VAT and excise tax refund is a comprehensive service offered by E100 which will allow you to recover a large part of the cost of fuel purchased abroad and tolls for selected roads.
Register for a VAT refund via E100. All you have to do is provide us with the necessary documents, and we'll take care of the formalities on your behalf.
Its height varies from country to country. A VAT refund can be obtained from 28 countries of the European Union and requires applying to tax authorities of the relevant country.
It includes not only assistance in calculating the amount and preparing and submitting documents to the competent office of any EU country, but also the possibility of shortening the standard waiting time for reimbursement in the case of companies that refuel above a certain minimum.
This tax can be refunded if you filled up at stations in 6 EU countries: Belgium, France, Spain, Italy, Hungary and Slovenia. Our service is directed to companies based in the European Union.
The E100 offers comprehensive support in obtaining excise duty refunds in all countries that enable it, including registration of the company at customs where necessary. The refund is only possible on the basis of invoices issued by E100 and other fuel card operators.
|
VAT refund methods with E100
|
STANDARD
The refund is made in the standard mode, i.e. after the funds have been transferred by the tax office of the country in question, hence the waiting time is approx. 6 months from the moment of submitting the application. We recommend using this solution to companies that fill smaller amounts of fuel. The commission is 5% (but not less than EUR 35). Receipts, also issued by other companies, are also honoured.
|
FAST
In this model, a refund can be expected within 1-1.5 months of the invoice date. The offer is addressed to larger carriers who refuel over 2,000 litres per month in a given country. The commission is 8% (but not less than EUR 35) and reimbursement is only possible on the basis of invoices issued by E100.
|
NETTO
Net invoicing means that the invoice can be paid immediately without VAT which means no waiting time for a refund. However, this solution is only available to large companies that refuel more than 2,000 litres of fuel per month at E100 network stations. The commission is 10%.
|
|---|---|---|---|
| VAT refund from other companies' invoices |
|
|
|
| Duration of the registration process | 1 week | 1 week | 1 week |
| Frequency of applications | 1 every quarter/year | 1 every quarter | 1 every quarter |
| Countries which the service is available for | Austria, Belgium, Bulgaria, Czech Republic, Germany, Denmark, Estonia, Spain, Finland, France, Great Britain, Greece, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, the Netherlands, Portugal, Romania, Sweden, Slovakia, Slovenia | Austria, Belgium, Czech Republic, Germany, Denmark, Estonia, Spain, Finland, France, Italy, Lithuania, Luxembourg, Latvia, Netherlands, Portugal, Sweden, Slovakia, Slovenia | Austria, Belgium, Czech Republic, Germany, Denmark, Estonia, Spain, Finland, France, Italy, Lithuania, Luxembourg, Latvia, Netherlands, Sweden, Slovakia, Slovenia |
| Minimum monthly refuelling volume | From 100 l | From 2,000 l | From 2,000 l |
| Refund waiting time | About 6 months after application submission | The next month after the end of the accounting month | Immediate payment without VAT |
| Commission | up to 5% (min. EUR 35) | up to 8% (min. EUR 35) | up to 10% |
| Register | Register | Register |
Find out more details on how to recover some of your fuel expenses in EU countries
Find out more details on how to recover some of your fuel expenses in EU countries
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 20% |
| Can a non-EU resident reimburse VAT from the country? | They can, but only on the basis of original invoices, receipts are not accepted |
| Are receipts/invoices of other fuel cards accepted for return | Invoices for any fuel cards, receipts for up to EUR 400, each receipt should have a supplier (service station) stamp. |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year.
The expected time for the refund from the tax office is about 1.5-4 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 21% |
| Can a non-EU resident reimburse VAT from the country? | They can, but only on the basis of original invoices, receipts are not accepted |
| Are receipts/invoices of other fuel cards accepted for return | Invoices for any fuel cards, receipts for up to EUR 400, each receipt should have a supplier (service station) stamp. |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year. The expected time for the refund from the tax office is about 4-5 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
| Excise duty registration mode | Once all documents have been delivered, you will be registred in the Е100 and the tax agent system within 3-5 days (this does not mean registration in the country of refund) |
| Specific requirements |
|
| List of necessary documents |
|
| Registration price | Free of charge |
| Additional fees, if any | If necessary, translation of documents, authentication with a notary, apostille |
| Frequency of applications | Quarterly, annual applications |
| Refund waiting time | 1-1.5 year |
| Excise duty rates in the country | EUR 0.2476 per litre |
| Standard E100 commission for return services | 10%, minimum commission for application is EUR 80 |
| Possibility of reducing the rate after agreement with the financial department | possible |
| Filling volume at which the customer will reimburse all registration costs and the commission for excise duty refund | 700–1000 l/month |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 20% |
| Can a non-EU resident reimburse VAT from the country? | No, they can't |
| Are receipts/invoices of other fuel cards accepted for return | Any fuel card invoices; receipts are accepted ONLY if all customer and supplier details are printed in Cyrillic |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year.
The expected time for the refund from the tax office is about 6-10 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 20% |
| Can a non-EU resident reimburse VAT from the country? | They can, but only on the basis of original invoices, receipts are not accepted |
| Are receipts/invoices of other fuel cards accepted for return | Invoices for any fuel cards; receipts up to £250, containing supplier details and bearing customer's stamp |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year. The expected time for the refund from the tax office is about 4-5 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 27% |
| Can a non-EU resident reimburse VAT from the country? | No, they can't |
| Are receipts/invoices of other fuel cards accepted for return | Invoices of any fuel cards, customer data should be printed on the receipt |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year. The expected time for the refund from the tax office is about 4-5 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
| Excise duty registration mode | Once all documents have been delivered, you will be registred in the Е100 and the tax agent system within 3-5 days (this does not mean registration in the country of refund) |
| Specific requirements |
|
| List of necessary documents |
|
| Registration price | Free of charge |
| Additional fees, if any | Price of a certified translation of documents into Hungarian (English, German or French), certification with a notary, apostille |
| Frequency of applications | Quarterly applications |
| Refund waiting time | About 1 year |
| Excise duty rates in the country | 01.01.19 - 31.03.19 3,5 HUF per litre 01.10.18 - 31.12.18 7 HUF per litre 01.07.18 - 30.09.18 7 HUF per litre |
| Standard E100 commission for return services | 10%, minimum commission for application is EUR 100 |
| Possibility of reducing the rate after agreement with the financial department | possible |
| Filling volume at which the customer will reimburse all registration costs and the commission for excise duty refund | 3500–5000 l/month |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 25% |
| Can a non-EU resident reimburse VAT from the country? | No, they can't |
| Are receipts/invoices of other fuel cards accepted for return | Invoices of any fuel cards, customer data should be printed on the receipt |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year. The expected time for the refund from the tax office is about 4-5 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 19% |
| Can a non-EU resident reimburse VAT from the country? | No, they can't |
| Are receipts/invoices of other fuel cards accepted for return | Invoices for any fuel cards; receipts for up to EUR 250 bearing customer's stamp; receipts for over EUR 150 bearing customer's stamp and supplier's stamp |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year.
The expected time for the refund from the tax office is about 6-8 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 24% |
| Can a non-EU resident reimburse VAT from the country? | No, they can't |
| Are receipts/invoices of other fuel cards accepted for return | Invoices of any fuel cards, receipts for roads are not accepted, receipts for diesel - all supplier's data should be provided + all customer's data, including car number |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year. The expected time for the refund from the tax office is about 4-5 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Netto - no |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 23% |
| Can a non-EU resident reimburse VAT from the country? | They can, but only on the basis of original invoices, receipts are not accepted |
| Are receipts/invoices of other fuel cards accepted for return | Invoices for any fuel cards; receipts only for bridge fees (must be stamped and signed by the Customer) |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year. The expected time for the refund from the tax office is about 4-5 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 21% |
| Can a non-EU resident reimburse VAT from the country? | No, they can't |
| Are receipts/invoices of other fuel cards accepted for return | Invoices for any fuel cards; receipts for diesel fuel are accepted, but must include all customer and supplier details |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year.
The expected time for the refund from the tax office is about 6-8 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
| Excise duty registration mode | Once all documents have been delivered, you will be registred in the Е100 and the tax agent system within 3-5 days (this does not mean registration in the country of refund) |
| Specific requirements |
|
| List of necessary documents |
|
| Registration price | ~EUR 300 (incl. translations) |
| Additional fees, if any | Price of certified translation of documents into Spanish, certification with a notary, apostille ~EUR 50-70 |
| Frequency of applications | Quarterly applications |
| Refund waiting time | 6-10 months |
| Excise duty rates in the country | EUR 0.049 per litre |
| Standard E100 commission for return services | 10%, minimum commission for application is EUR 100 |
| Possibility of reducing the rate after agreement with the financial department | possible |
| Filling volume at which the customer will reimburse all registration costs and the commission for excise duty refund | 2500–4000 l/month |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 22% |
| Can a non-EU resident reimburse VAT from the country? | They can, but only on the basis of original invoices, receipts are not accepted |
| Are receipts/invoices of other fuel cards accepted for return | Invoices for any fuel cards: receipts for roads are not accepted, receipts for diesel must include all supplier's and customer's details and they must be titled: „Fattura” or „Ricevuta fiscale” |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | The expected time for the refund from the tax office is about 4-5 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
| Excise duty registration mode | Once all documents have been delivered, you will be registred in the Е100 and the tax agent system within 3-5 days (this does not mean registration in the country of refund) |
| Specific requirements |
|
| List of necessary documents |
|
| Registration price | - |
| Additional fees, if any | Translation of documents, if necessary |
| Frequency of applications | Quarterly applications shall be submitted during the month following the end of the quarter |
| Refund waiting time | 2-3 year |
| Excise duty rates in the country | 0.2166 EUR per litre |
| Standard E100 commission for return services | 10%, minimum commission for application is EUR 80 |
| Possibility of reducing the rate after agreement with the financial department | possible |
| Filling volume at which the customer will reimburse all registration costs and the commission for excise duty refund | 700l/month |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 19% |
| Can a non-EU resident reimburse VAT from the country? | No, they can't |
| Are receipts/invoices of other fuel cards accepted for return | Invoices for any fuel cards |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year. The expected time for the refund from the tax office is about 4-5 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Netto NO |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 21% |
| Can a non-EU resident reimburse VAT from the country? | No, they can't |
| Are receipts/invoices of other fuel cards accepted for return | Invoices for any fuel cards; receipts with all customer data on them |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year. The expected time for the refund from the tax office is about 4-5 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 21% |
| Can a non-EU resident reimburse VAT from the country? | No, they can't |
| Are receipts/invoices of other fuel cards accepted for return | Invoices for any fuel cards; receipts with all customer data on them |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year. The expected time for the refund from the tax office is about 4-5 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 17% |
| Can a non-EU resident reimburse VAT from the country? | They can, but only on the basis of original invoices, receipts are not accepted |
| Are receipts/invoices of other fuel cards accepted for return | Invoices for any fuel cards; receipts for up to EUR 100 with supplier details and customer stamp |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year.
The expected time for the refund from the tax office is about 4-6 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 18% |
| Can a non-EU resident reimburse VAT from the country? | No, they can't |
| Are receipts/invoices of other fuel cards accepted for return | Invoices for any fuel cards |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | The expected time for the refund from the tax office is about 4-6 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Netto NO |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 21% |
| Can a non-EU resident reimburse VAT from the country? | They can, but only on the basis of original invoices, receipts are not accepted |
| Are receipts/invoices of other fuel cards accepted for return | Invoices for any fuel cards, receipts bearing Customer’s stamp |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year. The expected time for the refund from the tax office is about 4-5 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 23% |
| Can a non-EU resident reimburse VAT from the country? | No, they can't |
| Are receipts/invoices of other fuel cards accepted for return | Invoices for any fuel cards; receipts are accepted only for A2 motorway; receipts for diesel oil are not accepted |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year.
The expected time for the refund from the tax office is about 8-10 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 23% |
| Can a non-EU resident reimburse VAT from the country? | No, they can't |
| Are receipts/invoices of other fuel cards accepted for return | They can, but only on the basis of original invoices, receipts are not accepted |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year. The expected time for the refund from the tax office is about 4-5 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Netto NO |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 19% |
| Can a non-EU resident reimburse VAT from the country? | No, they can't |
| Are receipts/invoices of other fuel cards accepted for return | Invoices for any fuel cards; receipts containing all supplier and customer data and their stamps |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year. The expected time for the refund from the tax office is about 4-5 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 20% |
| Can a non-EU resident reimburse VAT from the country? | No, they can't |
| Are receipts/invoices of other fuel cards accepted for return | Invoices for any fuel cards, receipts for diesel fuel with customer and supplier stamps, only original VAT invoices are accepted for the road |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year. The expected time for the refund from the tax office is about 4-5 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 22% |
| Can a non-EU resident reimburse VAT from the country? | No, they can't |
| Are receipts/invoices of other fuel cards accepted for return | Invoices for any fuel cards; receipts with all supplier and customer details and their stamps |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year. The expected time for the refund from the tax office is about 4-5 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
| Excise duty registration mode | Once all documents have been delivered, you will be registred in the Е100 and the tax agent system within 3-5 days (this does not mean registration in the country of refund) |
| Specific requirements |
|
| List of necessary documents |
|
| Registration price | - |
| Additional fees, if any | - |
| Frequency of applications | Quarterly applications Annual applications are possible. The deadline for submitting an application for a given year is 30 March of the following year. |
| Refund waiting time | About 9-12 months |
| Excise duty rates in the country | ~0.07 EUR per litre |
| Standard E100 commission for return services | 10%, minimum commission for application is EUR 80 |
| Possibility of reducing the rate after agreement with the financial department | possible |
| Filling volume at which the customer will reimburse all registration costs and the commission for excise duty refund | 1000–2000 l/month |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 24% |
| Can a non-EU resident reimburse VAT from the country? | They can, but only on the basis of original invoices, receipts are not accepted |
| Are receipts/invoices of other fuel cards accepted for return | Invoices for any fuel cards; receipts with all supplier and customer details and their stamps |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year. The expected time for the refund from the tax office is about 4-5 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 20% |
| Can a non-EU resident reimburse VAT from the country? | They can, but only on the basis of original invoices, receipts are not accepted |
| Are receipts/invoices of other fuel cards accepted for return | Invoices for any fuel cards; receipts with all supplier and customer details and their stamps |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year. The expected time for the refund from the tax office is about 4-5 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
| Excise duty registration mode | Once all documents have been delivered, you will be registred in the Е100 and the tax agent system within 3-5 days (this does not mean registration in the country of refund) |
| Specific requirements |
|
| List of necessary documents |
|
| Registration price | - |
| Additional fees, if any | - |
| Frequency of applications | Biannual applications |
| Refund waiting time | About 3-6 months |
| Excise duty rates in the country | First semester of 2019: € 0.1771 per litre (lorries)
The first semester of 2019: € 0.2171 per litre (buses) The second semester of 2018: € 0.1775 per litre (lorries) The second semester of 2018: € 0.2175 per litre (buses |
| Standard E100 commission for return services | 10%, minimum commission for application is EUR 80 |
| Possibility of reducing the rate after agreement with the financial department | possible |
| Filling volume at which the customer will reimburse all registration costs and the commission for excise duty refund | PL: 700–1000 l/month |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 25% |
| Can a non-EU resident reimburse VAT from the country? | No, they can't |
| Are receipts/invoices of other fuel cards accepted for return | Invoices for any fuel cards, receipts bearing Customer’s and supplier’s stamp |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year. The expected time for the refund from the tax office is about 4-5 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 21% |
| Can a non-EU resident reimburse VAT from the country? | No, they can't |
| Are receipts/invoices of other fuel cards accepted for return | Invoices for any fuel cards, receipts are accepted only for the amount up to CZK 10,000, all supplier's details + customer's stamp should be provided |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year. The expected time for the refund from the tax office is about 4-5 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 25% |
| Can a non-EU resident reimburse VAT from the country? | They can, but only on the basis of original invoices, receipts are not accepted |
| Are receipts/invoices of other fuel cards accepted for return | Invoices for any fuel cards; receipts with all supplier and customer data and customer’s stamps |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year. The expected time for the refund from the tax office is about 4-5 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
| There is no need to waste time on a complicated tax refund procedure - our specialists take care of the whole process | |
| Standard domestic VAT refund rate | 20% |
| Can a non-EU resident reimburse VAT from the country? | No, they can't |
| Are receipts/invoices of other fuel cards accepted for return | Invoices for any fuel cards, receipts bearing Customer’s and supplier’s stamp |
| Service registration process, list of necessary documents, registration deadlines |
Once all documents have been provided, you will be registered within 3-5 days with E100 and the tax agent system. |
| Types of return indicating refuelling volume for each | Net invoicing - refuelling ≥ 2000 l/mc in the country in the last three months, Quick return (pre-financing) - refuelling ≥ 2000 l/m-c Normal return (quarterly applications) - refuelling ≥1000 l/m-c Normal return (annual applications) - refuelling ≤1000 l/m-c |
| Deadlines for applications and reimbursement | Quarterly applications are submitted at the end of each quarter, if the VAT amount for the country has reached EUR 400, if not - the amount is transferred to the annual application. Minimum amount of VAT for annual application - EUR 50. The deadline for submitting the annual application is 30 September of the following year. The expected time for the refund from the tax office is about 4-5 months. |
| The peculiarities of net returns: which customers are entitled to exemptions | Only EU resident customers can benefit from net invoicing |
The map that we have prepared for you will show you how much you can save by using the discounts and the VAT and excise refund service offered by E100 (compared to the lowest price of the pole in the country).
Austria
Belgia
Bulgaria
Great Britain 
Hungary
Denmark
Germany 
Ireland 
Spain
Italy
Latvia 
Lithuania
Luxembourg
The Netherlands
Romania
Slovakia 
Slovenia 
France
Czech RepublicEstoniaUnfortunately, it's not possible. You can only claim a VAT refund if your company is registered as VAT-EU payer.
It is possible, however, for companies based in Russia or Belarus the offer is narrower and covers 11 European countries. It is worth remembering that this is a general restriction and not a formal condition posed by E100. However, if you refuel in Austria, Belgium, Denmark, Finland, France, Italy, the Netherlands, Ireland, Luxembourg, Sweden or the United Kingdom, we will be happy to help you recover your tax.
VAT refund is possible only on the basis of original invoices or receipts. However, if you have refuelled in one of the countries where excise duty can be recovered, please contact us with this invoice and we will provide you with efficient support."
The good news is that it's not too late to recover much of the cost. If your drivers have refuelled in France, for example, you can apply for a refund of excise duty up to 2 years back. However, you can get a VAT refund for refuelling up to one year earlier. Please note that the deadlines set for the submission of annual applications are not exceeded.
Indeed, we offer a net invoicing service, but this is only available for larger transport companies that refuel min. 2,000 litres of fuel per month in a given country. An additional requirement is that VAT must be accounted for in advance, in the fast-track mode offered by the E100 for a minimum of 2 months. We encourage you to use our service because it guarantees significant savings in fuel expenditure.
