OF THE PURCHASED GOOD 3. QUANTITY OF LITRES DISPENSED 4. TAXABLE AMOUNT 5. V.A.T. DEDUCTED 6. TOTAL PAID 7. FULL PURCHASER HEADER MADE BY THE SUPPLIER IN THE SAME WAY AS THE INVOICE (NO CUSTOMER STAMP) 8. DISBURSEMENT DATE AND INVOICE NUMBER 9. V.A.T. RATE 17% 10. CUMULATIVE INVOICES MUST BE ACCOMPANIED BY THE CORRESPONDING RECEIPTS. CURRENTLY, RECEIPTS OF LESS THAN € 100.00 ARE ACCEPTED (FOR AMOUNTS OVER € 100 THE SUPPLIER MUST ISSUE AN INVOICE). N.B.: INVOICES NOT RECORDING SUCH DATA WILL BE REJECTED BY THE AUTHORITIES OF LUXEMBOURG. c) Delegation for computerised transmission d) Sending documentation: Quarterly/semi-annually as soon as the purchase invoices are in your possession or annually by the recommended deadline of 31.03 the following year at our office. e) Minimum VAT submission amounts:
| EU Countries | Non-EU countries | |
| Annual application: | € 50.00 | € 250.00 |
| Quarterly/six-monthly application: | € 400.00 |
(a) Reimbursable expenses:
Diesel, repairs, hotelsexpenses related to the company’s economic activity.
Catering costs are non-refundable.
(b) Applicable documents:
There are no restrictions on reimbursement other than general ones
V.A.T. RATES 18% – 7 / 5%
giulia@tva-international.it
All community taxable persons not resident in the Member State of reimbursement are authorized for VAT reimbursement.
Original invoices and receipts, containing all complete data, are eligible for reimbursement:
– Complete data of both customer and supplier
– Description of the purchased good or service
– Applied VAT rate
– Taxable amount, VAT, and total
We recommend checking the sections dedicated to each Member State of reimbursement for specific indications on eligible and non-eligible expenses.
Requests can be submitted quarterly, semi-annually, or annually if the minimum refundable amounts are reached:
– Annual € 50 (or equivalent in foreign currency)
– Quarterly / Semi-annual € 400 (or equivalent in foreign currency)
The documentation we will need is:
– Original invoices
– Authorization for access to the telematic portal
– Power of attorney to represent you at the foreign VAT refund office, if necessary
PAPER PROCEDURE
bilingual certificate required, validity 1 year
a) Reimbursable expenses:
Diesel, Repairs, Washing, Telephone, Taxis, Trains, Buses; Hotels and Restaurants for business purposes only.
(b) Applicable documents:
Receipts are not considered eligible for reimbursement
(a) Reimbursable expenses:
Diesel, repairs, expenses related to the company’s economic activity
Hotel and restaurant bills are non-refundable
Vehicle rental invoices are reimbursed at 50% of total VAT
(b) Applicable documents:
Receipts are non-refundable, except for toll receipts
V.A.T. RATES 23% – 8 / 5%
(a) Reimbursable expenses: Diesel, Repairs and Road assistance, Motorway tolls, Telephone, Taxi. For companies carrying out activities other than Transport: tolls and car rentals not reimbursable and diesel fuel reimbursable at 50%. b) Appropriate documents: Original invoices ENI BENELUX,UTA,DKV,IDS,ESSO, … For motorway charges, the toll receipt is also reimbursable (for many credit cards including UTA, receipts must be enclosed because the invoice is VAT-free). Original INVOICES (NO RECEIPTS) for diesel fuel paid in cash showing the following data: 1. SUPPLIER COMPANY STAMP 2. DESCRIPTION OF THE PURCHASED GOOD 3. QUANTITY OF LITRES DISPENSED 4. TAXABLE AMOUNT 5. V.A.T. AMOUNT DEDUCTED OR DESCRIPTION MADE BY THE OPERATOR “V.A.T. INCLUDED” 6. TOTAL PAID 7. DISBURSEMENT DATE AND INVOICE NUMBER 8. FULL PURCHASER HEADER MADE BY THE SUPPLIER OR FULL PURCHASER STAMP 9. V.A.T. RATES 23%. (from January 2011) N.B.: INVOICES NOT CARRYING SUCH DATA SHALL BE REJECTED BY PORTUGUESE AUTHORITIES. c) Delegation for computerised sending d) Sending documentation: Quarterly/semi-annually as soon as the purchase invoices are in your possession or annually by the recommended deadline of 31.03 the following year at our office. e) Minimum VAT submission amounts: Annual application: € 50.00 Quarterly/six-monthly application: € 400.00
(a) Reimbursable expenses:
Diesel, repairs, parking, hotel, business-related expenses
Catering costs are not reimbursable
(b) Applicable documents:
All invoices and/or receipts must bear the customer’s full header written by typewriter or computer, not by hand.
V.A.T. RATES 19% – 9 / 5%
a) Reimbursable expenses:
Diesel, Repairs, Transport, Washing, (all these expenses refer to trucks and not auto-mobiles).
(b) Applicable documents:
Recoverable receipts but only if they contain the full header of the purchaser and supplier printed (no stamp – no handwriting).
V.A.T. RATES 20%-8.5%
All EU taxable persons not established in the Member State of reimbursement are entitled to a VAT reimbursement.
Original invoices and receipts with complete details are eligible for reimbursement:
– Complete data of both customer and supplier – Description of the good or service purchased – VAT rate applied – Taxable amount, VAT and total
However, we invite you to check the sections dedicated to each Member State of reimbursement, for specific indications on eligible and non-eligible expenses.
Applications can be filed quarterly, semi-annually or annually if the minimum repayable amounts are reached:
– Annual € 50 (or equivalent in foreign currency) – Quarterly / Semester € 400 (or equivalent in foreign currency)
As for documentation we will require
– Original invoices – Proxy for access to the computerised portal – Power of attorney to represent you at the foreign VAT refund office, if necessary
(a) Reimbursable expenses: Diesel, lubricants, repairs, washes, motorway tolls, petrol, restaurants and hotels, telephone, taxis. b) Applicable documents:
Original INVOICES AND RECEIPTS of motorway tolls recoverable only if they contain the supplier’s VAT number
Originals INVOICES AND RECEIPTS for the purchase of diesel fuel
9. V.A.T. RATES 21% – 10% (from 01.08.2012) N.B.: INVOICES NOT RECORDING SUCH DATA WILL BE REJECTED BY THE SPANISH AUTHORITIES. c) Delegation for computerised sending d) Sending documentation: Quarterly as soon as the purchase invoices are in your possession or annually by the recommended deadline of 31.03 the following year at our office. e) Minimum VAT submission amounts: Annual application: € 50.00 Quarterly application: € 400.00
a) Reimbursable expenses:
Diesel, Repairs, Roadside Assistance, Petrol, Restaurants and Hotels, Telephone, Taxi, Bridge Toll. Vehicle rental: only 50% refundable.
(b) Applicable documents:
Receipts are only refundable if they bear the customer’s full header (not handwritten).
Oresund Bridge recoverable in Sweden
Storebald Bridge recoverable in Denmark
a) Reimbursable expenses:
Diesel, Repairs, Roadside Assistance, Hotels, Washings, Taxis, Fair Expenses,
a single annual application of at least CHF 500 may be submitted (no quarters or semesters)
V.A.T. RATES 7.7% – 3.7%
For information
VAT Reimbursement countries: LU-CH-ES-HU-EL-IT-PT–EL
Excise Duty Reimbursement: IT-ES
Companies based in FR
VAT Reimbursement countries: CY
Excise Duty Reimbursement: FR
Companies based in: SI
VAT Reimbursement countries: DE-SI-BE-DK-SE-NO-FI-IE
Excise Duty Reimbursement: BE
VAT Reimbursement countries: FR-CZ-SK-BG-PL-EE-RO-LT-NL-MT-LV-HR-MC-GB
Excise Duty Reimbursement: SI
Companies based at: SK-RO-NL-HR-PL-BG-ES
VAT Reimbursement countries: AT
Excise Duty Reimbursement: FR
Companies based in DE-EL
The quality of an excellent service
TVA International, since 1982, provides specialized assistance on the necessary procedures to obtain VAT refunds.
Thanks to our continuous and constantly updated relationship with both Italian and foreign Competent Authorities, we professionally handle the bureaucratic processes that allow companies to obtain a refund of the VAT applied to expenses incurred in EU countries and other countries not part of the European Union.
Our client portfolio is significantly diversified and includes companies active in the transport, fashion, furniture, marine, Formula One, and Moto GP sectors. We also support businesses participating in international trade fairs abroad and companies incurring representation expenses. Our staff is always up-to-date with all industry regulations and is available for any information, providing responses in English, German, Spanish, French, and Romanian.
Why choose us
Constant updates
Constantly in contact with the Competent Authorities of each country
In-depth knowledge of regulations
Safe practices
Highly specialized team in VAT and excise recovery
Over 40 years of experience
Managed deadlines
Comprehensive processing, management, and monitoring of procedures
Tax compliance
Continuous assistance
Timely updates
Timeliness in handling procedures
Multilingual
