VAT/excise refund abroad

A Ukrainian carrier, non-EU resident, can reclaim VAT on costs incurred in an EU country: fuel, road charges (some countries), vehicle repair and servicing, tires, parts, trailer rental. Not refundable: VAT on transport services (place of supply = customer's country), fines, meals/lodging in some countries. Key point: receipts/invoices must be issued to the carrier company with full details.

Separately from VAT, some countries refund diesel excise to professional carriers: Italy, France, Belgium, Slovenia, Hungary, Spain. Rates — e.g. Italy ~€0.19/l, France ~€0.05–0.06/l (certain categories). Requirements: professional carrier certificate, card/contract, network fuel stations, quarterly/annual claims. Tax agents handle refunds (10–20% commission).

Claims are filed electronically via the tax portal of the country where costs were incurred (Directive 2008/9/EC for EU companies; for non-residents — the 13th Directive, filed directly in the country of expense). Documents: original/scanned invoices, VAT payer certificate (tax office letter), vehicle registration, haulage contracts. Filing deadline — usually Sept 30 of the following year; processing 4–8 months.

Collect invoices (not receipts) with VAT and company details — receipts without details get rejected. Track fuel cards: UTA/DKV issue consolidated invoices automatically — ideal for refunds. Minimum claim thresholds (~€25–400 depending on country and period). Use an agent for countries with complex portals (Italy, France) — the commission pays for itself in approval rates.