VAT and excise refunds - with us, it's easier than you think!

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.

VAT refund from 28 countries
Refund of excise duty on fuel from 6 countries
Individual choice of service conditions

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.

Register
Reimbursement of part of the expenditure without unnecessary formalities
Individual offer
We will adjust the terms and conditions and return mode to your needs
Efficient intermediation
We will get your tax and excise refund quickly and with a minimum of involvement on your part
Saving up to 27%
We will help you to recover VAT and excise duty which can in total translate into a refund of approximately 1/4 of the costs incurred on average"
What is a fuel tax
refund service

VAT on petroleum products is a tax that is added to the net price of the fuel tanked.

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.

This service is available to both small and large carriers.

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.

Excise is a restrictive tax of a certain amount contained in the price of 1 litre of fuel in selected countries.

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.
VAT refund from other companies' invoices
Duration of the registration process
1 week
Frequency of applications
1 every quarter/year
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
Minimum monthly refuelling volume
From 100 l
Refund waiting time
About 6 months after application submission
Commission
5% (min. 35 EUR)
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.
VAT refund from other companies' invoices
Duration of the registration process
1 week
Frequency of applications
1 every quarter
Countries which the service is available for
Austria, Belgium, Czech Republic, Germany, Denmark, Estonia, Spain, Finland, France, Italy, Lithuania, Luxembourg, Latvia, Netherlands, Portugal, Sweden, Slovakia, Slovenia
Minimum monthly refuelling volume
From 2,000 l
Refund waiting time
The next month after the end of the accounting month
Commission
8% (min. 35 EUR)
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
Frequency of applications
1 every quarter
Countries which the service is available for
Austria, Belgium, Czech Republic, Germany, Denmark, Estonia, Spain, Finland, France, Italy, Lithuania, Luxembourg, Latvia, Netherlands, Sweden, Slovakia, Slovenia
Minimum monthly refuelling volume
From 2,000 l
Refund waiting time
Immediate payment without VAT
Commission
10%
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
VAT and excise refunds by country

Find out more details on how to recover some of your fuel expenses in EU countries

Select the country where your company is registered:
    Are you an E100 customer?
    Mark the main directions of transport
    • Austria
    • Belgium
    • Bulgaria
    • Great Britain
    • Hungary
    • Denmark
    • Germany
    • Greece
    • Ireland
    • Spain
    • Italy
    • Cyprus
    • Latvia
    • Lithuania
    • Luxembourg
    • Malta
    • The Netherlands
    • Poland
    • Portugal
    • Romania
    • Slovakia
    • Slovenia
    • Finland
    • France
    • Croatia
    • Czech Republic
    • Sweden
    • Estonia
    Indicate the approximate number of liters refueled per month for each country.
    Decide how long you want to wait for the return.

    Details
    Consent to be contacted by Email

    I consent to the processing by E100 International Trade Sp. z o.o. my personal data in the form of an e-mail address for the purpose of sending me marketing information regarding products and services offered by E100 International Trade Sp. z o.o. by means of electronic communication, pursuant to the provisions of art. 10 sec. 1 and 2 of the Act on the provision of electronic services. Detailed rules regarding the processing of personal data and marketing consents are set out in the information clause. Before giving marketing consent, please read its content.

    Close
    Details
    Consent to be contacted by phone

    I consent to the processing of my personal data in the form of the telephone number provided by me by E100 International Trade Sp. z o.o. in order to conduct marketing activities with the use of telecommunications terminal equipment and automatic calling systems within the meaning of the Telecommunications Law. Detailed rules regarding the processing of personal data and marketing consents are set out in the information clause. Before giving marketing consent, please read its content.

    Close
    VAT and excise refunds by country

    Find out more details on how to recover some of your fuel expenses in EU countries

    Austria
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)
    • Power of attorney, authenticated in client's tax authority and/or access on the tax portal.

    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
    Belgium
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)
    • Power of attorney, authenticated in client's tax authority and/or access on the tax portal.

    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
    • Excise duty can only be reimbursed upon registration of client's company in Belgium. The registration process takes about 3-5 months.
    • The company should be registered in the European Union
    • Lorries weighing not less than 7.5 tonnes
    • Refund of excise duty is only possible for diesel fuel, paid with fuel cards
    • No receipts are accepted
    List of necessary documents
    • Scan of licences for international freight transport
    • Scan of company owner's passport
    • Extract from the commercial register
    • Clear scans for all trucks (all pages, even if there is no data on them). If the truck is not the property, a scan of the lease agreement with a payment schedule under the agreement is necessary
    • Truck's mileage with the date of its reading
    • Originals or copies of invoices
    • Forms for registration
    • Power of attorney
    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
    Bulgaria
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)
    • Power of attorney, authenticated in client's tax authority and/or access on the tax portal.

    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
    Great Britain
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)
    • Power of attorney, authenticated in client's tax authority and/or access on the tax portal.

    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
    Hungary
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)

    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
    • Excise duty can only be reimbursed upon registration of client's company in Belgium. The registration process takes about 3-5 months.
    • The company should be registered in the European Union
    • Lorries weighing not less than 7.5 tonnes
    • Refund of excise duty is only possible for diesel fuel, paid with fuel cards
    • No receipts are accepted
    • A mandatory requirement for each lorry refuelling is to indicate the mileage on the invoices in the refuelling specification
    List of necessary documents
    • Scan of licences for international freight transport
    • Scan of company owner's passport
    • Extract from the commercial register
    • Clear scans for all trucks (all pages, even if there is no data on them). If the truck is not the property, a scan of the lease agreement with a payment schedule under the agreement is necessary
    • Originals or copies of invoices
    • Forms for registration
    • Power of attorney
    • AEO certification
    • Company establishment agreement/protocol
    • Fuel card contract
    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
    Denmark
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)
    • Power of attorney, authenticated in client's tax authority and/or access on the tax portal.

    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
    Germany
    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 16%
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)
    • Power of attorney, authenticated in client's tax authority and/or access on the tax portal.

    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
    Greece
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)
    • Power of attorney, authenticated in client's tax authority and/or access on the tax portal.

    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
    Ireland
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)
    • Power of attorney, authenticated in client's tax authority and/or access on the tax portal.

    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
    Spain
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)

    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
    • Refund is possible upon registration of the company and any truck in Spain. Registration with the Spanish authorities takes about 1-1.5 months
    • In Spain, you need to fill up with special 'Gasoleo Profesional' cards which must show truck's numbers; refuelling with TRUCK cards is not accepted
    • The company should be registered in the European Union
    • Lorries weighing not less than 7.5 tonnes
    • Refund of excise duty is only possible for diesel fuel, paid with fuel cards
    • No receipts are accepted
    List of necessary documents
    • Scan of licences for international freight transport
    • Scan of company owner's passport
    • Extract from the commercial register
    • Clear scans for all trucks (all pages, even if there is no data on them). If the truck is not the property, a scan of the lease agreement with a payment schedule under the agreement is necessary
    • Originals or copies of invoices
    • Forms for registration
    • Power of attorney
    • Vehicle mileage must be sent once a year, no later than in January of the following year
    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
    Italy
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)

    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
    • The company should be registered in the European Union
    • Lorries weighing not less than 7.5 tonnes
    • Refund of excise duty is only possible for diesel fuel, paid with fuel cards
    • No receipts are accepted
    List of necessary documents
    • Scan of licences for international freight transport
    • Scan of company owner's passport
    • Extract from the commercial register
    • Clear scans for all trucks (all pages, even if there is no data on them). If the truck is not the property, a scan of the lease agreement with a payment schedule under the agreement is necessary
    • Originals or copies of invoices
    • Power of attorney
    • Vehicle mileage must be sent once a year, no later than in January of the following year
    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
    Cyprus
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)
    • Power of attorney, authenticated in client's tax authority and/or access on the tax portal.

    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
    Latvia
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)
    • Power of attorney, authenticated in client's tax authority and/or access on the tax portal.

    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
    Lithuania
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)
    • Power of attorney, authenticated in client's tax authority and/or access on the tax portal.

    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
    Luxembourg
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)
    • Power of attorney, authenticated in client's tax authority and/or access on the tax portal.

    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
    Malta
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)
    • Power of attorney, authenticated in client's tax authority and/or access on the tax portal.

    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
    The Netherlands
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)
    • Power of attorney, authenticated in client's tax authority and/or access on the tax portal.

    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
    Poland
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)
    • Power of attorney, authenticated in client's tax authority and/or access on the tax portal.

    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
    Portugal
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)
    • Power of attorney, authenticated in client's tax authority and/or access on the tax portal.

    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
    Romania
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)

    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
    Slovakia
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)

    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
    Slovenia
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)

    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
    • The company should be registered in the European Union
    • Lorries weighing not less than 7.5 tonnes
    • Refund of excise duty is only possible for diesel fuel, paid with fuel cards
    • No receipts are accepted
    List of necessary documents
    • Scan of licences for international freight transport
    • Scan of company owner's passport
    • Extract from the commercial register
    • Clear scans for all trucks (all pages, even if there is no data on them). If the truck is not the property, a scan of the lease agreement with a payment schedule under the agreement is necessary
    • Originals or copies of invoices
    • Power of attorney
    • Vehicle mileage must be sent once a year, no later than in January of the following year
    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
    Finland
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)

    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
    France
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)

    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
    • The company should be registered in the European Union
    • Lorries weighing not less than 7.5 tonnes
    • Refund of excise duty is only possible for diesel fuel, paid with fuel cards
    • No receipts are accepted
    List of necessary documents
    • Scan of licences for international freight transport
    • Scan of company owner's passport
    • Extract from the commercial register
    • Clear scans for all trucks (all pages, even if there is no data on them). If the truck is not the property, a scan of the lease agreement with a payment schedule under the agreement is necessary
    • Originals or copies of invoices
    • Power of attorney
    • Data on vehicle mileage should be provided every six months
    • Details on cards allocation to vehicles, certified by the fuel card
    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
    Croatia
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)

    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
    Czech Republic
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)

    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
    Sweden
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)

    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
    Estonia
    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
    • Survey
    • Document confirming customer's tax number (VAT)
    • Scan of the Director's passport
    • Extract from the commercial register
    • Document confirming the type of business (4941 international carriers)

    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
    Register for VATand Excise refund in Hungary
    Savings map

    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
    1,220/0,975
    Belgia
    1,590/0,960
    Bulgaria
    1,150/0,917
    Great Britain
    1,583/1,319
    Hungary
    1,260/0,970
    Denmark
    1,577/1,102
    Germany
    1,323/1,061
    Ireland
    1,500/1,220
    Spain
    1,285/0,872
    Italy
    1,490/1,007
    Latvia
    1,259/1,040
    Lithuania
    1,100/0,909
    Luxembourg
    1,222/1,044
    The Netherlands
    1,409/1,164
    Romania
    1,140/0,918
    Slovakia
    1,250/1,042
    Slovenia
    1,286/0,991
    France
    1,529/1,055
    Czech Republic
    1,270/1,050
    Estonia
    1,370/1,142

    FAQ

    I'm not a VAT payer. Can I still apply for a tax refund?

    Unfortunately, it's not possible. You can only claim a VAT refund if your company is registered as VAT-EU payer.

    The largest branch of my company is located in Poland, but the company is registered in Belarus. Can I get a VAT refund?

    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.

    A petrol station didn't invoice me when I refuelled because the printer was broken. I received an invoice by e-mail at a later date. Can I apply for a refund based on it?

    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."

    More than a year ago I founded a transport company and I didn't know that I could have my taxes for fuel refunded. I've been archiving all the evidence of payment for some time now. What is the chance to get a refund from the beginning of my activities?

    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.

    I don't have the patience to complete evidence of payment and to wait a long time for reimbursement. I heard that it is possible to pay invoices immediately without VAT. Do I have to meet any conditions to take advantage of this possibility?

    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.

    Any questions? Order a consultation with our expert
    Call the following number +48 585 002 202
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