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 30 countries

Refund of excise duty on fuel from 7 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.

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 30 countries 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 after using stations in 7 EU countries: Spain, Belgium, France, Italy, Hungary, Croatia 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. 2-4 months from the moment of submitting the application. We recommend using this solution to companies that fill smaller amounts of fuel. The commission is up 5% (but not less than EUR 50). Receipts, also invoices 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/half year

Countries which the service is available for

Austria, Belgium, Bulgaria, United Kingdom, Hungary, Denmark, Germany, Greece, Ireland, Croatia, Spain, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Finland, France, Sweden, Czech Republic, Estonia, Norway

Refund waiting time

About 2-4 months after application submission

Commission

5% (min. 50 EUR)

FAST

In this model, a refund can be expected within 1-1.5 months of the invoice date. The commission is up 8% (but not less than EUR 50) 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 year

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, Poland

Refund waiting time

The next month after the end of the accounting month

Commission

8% (min. 50 EUR)

NETTO

Net invoicing means that the invoice can be paid immediately without VAT which means no waiting time for a refund. The commission is up 8 %.

VAT refund from other companies' invoices

Duration of the registration process

1 week

Frequency of applications

1 year

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, Poland

Refund waiting time

Immediate payment without VAT

Commission

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. 2-4 months from the moment of submitting the application. We recommend using this solution to companies that fill smaller amounts of fuel. The commission is up 5% (but not less than EUR 50). Receipts, also invoices 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 commission is up 8% (but not less than EUR 50) 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. The commission is up 8 %.
VAT refund from other companies' invoices
Duration of the registration process	1 week	1 week	1 week
Frequency of applications	1 every quarter/half year	1 year	1 year
Countries which the service is available for	Austria, Belgium, Bulgaria, United Kingdom, Hungary, Denmark, Germany, Greece, Ireland, Croatia, Spain, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Finland, France, Sweden, Czech Republic, Estonia, Norway	Austria, Belgium, Czech Republic, Germany, Denmark, Estonia, Spain, Finland, France, Italy, Lithuania, Luxembourg, Latvia, Netherlands, Sweden,Slovakia, Slovenia, Poland	Austria, Belgium, Czech Republic, Germany, Denmark, Estonia, Spain, Finland, France, Italy, Lithuania, Luxembourg, Latvia, Netherlands, Sweden,Slovakia, Slovenia, Poland
Refund waiting time	About 2-4 months after application submission	The next month after the end of the accounting month	Immediate payment without VAT
Commission	up to 5% (min. EUR 50)	up to 8% (min. EUR 50)	up to 8%
	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?

Yes

Enter the customer code

Austria
Belgium
Bulgaria
Great Britain
Hungary
Denmark
Germany
Greece
Ireland
Spain
Italy
Latvia
Lithuania
Luxembourg
The Netherlands
Poland
Portugal
Romania
Slovakia
Slovenia
Finland
France
Croatia
Czech Republic
Sweden
Estonia
Norway
Switzerland

Indicate the approximate number of liters refueled per month for each country.

Decide how long you want to wait for the return.

1-3 months

3-6 months

6-12 months

I want a refund right away

Tax id. no. (NIP)

Phone

E-mail

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 3,5 HUF per litre 01.07.18 - 30.09.18 3,5 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	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	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	16%
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

Savings map

Austria

20%

Belgium

21%

Bulgaria

20%

Croatia

25%

Czechy

21%

Cyprus

19%

Denmark

25%

Estonia

20%

Finland

24%

France

20%

Greece

24%

Spain

21%

Netherlands

21%

Ireland

23%

Lithuania

21%

Luxembourg

16%

Latvia

21%

Malta

18%

Germany

19%

Norway

25%

Portugal

23%

Poland

23%

Romania

20%

Switzerland

7.7%

Sweden

25%

Slovakia

20%

Slovenia

22%

Great Britain

20%

Hungary

27%

Italy

22%

What is a fuel tax refund service?

VAT for petroleum products is a tax added to a net price of refilled fuel. Its rate differs between the individual countries. VAT is refundable from 30 countries and requires filing an application for a refund of value added tax to the tax authorities of a competent state. VAT or excise tax refund is the amount of money received back by a taxpayer from the government. These taxes form a significant part of a total amount paid for fuel. E100 enables the refund of fuel VAT from 30 countries, road toll VAT from 12 countries and excise tax from 7 EU countries.

What is excise tax?

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

This tax is refundable after refuelling at the fuel station located in one of the 7 EU countries: Belgium, France, Spain, Italy, Hungary, Croatia and Slovenia. Our service is addressed to the companies having their registered seat within the European Union.

E100 offers comprehensive support in obtaining the refund of excise tax in all countries, which enable such option, including registration of a company in a customs office, where necessary. The refund is obtainable only and exclusively on the basis of invoices issued by E100 and other fuel card operators.

What is the difference between VAT and excise tax?

VAT is a tax applicable to the value added to the price of goods or services and paid by the end consumer. VAT is a percentage value of the price of goods or services. Excise tax is a tax applicable to specific goods, including fuel. Excise tax is usually levied as a fixed amount on a product unit, for example a litre of fuel.

What is net Invoicing?

Net invoicing is a method of invoicing, under which the seller issues an invoice to a purchaser for a net price rather than a gross price. The net price is the amount due after deducting all discounts and reliefs from the gross amount.

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

Unfortunately, there is no such option. VAT return is obtainable only when your company is registered as the EU VAT payer.

A fuel station failed to issue the invoice after refuelling, since the printer was broken. I received the invoice by e-mail at a later date. Can I apply for a refund on this basis?

VAT is refundable only on the basis of the original copies of the invoices or bills. However, if you refuelled in one of the countries, in which excise tax is refundable, please contact us and send the invoice and we will provide you with any and all support possible.

Tax id. no. (NIP)

Phone

E-mail

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

This service is available to both small and large carriers.

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

Savings map

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