VAT on EU Road Tolls — Can You Recover It?

Road tolls are one of the largest recurring expenses for international transport companies — and many hauliers do not realise that the toll invoices often include VAT that can be recovered through the same EU refund mechanism used for fuel.

Which countries charge VAT on road tolls?

Not all EU countries include VAT in their toll charges. Here is a practical overview of the most common transit countries:

• Austria — GO-Maut toll includes 20% VAT, recoverable
• Germany — Maut (Toll Collect) includes 19% VAT, recoverable
• France — motorway tolls include 20% VAT, recoverable
• Hungary — HU-GO toll includes 27% VAT, recoverable
• Czech Republic — CzechToll includes 21% VAT, recoverable
• Poland — e-TOLL includes 23% VAT, recoverable
• Belgium — Viapass toll includes 21% VAT, recoverable

Countries where tolls do NOT include recoverable VAT

Some countries either do not charge VAT on tolls or the toll system is structured as a government fee rather than a taxable service:

• Italy — motorway tolls are generally VAT-exempt under Italian rules
• Spain — autopista tolls are VAT-exempt
• Croatia — HAC motorway tolls are VAT-exempt

Always check the invoice: if it shows a separate VAT line, it is recoverable. If it shows only a total with no VAT breakdown, it typically is not.

How to include toll VAT in your refund claim

Toll VAT is claimed through exactly the same process as fuel VAT — via ANAF's Form 318, under EU expenditure code 3 (road tolls). The key practical steps:

1. Get proper invoices — most toll operators provide VAT invoices through their online portals (Toll Collect, ASFiNAG, etc.); download them monthly
2. Separate from fuel — toll and fuel invoices use different EU expenditure codes; do not mix them
3. Include in the same country claim — German toll VAT goes in the same claim as German fuel VAT

Bridge and tunnel fees

Fees for specific infrastructure — the Øresund Bridge (Denmark–Sweden), the Channel Tunnel, the Brenner Pass — also often include VAT. The same rule applies: if the invoice shows a VAT amount, include it in your claim for that country.

How much toll VAT can you recover?

For a fleet regularly crossing Austria, Germany and Hungary, the annual toll VAT alone can reach €2,000–€5,000 per truck. Most companies never claim it because they do not realise toll invoices contain recoverable VAT — or because they assume only fuel qualifies.

Ready to recover the VAT you overpaid?

Free account · no card · commission only on success · invoices read automatically with AI

Start free →