Reclaiming VAT on diesel and tolls — how it really works
The VAT you pay at a Polish pump or on an Austrian motorway can come back. But not from everywhere and not for everyone — and that is exactly where carriers lose real money: some never file, others price in a refund that will never arrive.
Two different procedures — do not confuse them
An EU-established firm files ONE electronic claim through its OWN country's portal (8th Directive), by 30 September of the following year. A non-EU firm files SEPARATELY in each refund state (13th Directive), by 30 JUNE — three months earlier. Confusing the deadline costs you the whole claim.
Reciprocity — the part nobody mentions
About 16 EU states refund a non-EU firm only where reciprocity exists. Germany refunds only firms from Switzerland, Norway, Serbia and the UK. Poland: Iceland, North Macedonia, Norway, Switzerland, the UK. A country that refunds nothing to non-residents can never have reciprocity — that is a consequence of the definition, not an opinion.
What that means in your cost per km
Where no refund is possible, the VAT is a REAL cost and belongs in your cost per kilometre — not in a receivable. The service says so plainly instead of showing money that will never arrive. And 11 EU states demand no reciprocity at all — AT BE DK FI FR IE LU MT NL PT SE — so a refund is possible there for anyone.
What is the minimum claim?
€400 for a period of 3–11 months, or €50 for a full calendar year (art. 17). Below that the claim is not accepted.
Can I reclaim VAT on the German Maut?
No — no VAT is charged on the German Maut, so there is nothing to reclaim. The same is true of Polish e-TOLL and most vignettes. Real motorway tolls (AT, FR, IT, ES, CZ…) do carry VAT.
Is a till receipt enough?
No. A tax office refunds against an invoice that names the BUYER. A simple till slip without your company on it is not a claimable document. The service checks that on the photo and tells you at once whether the money will come back.