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    Cheaper refueling in EU countries thanks to VAT refund

    Under certain conditions, German entrepreneurs can refuel the paid sales tax when refueling in other EU countries.

    Fuel costs represent a particular cost factor, particularly for companies in the transport and passenger transport industries. Due to the relatively high gasoline and diesel prices in Germany, refueling in other EU countries in conjunction with a subsequent VAT refund can offer considerable savings potential.

    In the following, the service "Foreign Value Added Tax back online" provides information about your savings options for refueling using the example of a refund of VAT paid in Austria.

    Important note in advance - No input tax deduction of foreign VAT in the standard taxation procedure at the German tax office

    Sales tax paid in EU countries abroad can not be claimed by German entrepreneurs as input tax at the German tax office. As part of the advance VAT registration and the annual VAT return, only the deduction of German VAT is allowed.

    In this case, the sales tax amounts paid in other EU countries result in a definite financial burden for the company. Without input tax deduction, refueling abroad would initially result in a considerable disadvantage compared to refueling in Germany, as the German company is in principle entitled to deduct input tax in the latter case.

    The solution - Reimbursement of foreign VAT in the special input tax refund procedure

    However, in order to be able to deduct the foreign sales tax as input tax, a request for input tax refund can be submitted to the Federal Central Tax Office in a special procedure. In addition, the respective German company must fulfill certain VAT requirements.

    he service "Foreign VAT back online" takes over for you the complex application process for refunds in 25 EU member states as well as all necessary steps for a successful refund.

    If the conditions for a successful refund of the foreign VAT amounts are met, you can therefore benefit from the cheaper fuel prices in other EU countries when refueling your vehicles.

    Example - refund of Austrian VAT

    Refueling abroad in connection with a successful VAT refund offers considerable savings potential, especially in border areas. Although VAT legislation has been largely harmonized within the European Union, there are still differences between national regulations on deduction of input tax. This fact can be seen from the example of refunds of Austrian VAT:

    No sales tax refund for petrol costs for passenger cars (cars)

    In Austria, VAT related to expenses related to the acquisition (manufacturing), rent or operation of passenger cars, estate cars or motorcycles can not be deducted as input tax. Thus, German entrepreneurs can not claim the VAT paid for gasoline or diesel costs in the context of refueling a passenger car. Also in this case refueling would lead to a definite additional financial burden due to the lack of entitlement to deduct input tax.

    Exemptions for certain vehicles allow input tax deduction and thus VAT refund For certain vehicles, however, Austrian VAT will be reimbursed on the basis of a derogation. This includes the following vehicle types:
    • Driving school vehicles
    • demonstration vehicles
    • Motor vehicles exclusively for commercial resale
    • Vehicles serving at least 80% of commercial passenger transport or commercial leasing.

      Input taxes or sales tax on expenses related to motor vehicles other than cars, estate cars or motorcycles are eligible for reimbursement. Thus, the input tax deduction for petrol costs for trucks and minibuses is basically possible. For the following vehicle types, a right to deduction of input tax is always assumed:

      • Van
      • Pick-Up Truck
      • Flatbed
      • Small buses

        Tip - How do I prove my entitlement to VAT refund?

        For a successful application submit a copy of the vehicle registration document of the respective vehicle to which the transaction refers, in addition to the invoice receipts or tank receipts, to our service "Foreign Value-Added Tax Back Online". For this purpose, the vehicle type eligible for input tax deduction should be clear. In this way, it can be demonstrated right from the moment your application is submitted by our team that your company has the right to deduct input tax and therefore a VAT refund.

        Order placement - How, when and where do I place an order for VAT refund?

        Should you expect additional costs for refueling abroad by the end of the current calendar year, in which you will be charged VAT amounts, then in most cases it will only be advisable after the end of 2016. The application for VAT refund will then be made by us for the entire calendar year.

        Orders with shorter reimbursement periods (for example, from February to August 2016) may already be issued. Please note that the reimbursement period must not be less than three months and a minimum reimbursement of € 400 must be exceeded. If tank receipts already exist for these shorter periods and the VAT amounts to be refunded exceed the minimum refund amount, an order is also possible.



        Please instruct us in any case before 31.7. of the calendar year following the refund period. This is an exclusion period. Orders submitted after the deadline can only be processed in special cases and after personal consultation.

        The order is now online on the website www.umsatzsteuer-zurueck.de in the area„ Place order now " possible. You will receive all further information during the order.

        Are you unsure if your company qualifies for a refund?

        Further information can be found on our website in the "FAQ" area or in the note document right at the start of the order. In addition, our team from "Foreign Value Added Tax back online" will gladly examine your situation in individual cases and will gladly advise you individually.

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