VAT and excise duty refund for each transport company
Recover a major share of the costs of fuel purchased abroad and tolls
VAT refund from 30 countries, excise duty refund from 7 countries
Minimal formalities. Easy online process.
Individual selection of financial terms and conditions
What is the tax refund from E100?
Complete refund process management by a dedicated advisor
Full acceptance of E100 invoices by all European tax authorities
Cost transparency with no hidden commission fees
Online refund tracking in the Client Portal
Calculate your VAT and excise tax refund now 12
I consent to the processing by E100 International Trade Sp. z o. o. based in Warsaw, my personal
data for the purposes of sending commercial information electronically regarding products and
services offered by E100 International Trade Sp. z o. o. , in particular via e-mail address. Consent
may be withdrawn at any time.
I consent to the processing by E100 International Trade Sp. z o. o. based in Warsaw, my personal
data for direct marketing purposes regarding products and services offered by E100 International
Trade Sp. z o. o. using telecommunication devices or automatic calling systems. Consent may be
withdrawn at any time.
The calculations of this VAT calculator include possible VAT refunds from the country where the
service is provided. The calculations are for indicative and illustrative purposes only and cannot
constitute the basis for claims against E100 IT. The VAT calculator's calculations do not include
fees that may be imposed by E100 IT.
The calculations of this EXCISE calculator include a possible refund of EXCISE tax from the country
where the service is provided. The calculations are for indicative and illustrative purposes only
and cannot constitute the basis for claims against E100 IT. The calculations of the EXCISE
calculator do not include fees that may be imposed by E100 IT.
How to refund VAT with E100
How to refund VAT with E100
NET
QUICK
STANDARD
Registration process duration
1 week
1 week
1 week
Refund waiting time
Immediate invoice payment with no VAT included
The month following the completed settlement month
Approx. 2-6 months from the application date
Applying frequency
Once per quarter
Once per quarter
Once per quarter/year
NET
Registration process duration 1 week
Refund waiting time Immediate invoice payment with no VAT included
Applying frequency Once per quarter
QUICK
Registration process duration 1 week
Refund waiting time The month following the completed settlement month
Applying frequency Once per quarter
STANDARD
Registration process duration 1 week
Refund waiting time Approx. 2-6 months from the application date
Applying frequency Once per quarter/year
VAT and excise duty refunds in individual
countries
Select the countries, where you purchase fuel and/or pay for services
VAT
Austria
VAT refund rate
20%
Can a company registered outside the EU apply for a VAT refund from that
country?
Yes, it can apply on the basis of an invoice, but receipts are not
accepted.
Are invoices from other providers accepted for VAT refund?
Yes, invoices from other providers and fuel receipts are accepted, which
(if their amount exceeds EUR 400) must be additionally confirmed by the
provider's seal.
In the case of receipts for road tolls, if their amount exceeds EUR 400,
they must contain the client’s printed or handwritten data.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access to
the tax portal
Refund methods and dates
The standard refund period: between 1 and 3 months from the date
of
application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next quarter.
Net E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if the
VAT amount reaches EUR 400; if not, the amount is transferred to the
semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50. The annual
deadline for applying is 30 September of the following year.
The period for VAT refund by a tax inspection is 1-3 months.
Belgium
VAT refund rate
21%
Can a company registered outside the EU apply for a VAT refund from that
country?
Yes, it can apply on the basis of an invoice, but receipts are not
accepted.
Are invoices from other providers accepted for VAT refund?
Yes, we accept invoices from other providers, but receipts are not
accepted.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access
to the tax portal
Refund methods and dates
The standard refund: varies between 2 and 6 months from the
date of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next
calendar
quarter.
Net E100 invoices are paid without VAT
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if
the VAT amount reaches EUR 400; if not, the amount is transferred to
the semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50. The
annual deadline for applying is 30 September of the following year.
The period for VAT refund by a tax inspection is 2-6 months.
Belgium
Requirements
The company must be registered within the European Union.
Excise duty refunds are only possible for diesel oil paid for with
fuel cards.
Refuelling with a TRUCK fuel card is not accepted.
Fuel cards must be assigned to vehicles.
HDVs must weigh at least 7.5 tonnes.
Receipts are not accepted.
List of required documents
Original copies or photocopies of invoices
Scan of the transport licence
Signed agreement
Letter of attorney
Scanned copy of the company owner's passport or personal ID card
Abbreviated printout from the register, translated into Dutch,
French, or German
Double-sided scan of vehicle registration books
If the vehicles are used under a rental or leasing agreement, copies
of the relevant agreements are required. Upon request by the Customs
Office, a translation of the vehicle leasing agreements may be
necessary.
Completed excise duty table with all required information
Contact details of the client's accountant
Additional fees
-
Application dates
Quarterly, annually
Refund waiting time
9-15 months
Excise duty rates
0,1924 EUR/litre
VAT
Bulgaria
VAT refund rate
20%
Can a company registered outside the EU apply for a VAT refund from that
country?
No, it cannot.
Are invoices from other providers accepted for VAT refund?
Yes, invoices from other providers are accepted. Receipts are accepted
only if they contain the client's printed data and are in Cyrillic.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access to
the tax portal
Refund methods and dates
The standard refund: varies between 2 and 3 months from the date
of
application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next calendar
quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if the
VAT amount reaches EUR 400; if not, the amount is transferred to the
semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50. The annual
deadline for applying is 30 September of the following year.
The period for VAT refund by a tax inspection is 2-3 months.
VAT
Great Britain
VAT refund rate
20%
Can a company registered outside the EU apply for a VAT refund from
that country?
Yes, it can apply on the basis of an invoice,
but receipts are not accepted.
Are invoices from other providers accepted for VAT refund?
Yes, invoices from other providers are accepted. Receipts are accepted
up to GBP 250.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access to
the tax portal
Refund methods and dates
The standard refund: varies between 6 and 8 months from the date
of application to the tax authority.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if the
VAT amount reaches 400 GBP. Otherwise, the amount is transferred to the
semi-annual/annual application.
The minimum annual total VAT in the application is 60 GBP.
The annual deadline for applying for the period from 01.07.2023 to
30.06.2024 is 31.12.2024.
The period for VAT refund by a tax inspection is 6-8 months.
Hungary
VAT refund rate
27%
Can a company registered outside the EU apply for a VAT refund from that
country?
No, it cannot.
Are invoices from other providers accepted for VAT refund?
Yes, invoices from other providers are accepted. Receipts are
accepted if they contain the client's printed data.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access
to the tax portal
Refund methods and dates
The standard refund: varies between 4 and 5 months from the
date of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next
calendar quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if
the VAT amount reaches EUR 400; if not, the amount is transferred to
the semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50. The
annual deadline for applying is 30 September of the following year.
The period for VAT refund by a tax inspection is 4-5 months.
Hungary
Requirements
For category M2 and M3 buses
Receipts are not accepted
HDVs must weigh at least 7.5 tonnes.
The company should be registered within the territory of the
European Union or in EFTA countries.
Excise duty refunds are only possible for diesel oil paid for with
fuel cards.
Refuelling with a TRUCK fuel card is not accepted.
Fuel cards must be assigned to the vehicles.
Each refuelling invoice must include the vehicle mileage.
List of required documents
Signed agreement
Letter of attorney
Original copies or photocopies of invoices
Registration forms
Excerpt from the commercial register
Fuel card agreement
Company deed/protocol
Scan of the licence for international transport of goods
Scan of the company owner's passport or personal ID card
Double-sided scan of vehicle registration books
If the vehicles are used under a rental or leasing agreement, copies
of the applicable agreements are required
Additional fees
Koszt tłumaczenia potwierdzonych dokumentów na język węgierski (z
angielskiego, niemieckiego lub francuskiego), uwierzytelnienie u notariusza,
apostille.
Application dates
Annually
Refund waiting time
6-8 months
Excise duty rates
from 01/01/2024 — 17 HUF/litre
from 01/01/2023 to 31/12/2023 — 3,5 HUF/litre
VAT
Denmark
VAT refund rate
25%
Can a company registered outside the EU apply for a VAT refund from that
country?
No, it cannot
Are invoices from other providers accepted for VAT refund?
Yes, invoices from other providers are accepted. Receipts are accepted
up to DKK 3,000 (Danish kroner).
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access to
the tax portal
Refund methods and dates
The standard refund: varies between 1 and 3 months from the date
of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next calendar
quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if the
VAT amount reaches DKK 3,000. If not, the amount is transferred to the
semi-annual/annual application.
The minimum annual total VAT in the application is DKK 400.
The deadline to apply is 30 September of the following year.
The period for VAT refund by a tax inspection is 1-3 months.
VAT
Germany
VAT refund rate
19%
Can a company registered outside the EU apply for a VAT refund from that
country?
No, it cannot.
Are invoices from other providers accepted for VAT refund?
Yes, invoices from other providers are accepted. Receipts are accepted
up to EUR 250. For amounts above EUR 250, the receipt must be confirmed by the
provider's seal and the signature of the fuel station employee.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access to
the tax portal
Refund methods and dates
The standard refund: varies between 6 and 12 months from the date
of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next calendar
quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if the
VAT amount reaches EUR 400. If not, the amount is transferred to the
semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50.
The deadline to apply is 30 September of the following year.
The period for VAT refund by a tax inspection is 6-12 months.
VAT
Greece
VAT refund rate
24%
Can a company registered outside the EU apply for a VAT refund from that
country?
No, it cannot.
Are invoices from other providers accepted for VAT refund?
Yes, invoices from other providers are accepted. Receipts for road tolls
are not accepted. Fuel receipts are accepted if they include the client's
data.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access to
the tax portal
Refund methods and dates
The standard refund: varies between 4 and 8 months from the date
of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next calendar
quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if the
VAT amount reaches EUR 400. If not, the amount is transferred to the
semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50.
The deadline to apply is 30 September of the following year.
The period for VAT refund by a tax inspection is 4-8 months.
VAT
Ireland
VAT refund rate
23%
Can a company registered outside the EU apply for a VAT refund from that
country?
Yes, it can apply on the basis of an invoice, but receipts are not
accepted.
Are invoices from other providers accepted for VAT refund?
Yes, we accept invoices from other providers, while receipts are
accepted only up to EUR 100.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access to
the tax portal
Refund methods and dates
The standard refund: varies between 2 and 6 months from the date
of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next calendar
quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if the
VAT amount reaches EUR 400. If not, the amount is transferred to the
semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50.
The deadline to apply is 30 September of the following year.
The period for VAT refund by a tax inspection is 2-4 months.
Spain
VAT refund rate
21%
Can a company registered outside the EU apply for a VAT refund from that
country?
No, it cannot.
Are invoices from other providers accepted for VAT refund?
Yes, invoices from other providers are accepted. Receipts are
accepted only if they include the client's data.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access
to the tax portal
Refund methods and dates
The standard refund: varies between 2 and 4 months from the
date of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next
calendar quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if
the VAT amount reaches EUR 400. If not, the amount is transferred to
the semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50.
The deadline to apply is 30 September of the following year.
The period for VAT refund by a tax inspection is 2-4 months.
Spain
Requirements
HDVs must weigh at least 7.5 tonnes.
The company should be registered within the territory of the
European Union.
A refund is only possible upon registration of the company and each
vehicle in Spain.
Refuelling in Spain must be done using special cards – "Gasóleo
Profesional", which must include the HDV numbers.
Refuelling with a TRUCK fuel card is not accepted.
Fuel cards must be assigned to the vehicles.
Excise duty refunds are only possible for diesel oil paid for with
fuel cards.
Receipts are not accepted.
The client is obliged to notify each fuel card issuer that it
requests an excise duty refund and must provide the NIF number.
List of required documents
Signed agreement
Letter of attorney
Registration forms
Excerpt from the commercial register
Scan of the licence for international transport of goods
Scan of the company owner's passport or personal ID card
Double-sided scan of vehicle registration books
If the vehicles are used under a rental or leasing agreement, copies
of the applicable agreements are required.
Vehicle mileages must be submitted by January of the following year
at the latest.
Additional fees
Cost of document translation into Spanish, notarisation, and apostille
(approximately EUR 100–300).
Application dates
Quarterly
Refund waiting time
4-5 months
Excise duty rates
0,049 EUR/litre
Italy
VAT refund rate
22%
Can a company registered outside the EU apply for a VAT refund from that
country?
Yes, it can apply on the basis of an invoice, but receipts are not
accepted.
Are invoices from other providers accepted for VAT refund?
Yes, we accept invoices from other providers, but receipts are not
accepted.
Service registration process, list of required documents
Client survey
Signed agreement
Leer of attorney approved by the client's tax inspection or access
to the tax portal
Refund methods and dates
The standard refund: varies between 3 and 6 months from the
date of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next
calendar quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if
the VAT amount reaches EUR 400. If not, the amount is transferred to
the semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50.
The deadline to apply is 30 September of the following year.
The period for VAT refund by a tax inspection is 3-6 months.
Italy
Requirements
Receipts are not accepted.
HDVs must weigh at least 7.5 tonnes.
The company should be registered within the territory of the
European Union.
Excise duty refunds are only possible for diesel oil paid for with
fuel cards.
Refuelling with a TRUCK fuel card is not accepted.
Fuel cards must be assigned to the vehicles.
List of required documents
Signed agreement
Original copies or photocopies of invoices
Registration forms
Scan of the licence for each vehicle
Excerpt from the commercial register
Double-sided scan of vehicle registration books
Scan of the licence for international transport of goods
Scan of the company owner's passport or personal ID card
If the vehicles are used under a rental or leasing agreement, copies
of the applicable agreements are required
Vehicle mileages must be submitted by January of the following year
at the latest
Additional fees
-
Application dates
Quarterly, annually
Refund waiting time
1-3 years
Excise duty rates
0,21418 EUR/litre
VAT
Latvia
VAT refund rate
21%
Can a company registered outside the EU apply for a VAT refund from that
country?
No, it cannot.
Are invoices from other providers accepted for VAT refund?
Yes, invoices from other providers are accepted. Receipts are accepted
only if they include the client's data.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access to
the tax portal
Refund methods and dates
The standard refund: varies between 3 and 5 months from the date
of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next calendar
quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if the
VAT amount reaches EUR 400. If not, the amount is transferred to the
semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50.
The deadline to apply is 30 September of the following year.
The period for VAT refund by a tax inspection is 3-5 months.
VAT
Lithuania
VAT refund rate
21%
Can a company registered outside the EU apply for a VAT refund from that
country?
No, it cannot.
Are invoices from other providers accepted for VAT refund?
Yes, invoices from other providers are accepted. Receipts are accepted
up to EUR 150 and must include printed client data.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access to
the tax portal
Refund methods and dates
The standard refund: varies between 3 and 8 months from the date
of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next calendar
quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if the
VAT amount reaches EUR 400. If not, the amount is transferred to the
semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50.
The deadline to apply is 30 September of the following year.
The period for VAT refund by a tax inspection is 3-8 months.
VAT
Luxembourg
VAT refund rate
17%
Can a company registered outside the EU apply for a VAT refund from that
country?
Yes, it may apply on the basis of invoices.
Are invoices from other providers accepted for VAT refund?
Yes, invoices from other providers are accepted. Receipts are accepted
up to EUR 100.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access to
the tax portal
Refund methods and dates
The standard refund: varies between 3 and 6 months from the date
of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next calendar
quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if the
VAT amount reaches EUR 400. If not, the amount is transferred to the
semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50.
The deadline to apply is 30 September of the following year.
The period for VAT refund by a tax inspection is 3-6 months.
VAT
Netherlands
VAT refund rate
21%
Can a company registered outside the EU apply for a VAT refund from that
country?
Yes, it can apply on the basis of an invoice, but receipts are not
accepted.
Are invoices from other providers accepted for VAT refund?
Yes, invoices from all providers are accepted, including receipts
bearing the company's seal.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access to
the tax portal
Refund methods and dates
The standard refund: varies between 2 and 6 months from the date
of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next calendar
quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if the
VAT amount reaches EUR 400; if not, the amount is transferred to the
semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50. The annual
deadline for applying is 30 September of the following year.
The period for VAT refund by a tax inspection is 2-6 months.
VAT
Poland
VAT refund rate
23%
Can a company registered outside the EU apply for a VAT refund from that
country?
No, it cannot.
Are invoices from other providers accepted for VAT refund?
Yes, invoices from other providers are accepted. Receipts are accepted
only in the case of highways.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access to
the tax portal
Refund methods and dates
The standard refund: varies between 5 and 6 months from the date
of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next calendar
quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if the
VAT amount reaches EUR 400. If not, the amount is transferred to the
semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50.
The deadline to apply is 30 September of the following year.
The period for VAT refund by a tax inspection is 5-6 months.
VAT
Portugal
VAT refund rate
23%
Can a company registered outside the EU apply for a VAT refund from that
country?
No, it cannot.
Are invoices from other providers accepted for VAT refund?
Yes, we accept invoices from other providers, but receipts are not
accepted.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access to
the tax portal
Refund methods and dates
The standard refund: varies between 2 and 6 months from the date
of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next calendar
quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if the
VAT amount reaches EUR 400; if not, the amount is transferred to the
semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50. The annual
deadline for applying is 30 September of the following year.
The period for VAT refund by a tax inspection is 2-6 months.
VAT
Romania
VAT refund rate
19%
Can a company registered outside the EU apply for a VAT refund from that
country?
No, it cannot.
Are invoices from other providers accepted for VAT refund?
Yes, invoices from other providers are accepted. Receipts are accepted
only if they include printed client data.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access to
the tax portal
Refund methods and dates
The standard refund: varies between 3 and 7 months from the date
of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next calendar
quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if the
VAT amount reaches EUR 400. If not, the amount is transferred to the
semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50.
The deadline to apply is 30 September of the following year.
The period for VAT refund by a tax inspection is 3-7 months.
VAT
Slovakia
VAT refund rate
23%
Can a company registered outside the EU apply for a VAT refund from that
country?
No, it cannot.
Are invoices from other providers accepted for VAT refund?
Yes, invoices from other providers are accepted. Receipts are accepted
only if they bear the provider's seal.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access to
the tax portal
Refund methods and dates
The standard refund: varies between 2 and 5 months from the date
of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next calendar
quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if the
VAT amount reaches EUR 400. If not, the amount is transferred to the
semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50.
The deadline to apply is 30 September of the following year.
The period for VAT refund by a tax inspection is 2-5 months.
Slovenia
VAT refund rate
22%
Can a company registered outside the EU apply for a VAT refund from that
country?
No, it cannot.
Are invoices from other providers accepted for VAT refund?
Yes, invoices from other providers are accepted. Receipts are
accepted only if they include printed client data.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access
to the tax portal
Refund methods and dates
The standard refund: varies between 2 and 4 months from the
date of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next
calendar quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if
the VAT amount reaches EUR 400. If not, the amount is transferred to
the semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50.
The deadline to apply is 30 September of the following year.
The period for VAT refund by a tax inspection is 2-4 months.
Slovenia
Requirements
Receipts are not accepted.
Refuelling with a TRUCK fuel card is not accepted.
Fuel cards must be assigned to the vehicles.
HDVs must weigh at least 7.5 tonnes.
The company should be registered within the territory of the
European Union.
Excise duty refunds are only possible for diesel oil paid for with
fuel cards.
List of required documents
Signed agreement
Letter of attorney
Original copies or photocopies of invoices
Excerpt from the commercial register
Scan of the licence for international transport of goods
Scan of the company owner's passport or personal ID card
Double-sided scan of vehicle registration books
If the vehicles are used under a rental or leasing agreement, copies
of the applicable agreements are required
Vehicle mileages must be submitted by January of the following year
at the latest
Additional fees
-
Application dates
Annual applications must be filed by 30 March of the following year.
Quarterly applications are also possible.
Refund waiting time
3-4 months
Excise duty rates
2024/01/01-2024/01/31: 0,12878 EUR per 1 litre
2024/02/01-2024/02/29: 0,06267 EUR per 1 litre
2024/03/01-2024/03/30: 0,08377 EUR per 1 litre
2024/04/01-2024/06/30: 0,09539 EUR per 1 litre
VAT
Finland
VAT refund rate
25.5%
Can a company registered outside the EU apply for a VAT refund from that
country?
Yes, it can apply on the basis of original copies of invoices.
Are invoices from other providers accepted for VAT refund?
Invoices and receipts from other providers are not accepted.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access to
the tax portal
Refund methods and dates
The standard refund: varies between 1 and 3 months from the date
of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next calendar
quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if the
VAT amount reaches EUR 400. If not, the amount is transferred to the
semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50.
The deadline to apply is 30 September of the following year.
The period for VAT refund by a tax inspection is 1-3 months.
France
VAT refund rate
20%
Can a company registered outside the EU apply for a VAT refund from that
country?
Yes, it can apply based on original copies of invoices.
Are invoices from other providers accepted for VAT refund?
Faktury oraz paragony od innych dostawców są akceptowane.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access
to the tax portal
Refund methods and dates
The standard refund: varies between 1 and 3 months from the
date of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next
calendar quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if
the VAT amount reaches EUR 400. If not, the amount is transferred to
the semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50.
The deadline to apply is 30 September of the following year.
The period for VAT refund by a tax inspection is 1-3 months.
France
Requirements
The company must be registered within the European Union.
Excise duty refunds are only possible for diesel oil paid for with
fuel cards.
Refuelling with a TRUCK fuel card is not accepted.
Fuel cards must be assigned to the vehicles.
HDVs must weigh at least 7.5 tonnes.
Receipts are not accepted.
List of required documents
Signed agreement
Letter of attorney
Original copies or photocopies of invoices
Registration forms
Scan of the transport licence
Scan of the licence for international transport of goods
Scan of the company owner's passport or personal ID card
Excerpt from the commercial register
Double-sided scan of vehicle registration books
If the vehicles are used under a rental or leasing agreement, copies
of the applicable agreements are required.
Additional fees
-
Application dates
Quarterly
Refund waiting time
6-9 months
Excise duty rates
0,1571 EUR/litre (HDVs)
Croatia
VAT refund rate
25%
Can a company registered outside the EU apply for a VAT refund from that
country?
No, it cannot.
Are invoices from other providers accepted for VAT refund?
Invoices from other providers are accepted. Receipts are not
accepted.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access
to the tax portal
Refund methods and dates
The standard refund: varies between 6 and 8 months from the
date of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next
calendar quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if
the VAT amount reaches EUR 400. If not, the amount is transferred to
the semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50.
The deadline to apply is 30 September of the following year.
The period for VAT refund by a tax inspection is 6-8 months.
Croatia
Requirements
HDVs must weigh at least 7.5 tonnes.
Receipts are not accepted.
Refuelling with a TRUCK fuel card is not accepted.
Fuel cards must be assigned to the vehicles.
The company should be registered within the territory of the
European Union.
Excise duty refunds are only possible for diesel oil paid for with
fuel cards.
List of required documents
Survey
Signed agreement
Excerpt from the commercial register
Double-sided scan of vehicle registration books
Scan of the company owner's passport or personal ID card
Document confirming the type of the company’s activity (4941
international carriers)
If the vehicles are used under a rental or leasing agreement, copies
of the applicable agreements are required
Additional fees
-
Application dates
Quarterly, annually
Refund waiting time
6-8 months
Excise duty rates
From 01.08.2024 — 0,0761 EUR/litre
VAT
Czech Republic
VAT refund rate
21%
Can a company registered outside the EU apply for a VAT refund from that
country?
No, it cannot.
Are invoices from other providers accepted for VAT refund?
Invoices from other providers are accepted. Receipts are accepted only
up to CZK 10,000.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access to
the tax portal
Refund methods and dates
The standard refund: varies between 1 and 4 months from the date
of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next calendar
quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if the
VAT amount reaches 10,500 CZK. If not, the amount is transferred to the
semi-annual/annual application.
The minimum annual total VAT in the application is 1,350 CZK.
The annual deadline to apply is 30 September of the following year.
The period for VAT refund by a tax inspection is 1-4 months.
VAT
Sweden
VAT refund rate
25%
Can a company registered outside the EU apply for a VAT refund from that
country?
No, it cannot.
Are invoices from other providers accepted for VAT refund?
Invoices from other providers are accepted. Receipts are accepted only
up to SEK 4,000.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access to
the tax portal
Refund methods and dates
The standard refund: varies between 1 and 3 months from the date
of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next calendar
quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if the
VAT amount reaches EUR 400. If not, the amount is transferred to the
semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50.
The deadline to apply is 30 September of the following year.
The period for VAT refund by a tax inspection is 1-3 months.
VAT
Estonia
VAT refund rate
22%
Can a company registered outside the EU apply for a VAT refund from that
country?
No, it cannot.
Are invoices from other providers accepted for VAT refund?
Invoices from other providers are accepted. Receipts are accepted only
if they have the provider's seal.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access to
the tax portal
Refund methods and dates
The standard refund: varies between 2 and 4 months from the date
of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next calendar
quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if the
VAT amount reaches EUR 400. If not, the amount is transferred to the
semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50.
The deadline to apply is 30 September of the following year.
The period for VAT refund by a tax inspection is 2-4 months.
VAT
Norway
VAT refund rate
25%
Can a company registered outside the EU apply for a VAT refund from that
country?
Yes, it can.
Are invoices from other providers accepted for VAT refund?
Invoices from other providers are accepted. Receipts are accepted only
up to NOK 1,000.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access to
the tax portal
Refund methods and dates
The standard refund: varies between 6 and 9 months from the date
of application to the tax authority.
Quick monthly refund: the refund is made in the next calendar
month.
Quick quarterly refund: the refund is made in the next calendar
quarter.
Net: E100 invoices are paid without VAT.
Application and refund deadlines
Quarterly applications are filed upon completion of the period, if the
VAT amount reaches EUR 400. If not, the amount is transferred to the
semi-annual/annual application.
The minimum annual total VAT in the application is EUR 50.
The deadline to apply is 30 September of the following year.
The period for VAT refund by a tax inspection is 6-9 months.
VAT
Switzerland
VAT refund rate
8.1%
Can a company registered outside the EU apply for a VAT refund from that
country?
No, it cannot.
Are invoices from other providers accepted for VAT refund?
Yes, we accept invoices from other providers.
Service registration process, list of required documents
Client survey
Signed agreement
Letter of attorney approved by the client's tax inspection or access to
the tax portal
Refund methods and dates
Standard refund
Application and refund deadlines
The minimum annual total VAT in the application is 2,000 CHF.
The annual deadline to apply is 30 June of the following year.
VAT and excise duty refunds in individual countries
VAT on petroleum products is a tax added to the net price of fuel, with
rates varying by country. A VAT refund is possible in 30 countries and
requires submitting an application to the tax authorities of the relevant state.
A VAT or excise duty refund on fuel is the amount reimbursed to the
taxpayer by the government. These taxes make up a significant portion of fuel
costs. E100 facilitates VAT refunds on fuel from 30 countries, VAT refunds on road
tolls from 12 countries, and excise duty refunds from 7 EU countries.
What is an excise duty refund service?
Excise duty is a restrictive tax at a specific rate included in the
price of 1 litre of fuel in selected countries. This tax is refundable
after refuelling at a fuel station in one of the following seven EU
countries: Belgium, France, Spain, Italy, Hungary, Croatia, and Slovenia.
Our service is available to companies with their registered office in the
European Union. E100 offers comprehensive support in obtaining an excise duty refund
in all countries that allow such refunds, including company registration with the customs
office where necessary.
A refund is only possible based on invoices issued by E100 and other fuel
card operators.
What is the difference between VAT and excise duty?
VAT (Value Added Tax) is a tax added to the price of goods or services
and is paid by the final consumer. It is calculated as a percentage
of the price of goods or services.
Excise duty, on the other hand, is a tax on specific goods, including fuel.
It is usually imposed as a fixed amount per unit of product, e.g. per
litre of fuel.
What is net Invoicing?
Net invoicing is a method of invoicing where the seller issues an invoice to the
buyer for the net amount rather than the gross amount. The net amount is the sum due after
deducting all rebates and discounts from the gross amount.
I am not a VAT payer. Can I still apply for a tax refund?
Unfortunately, no, this option is not available. VAT is refundable only if your
company is registered for VAT-EU.
A fuel station did not issue an invoice at the time of refuelling due to a printer
failure. I later received the invoice by email. Can I apply for a refund based
on this?
A VAT refund is only possible based on original copies of invoices or receipts.
However, if you refuelled in one of the countries where excise duty is refundable,
send us the invoice, and we will provide you with full support.
Do you want to optimize your business?
+48 585 002 202
Want to reduce your fleet maintenance costs?
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