Fuel VAT Recovery in the EU — How It Works for Transport Companies

Updated 14 September 2026

Every time a truck refuels outside its home country within the EU, the fuel invoice includes VAT at the local rate — 19% in Germany, 20% in France, 27% in Hungary, and so on. Under EU Directive 2008/9/EC, that VAT is fully recoverable by the transport company.

The legal basis

Directive 2008/9/EC replaced the old paper-based 8th Directive refund system in 2010. The key improvements:

  • Electronic filing — claims are submitted through the home country's tax portal, not the refund country's
  • Standardised codes — a common EU expenditure code system (fuel = code 1, tolls = code 3, etc.)
  • Fixed processing deadlines — 4 months, extendable to 6 with requests for clarification
  • Minimum thresholds — €400 for quarterly claims, €50 for annual claims

What qualifies as recoverable fuel VAT

Any diesel (or other fuel) purchase made for business purposes in an EU country where your company is not established and is not VAT-registered. The invoice must show:

  • The supplier's name, address and VAT number
  • The date of supply
  • The taxable amount, VAT rate and VAT amount — separately
  • The quantity of fuel (litres)

Simplified invoices (typically for amounts under €100-€250, depending on the country) are also accepted.

The claim process, step by step

  1. Collect invoices — group them by country and calendar quarter
  2. Submit through your home country's portal — in Romania, this is ANAF's electronic system, using Form 318
  3. ANAF forwards the claim to each refund country's tax authority within 15 days
  4. The refund authority decides — approval, partial approval, or rejection — within 4 months (+2 if clarifications are needed)
  5. Payment — the refund is transferred directly to the bank account specified in the claim

VAT rates on diesel across the EU

The standard VAT rates applied to diesel fuel in the most common transit countries:

  • Germany: 19% · France: 20% · Austria: 20% · Italy: 22%
  • Hungary: 27% · Poland: 23% · Czech Republic: 21% · Spain: 21%
  • Belgium: 21% · Netherlands: 21% · Bulgaria: 20% · Greece: 24%

These are the standard rates; the actual refundable amount is the VAT shown on each individual invoice.

Common mistakes that delay or lose refunds

  • Missing the September 30 deadline — the single most common cause of lost refunds
  • Invoices without a visible VAT breakdown — some fuel receipts show only the total; request a proper VAT invoice
  • Wrong expenditure codes — misclassifying tolls as fuel (or vice versa) can trigger rejections
  • Incomplete bank details — IBAN errors mean the refund cannot be paid

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