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VAT and excise duty refund for each transport company

Recover a major share of the costs of fuel purchased abroad and tolls

VAT refund from 30 countries, excise duty refund from 7 countries
Minimal formalities. Easy online process.
Individual selection of financial terms and conditions

What is the tax refund from E100?

Complete refund process management by a dedicated advisor
Full acceptance of E100 invoices by all European tax authorities
Cost transparency with no hidden commission fees
Online refund tracking in the Client Portal

Calculate your VAT and excise tax refund now 1 2

EUR
EUR
VAT refund for toll fees is not available in the selected country.
VAT refund for fuel
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VAT refund for roads
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  1. I consent to the processing by E100 International Trade Sp. z o. o. based in Warsaw, my personal data for the purposes of sending commercial information electronically regarding products and services offered by E100 International Trade Sp. z o. o. , in particular via e-mail address. Consent may be withdrawn at any time.
  2. I consent to the processing by E100 International Trade Sp. z o. o. based in Warsaw, my personal data for direct marketing purposes regarding products and services offered by E100 International Trade Sp. z o. o. using telecommunication devices or automatic calling systems. Consent may be withdrawn at any time.
  3. The calculations of this VAT calculator include possible VAT refunds from the country where the service is provided. The calculations are for indicative and illustrative purposes only and cannot constitute the basis for claims against E100 IT. The VAT calculator's calculations do not include fees that may be imposed by E100 IT.
  4. The calculations of this EXCISE calculator include a possible refund of EXCISE tax from the country where the service is provided. The calculations are for indicative and illustrative purposes only and cannot constitute the basis for claims against E100 IT. The calculations of the EXCISE calculator do not include fees that may be imposed by E100 IT.

How to refund VAT with E100

How to refund VAT with E100
NET
QUICK
STANDARD
Registration process duration
1 week
1 week
1 week
Refund waiting time
Immediate invoice payment with no VAT included
The month following the completed settlement month
Approx. 2-6 months from the application date
Applying frequency
Once per quarter
Once per quarter
Once per quarter/year
NET

Registration process duration
1 week

Refund waiting time
Immediate invoice payment with no VAT included

Applying frequency
Once per quarter

QUICK

Registration process duration
1 week

Refund waiting time
The month following the completed settlement month

Applying frequency
Once per quarter

STANDARD

Registration process duration
1 week

Refund waiting time
Approx. 2-6 months from the application date

Applying frequency
Once per quarter/year

VAT and excise duty refunds in individual countries

Select the countries, where you purchase fuel and/or pay for services

VAT

Austria

VAT refund rate 20%
Can a company registered outside the EU apply for a VAT refund from that country? Yes, it can apply on the basis of an invoice, but receipts are not accepted.
Are invoices from other providers accepted for VAT refund?
  • Yes, invoices from other providers and fuel receipts are accepted, which (if their amount exceeds EUR 400) must be additionally confirmed by the provider's seal.
  • In the case of receipts for road tolls, if their amount exceeds EUR 400, they must contain the client’s printed or handwritten data.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund period: between 1 and 3 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next quarter.
  • Net E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400; if not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50. The annual deadline for applying is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 1-3 months.

Belgium

VAT refund rate 21%
Can a company registered outside the EU apply for a VAT refund from that country? Yes, it can apply on the basis of an invoice, but receipts are not accepted.
Are invoices from other providers accepted for VAT refund? Yes, we accept invoices from other providers, but receipts are not accepted.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 2 and 6 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net E100 invoices are paid without VAT
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400; if not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50. The annual deadline for applying is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 2-6 months.

Belgium

Requirements
  • The company must be registered within the European Union.
  • Excise duty refunds are only possible for diesel oil paid for with fuel cards.
  • Refuelling with a TRUCK fuel card is not accepted.
  • Fuel cards must be assigned to vehicles.
  • HDVs must weigh at least 7.5 tonnes.
  • Receipts are not accepted.
List of required documents
  • Original copies or photocopies of invoices
  • Scan of the transport licence
  • Signed agreement
  • Letter of attorney
  • Scanned copy of the company owner's passport or personal ID card
  • Abbreviated printout from the register, translated into Dutch, French, or German
  • Double-sided scan of vehicle registration books
  • If the vehicles are used under a rental or leasing agreement, copies of the relevant agreements are required. Upon request by the Customs Office, a translation of the vehicle leasing agreements may be necessary.
  • Completed excise duty table with all required information
  • Contact details of the client's accountant
Additional fees -
Application dates Quarterly, annually
Refund waiting time 9-15 months
Excise duty rates 0,1924 EUR/litre
VAT

Bulgaria

VAT refund rate 20%
Can a company registered outside the EU apply for a VAT refund from that country? No, it cannot.
Are invoices from other providers accepted for VAT refund? Yes, invoices from other providers are accepted. Receipts are accepted only if they contain the client's printed data and are in Cyrillic.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 2 and 3 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400; if not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50. The annual deadline for applying is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 2-3 months.
VAT

Great Britain

VAT refund rate 20%
Can a company registered outside the EU apply for a VAT refund from that country? Yes, it can apply on the basis of an invoice, but receipts are not accepted.
Are invoices from other providers accepted for VAT refund? Yes, invoices from other providers are accepted. Receipts are accepted up to GBP 250.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 6 and 8 months from the date of application to the tax authority.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches 400 GBP. Otherwise, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is 60 GBP.
  • The annual deadline for applying for the period from 01.07.2023 to 30.06.2024 is 31.12.2024.
  • The period for VAT refund by a tax inspection is 6-8 months.

Hungary

VAT refund rate 27%
Can a company registered outside the EU apply for a VAT refund from that country? No, it cannot.
Are invoices from other providers accepted for VAT refund? Yes, invoices from other providers are accepted. Receipts are accepted if they contain the client's printed data.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 4 and 5 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400; if not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50. The annual deadline for applying is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 4-5 months.

Hungary

Requirements
  • For category M2 and M3 buses
  • Receipts are not accepted
  • HDVs must weigh at least 7.5 tonnes.
  • The company should be registered within the territory of the European Union or in EFTA countries.
  • Excise duty refunds are only possible for diesel oil paid for with fuel cards.
  • Refuelling with a TRUCK fuel card is not accepted.
  • Fuel cards must be assigned to the vehicles.
  • Each refuelling invoice must include the vehicle mileage.
List of required documents
  • Signed agreement
  • Letter of attorney
  • Original copies or photocopies of invoices
  • Registration forms
  • Excerpt from the commercial register
  • Fuel card agreement
  • Company deed/protocol
  • Scan of the licence for international transport of goods
  • Scan of the company owner's passport or personal ID card
  • Double-sided scan of vehicle registration books
  • If the vehicles are used under a rental or leasing agreement, copies of the applicable agreements are required
Additional fees Koszt tłumaczenia potwierdzonych dokumentów na język węgierski (z angielskiego, niemieckiego lub francuskiego), uwierzytelnienie u notariusza, apostille.
Application dates Annually
Refund waiting time 6-8 months
Excise duty rates from 01/01/2024 — 17 HUF/litre
from 01/01/2023 to 31/12/2023 — 3,5 HUF/litre
VAT

Denmark

VAT refund rate 25%
Can a company registered outside the EU apply for a VAT refund from that country? No, it cannot
Are invoices from other providers accepted for VAT refund? Yes, invoices from other providers are accepted. Receipts are accepted up to DKK 3,000 (Danish kroner).
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 1 and 3 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches DKK 3,000. If not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is DKK 400.
  • The deadline to apply is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 1-3 months.
VAT

Germany

VAT refund rate 19%
Can a company registered outside the EU apply for a VAT refund from that country? No, it cannot.
Are invoices from other providers accepted for VAT refund? Yes, invoices from other providers are accepted. Receipts are accepted up to EUR 250. For amounts above EUR 250, the receipt must be confirmed by the provider's seal and the signature of the fuel station employee.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 6 and 12 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400. If not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50.
  • The deadline to apply is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 6-12 months.
VAT

Greece

VAT refund rate 24%
Can a company registered outside the EU apply for a VAT refund from that country? No, it cannot.
Are invoices from other providers accepted for VAT refund? Yes, invoices from other providers are accepted. Receipts for road tolls are not accepted. Fuel receipts are accepted if they include the client's data.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 4 and 8 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400. If not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50.
  • The deadline to apply is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 4-8 months.
VAT

Ireland

VAT refund rate 23%
Can a company registered outside the EU apply for a VAT refund from that country? Yes, it can apply on the basis of an invoice, but receipts are not accepted.
Are invoices from other providers accepted for VAT refund? Yes, we accept invoices from other providers, while receipts are accepted only up to EUR 100.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 2 and 6 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400. If not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50.
  • The deadline to apply is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 2-4 months.

Spain

VAT refund rate 21%
Can a company registered outside the EU apply for a VAT refund from that country? No, it cannot.
Are invoices from other providers accepted for VAT refund? Yes, invoices from other providers are accepted. Receipts are accepted only if they include the client's data.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 2 and 4 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400. If not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50.
  • The deadline to apply is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 2-4 months.

Spain

Requirements
  • HDVs must weigh at least 7.5 tonnes.
  • The company should be registered within the territory of the European Union.
  • A refund is only possible upon registration of the company and each vehicle in Spain.
  • Refuelling in Spain must be done using special cards – "Gasóleo Profesional", which must include the HDV numbers.
  • Refuelling with a TRUCK fuel card is not accepted.
  • Fuel cards must be assigned to the vehicles.
  • Excise duty refunds are only possible for diesel oil paid for with fuel cards.
  • Receipts are not accepted.
  • The client is obliged to notify each fuel card issuer that it requests an excise duty refund and must provide the NIF number.
List of required documents
  • Signed agreement
  • Letter of attorney
  • Registration forms
  • Excerpt from the commercial register
  • Scan of the licence for international transport of goods
  • Scan of the company owner's passport or personal ID card
  • Double-sided scan of vehicle registration books
  • If the vehicles are used under a rental or leasing agreement, copies of the applicable agreements are required.
  • Vehicle mileages must be submitted by January of the following year at the latest.
Additional fees Cost of document translation into Spanish, notarisation, and apostille (approximately EUR 100–300).
Application dates Quarterly
Refund waiting time 4-5 months
Excise duty rates 0,049 EUR/litre

Italy

VAT refund rate 22%
Can a company registered outside the EU apply for a VAT refund from that country? Yes, it can apply on the basis of an invoice, but receipts are not accepted.
Are invoices from other providers accepted for VAT refund? Yes, we accept invoices from other providers, but receipts are not accepted.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Leer of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 3 and 6 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400. If not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50.
  • The deadline to apply is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 3-6 months.

Italy

Requirements
  • Receipts are not accepted.
  • HDVs must weigh at least 7.5 tonnes.
  • The company should be registered within the territory of the European Union.
  • Excise duty refunds are only possible for diesel oil paid for with fuel cards.
  • Refuelling with a TRUCK fuel card is not accepted.
  • Fuel cards must be assigned to the vehicles.
List of required documents
  • Signed agreement
  • Original copies or photocopies of invoices
  • Registration forms
  • Scan of the licence for each vehicle
  • Excerpt from the commercial register
  • Double-sided scan of vehicle registration books
  • Scan of the licence for international transport of goods
  • Scan of the company owner's passport or personal ID card
  • If the vehicles are used under a rental or leasing agreement, copies of the applicable agreements are required
  • Vehicle mileages must be submitted by January of the following year at the latest
Additional fees -
Application dates Quarterly, annually
Refund waiting time 1-3 years
Excise duty rates 0,21418 EUR/litre
VAT

Latvia

VAT refund rate 21%
Can a company registered outside the EU apply for a VAT refund from that country? No, it cannot.
Are invoices from other providers accepted for VAT refund? Yes, invoices from other providers are accepted. Receipts are accepted only if they include the client's data.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 3 and 5 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400. If not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50.
  • The deadline to apply is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 3-5 months.
VAT

Lithuania

VAT refund rate 21%
Can a company registered outside the EU apply for a VAT refund from that country? No, it cannot.
Are invoices from other providers accepted for VAT refund? Yes, invoices from other providers are accepted. Receipts are accepted up to EUR 150 and must include printed client data.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 3 and 8 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400. If not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50.
  • The deadline to apply is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 3-8 months.
VAT

Luxembourg

VAT refund rate 17%
Can a company registered outside the EU apply for a VAT refund from that country? Yes, it may apply on the basis of invoices.
Are invoices from other providers accepted for VAT refund? Yes, invoices from other providers are accepted. Receipts are accepted up to EUR 100.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 3 and 6 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400. If not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50.
  • The deadline to apply is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 3-6 months.
VAT

Netherlands

VAT refund rate 21%
Can a company registered outside the EU apply for a VAT refund from that country? Yes, it can apply on the basis of an invoice, but receipts are not accepted.
Are invoices from other providers accepted for VAT refund? Yes, invoices from all providers are accepted, including receipts bearing the company's seal.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 2 and 6 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400; if not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50. The annual deadline for applying is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 2-6 months.
VAT

Poland

VAT refund rate 23%
Can a company registered outside the EU apply for a VAT refund from that country? No, it cannot.
Are invoices from other providers accepted for VAT refund? Yes, invoices from other providers are accepted. Receipts are accepted only in the case of highways.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 5 and 6 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400. If not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50.
  • The deadline to apply is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 5-6 months.
VAT

Portugal

VAT refund rate 23%
Can a company registered outside the EU apply for a VAT refund from that country? No, it cannot.
Are invoices from other providers accepted for VAT refund? Yes, we accept invoices from other providers, but receipts are not accepted.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 2 and 6 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400; if not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50. The annual deadline for applying is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 2-6 months.
VAT

Romania

VAT refund rate 19%
Can a company registered outside the EU apply for a VAT refund from that country? No, it cannot.
Are invoices from other providers accepted for VAT refund? Yes, invoices from other providers are accepted. Receipts are accepted only if they include printed client data.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 3 and 7 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400. If not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50.
  • The deadline to apply is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 3-7 months.
VAT

Slovakia

VAT refund rate 23%
Can a company registered outside the EU apply for a VAT refund from that country? No, it cannot.
Are invoices from other providers accepted for VAT refund? Yes, invoices from other providers are accepted. Receipts are accepted only if they bear the provider's seal.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 2 and 5 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400. If not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50.
  • The deadline to apply is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 2-5 months.

Slovenia

VAT refund rate 22%
Can a company registered outside the EU apply for a VAT refund from that country? No, it cannot.
Are invoices from other providers accepted for VAT refund? Yes, invoices from other providers are accepted. Receipts are accepted only if they include printed client data.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 2 and 4 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400. If not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50.
  • The deadline to apply is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 2-4 months.

Slovenia

Requirements
  • Receipts are not accepted.
  • Refuelling with a TRUCK fuel card is not accepted.
  • Fuel cards must be assigned to the vehicles.
  • HDVs must weigh at least 7.5 tonnes.
  • The company should be registered within the territory of the European Union.
  • Excise duty refunds are only possible for diesel oil paid for with fuel cards.
List of required documents
  • Signed agreement
  • Letter of attorney
  • Original copies or photocopies of invoices
  • Excerpt from the commercial register
  • Scan of the licence for international transport of goods
  • Scan of the company owner's passport or personal ID card
  • Double-sided scan of vehicle registration books
  • If the vehicles are used under a rental or leasing agreement, copies of the applicable agreements are required
  • Vehicle mileages must be submitted by January of the following year at the latest
Additional fees -
Application dates Annual applications must be filed by 30 March of the following year. Quarterly applications are also possible.
Refund waiting time 3-4 months
Excise duty rates 2024/01/01-2024/01/31: 0,12878 EUR per 1 litre
2024/02/01-2024/02/29: 0,06267 EUR per 1 litre
2024/03/01-2024/03/30: 0,08377 EUR per 1 litre
2024/04/01-2024/06/30: 0,09539 EUR per 1 litre
VAT

Finland

VAT refund rate 25.5%
Can a company registered outside the EU apply for a VAT refund from that country? Yes, it can apply on the basis of original copies of invoices.
Are invoices from other providers accepted for VAT refund? Invoices and receipts from other providers are not accepted.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 1 and 3 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400. If not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50.
  • The deadline to apply is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 1-3 months.

France

VAT refund rate 20%
Can a company registered outside the EU apply for a VAT refund from that country? Yes, it can apply based on original copies of invoices.
Are invoices from other providers accepted for VAT refund? Faktury oraz paragony od innych dostawców są akceptowane.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 1 and 3 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400. If not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50.
  • The deadline to apply is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 1-3 months.

France

Requirements
  • The company must be registered within the European Union.
  • Excise duty refunds are only possible for diesel oil paid for with fuel cards.
  • Refuelling with a TRUCK fuel card is not accepted.
  • Fuel cards must be assigned to the vehicles.
  • HDVs must weigh at least 7.5 tonnes.
  • Receipts are not accepted.
List of required documents
  • Signed agreement
  • Letter of attorney
  • Original copies or photocopies of invoices
  • Registration forms
  • Scan of the transport licence
  • Scan of the licence for international transport of goods
  • Scan of the company owner's passport or personal ID card
  • Excerpt from the commercial register
  • Double-sided scan of vehicle registration books
  • If the vehicles are used under a rental or leasing agreement, copies of the applicable agreements are required.
Additional fees -
Application dates Quarterly
Refund waiting time 6-9 months
Excise duty rates 0,1571 EUR/litre (HDVs)

Croatia

VAT refund rate 25%
Can a company registered outside the EU apply for a VAT refund from that country? No, it cannot.
Are invoices from other providers accepted for VAT refund? Invoices from other providers are accepted. Receipts are not accepted.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 6 and 8 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400. If not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50.
  • The deadline to apply is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 6-8 months.

Croatia

Requirements
  • HDVs must weigh at least 7.5 tonnes.
  • Receipts are not accepted.
  • Refuelling with a TRUCK fuel card is not accepted.
  • Fuel cards must be assigned to the vehicles.
  • The company should be registered within the territory of the European Union.
  • Excise duty refunds are only possible for diesel oil paid for with fuel cards.
List of required documents
  • Survey
  • Signed agreement
  • Excerpt from the commercial register
  • Double-sided scan of vehicle registration books
  • Scan of the company owner's passport or personal ID card
  • Document confirming the type of the company’s activity (4941 international carriers)
  • If the vehicles are used under a rental or leasing agreement, copies of the applicable agreements are required
Additional fees -
Application dates Quarterly, annually
Refund waiting time 6-8 months
Excise duty rates From 01.08.2024 — 0,0761 EUR/litre
VAT

Czech Republic

VAT refund rate 21%
Can a company registered outside the EU apply for a VAT refund from that country? No, it cannot.
Are invoices from other providers accepted for VAT refund? Invoices from other providers are accepted. Receipts are accepted only up to CZK 10,000.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 1 and 4 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches 10,500 CZK. If not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is 1,350 CZK.
  • The annual deadline to apply is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 1-4 months.
VAT

Sweden

VAT refund rate 25%
Can a company registered outside the EU apply for a VAT refund from that country? No, it cannot.
Are invoices from other providers accepted for VAT refund? Invoices from other providers are accepted. Receipts are accepted only up to SEK 4,000.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 1 and 3 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400. If not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50.
  • The deadline to apply is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 1-3 months.
VAT

Estonia

VAT refund rate 22%
Can a company registered outside the EU apply for a VAT refund from that country? No, it cannot.
Are invoices from other providers accepted for VAT refund? Invoices from other providers are accepted. Receipts are accepted only if they have the provider's seal.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 2 and 4 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400. If not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50.
  • The deadline to apply is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 2-4 months.
VAT

Norway

VAT refund rate 25%
Can a company registered outside the EU apply for a VAT refund from that country? Yes, it can.
Are invoices from other providers accepted for VAT refund? Invoices from other providers are accepted. Receipts are accepted only up to NOK 1,000.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • The standard refund: varies between 6 and 9 months from the date of application to the tax authority.
  • Quick monthly refund: the refund is made in the next calendar month.
  • Quick quarterly refund: the refund is made in the next calendar quarter.
  • Net: E100 invoices are paid without VAT.
Application and refund deadlines
  • Quarterly applications are filed upon completion of the period, if the VAT amount reaches EUR 400. If not, the amount is transferred to the semi-annual/annual application.
  • The minimum annual total VAT in the application is EUR 50.
  • The deadline to apply is 30 September of the following year.
  • The period for VAT refund by a tax inspection is 6-9 months.
VAT

Switzerland

VAT refund rate 8.1%
Can a company registered outside the EU apply for a VAT refund from that country? No, it cannot.
Are invoices from other providers accepted for VAT refund? Yes, we accept invoices from other providers.
Service registration process, list of required documents
  • Client survey
  • Signed agreement
  • Letter of attorney approved by the client's tax inspection or access to the tax portal
Refund methods and dates
  • Standard refund
Application and refund deadlines
  • The minimum annual total VAT in the application is 2,000 CHF.
  • The annual deadline to apply is 30 June of the following year.

VAT and excise duty refunds in individual countries

Austria
20%
Belgium
21%
€ 0,1924
Bulgaria
20%
Croatia
25%
€ 0,0761
Czech Republic
21%
Denmark
25%
Estonia
22%
Finland
25.5%
France
20%
€ 0,1571
Greece
24%
Spain
21%
€ 0,049
The Netherlands
21%
Ireland
23%
Lithuania
21%
Luxembourg
17%
Latvia
21%
Germany
19%
Norway
25%
Portugal
23%
Poland
23%
Romania
19%
Switzerland
8.1%
Sweden
25%
Slovakia
23%
Slovenia
22%
€ 0,12878
Great Britain
20%
Hungary
27%
HUF 17
Italy
22%
€ 0,21418
Book a consultation with our expert
Call us at +48 585 002 202
or send an email to [email protected]

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FAQ

What is a fuel tax refund service?

VAT on petroleum products is a tax added to the net price of fuel, with rates varying by country. A VAT refund is possible in 30 countries and requires submitting an application to the tax authorities of the relevant state. A VAT or excise duty refund on fuel is the amount reimbursed to the taxpayer by the government. These taxes make up a significant portion of fuel costs. E100 facilitates VAT refunds on fuel from 30 countries, VAT refunds on road tolls from 12 countries, and excise duty refunds from 7 EU countries.

What is an excise duty refund service?

Excise duty is a restrictive tax at a specific rate included in the price of 1 litre of fuel in selected countries. This tax is refundable after refuelling at a fuel station in one of the following seven EU countries: Belgium, France, Spain, Italy, Hungary, Croatia, and Slovenia. Our service is available to companies with their registered office in the European Union. E100 offers comprehensive support in obtaining an excise duty refund in all countries that allow such refunds, including company registration with the customs office where necessary.
A refund is only possible based on invoices issued by E100 and other fuel card operators.

What is the difference between VAT and excise duty?

VAT (Value Added Tax) is a tax added to the price of goods or services and is paid by the final consumer. It is calculated as a percentage of the price of goods or services.
Excise duty, on the other hand, is a tax on specific goods, including fuel. It is usually imposed as a fixed amount per unit of product, e.g. per litre of fuel.

What is net Invoicing?

Net invoicing is a method of invoicing where the seller issues an invoice to the buyer for the net amount rather than the gross amount. The net amount is the sum due after deducting all rebates and discounts from the gross amount.

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

Unfortunately, no, this option is not available. VAT is refundable only if your company is registered for VAT-EU.

A fuel station did not issue an invoice at the time of refuelling due to a printer failure. I later received the invoice by email. Can I apply for a refund based on this?

A VAT refund is only possible based on original copies of invoices or receipts. However, if you refuelled in one of the countries where excise duty is refundable, send us the invoice, and we will provide you with full support.

+48 585 002 202