What are the VAT points of attention for charters and subcontractors?

The VAT treatment of services provided by charters and subcontractors depends mainly on where your customer is established, on the nature of the agreement and on the specific contractual arrangements. As a haulier you do not invoice the entire chain, but your own customer. The complexity lies in the VAT rules that apply to that supply, especially in cross-border chains. We help you arrive at the correct qualification.

Can I reclaim foreign VAT on fuel and toll costs?

In many cases you can. The possibilities differ per country and are subject to specific conditions and deadlines. Where a refund through a local return is possible, we handle it in full. For a refund claim through the Dutch digital portal (eHerkenning) we prepare everything, after which you file the claim yourself.

Transport & logistics

VAT expertise for transport and logistics

For more than twenty years VAT INSTITUTE has been a trusted VAT partner for national and international transport companies, forwarders and logistics service providers. We know the questions that arise in your daily operations: from cross-border freight transport and the zero rate to the VAT aspects of warehousing, transhipment and distribution.

Get in touch

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VAT refund claims

We handle refunds in more than 25 countries, covering VAT on fuel and tolls among other costs. For services such as repairs and the hire of equipment, the B2B main rule often applies: the service provider may not charge local VAT because the VAT is reverse charged to you as the foreign customer. We determine the right route for each situation.

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Excise duty refunds

In a number of countries, road hauliers can reclaim diesel excise duty under specific conditions. We assess whether you qualify for compensation, know the local procedures and keep track of the deadlines.

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Advice and compliance

International VAT compliance and returns, centrally coordinated by one specialised team that knows the tax questions of transport and logistics inside out.

25+ countries: Refund claims for VAT and excise duty in more than 25 European countries.
20+ years: For over twenty years we have advised transport companies and logistics service providers on the VAT implications of their logistics services.
100+ companies: More than a hundred transport and logistics companies work with us.

VAT and excise duty in transport and logistics

The logistics sector works internationally, and that brings many VAT questions into play. Cross-border freight transport, warehousing and distribution involve various VAT rules, sometimes combined with excise duty rules or customs aspects. For the VAT treatment of your services, what matters most is who your customer is, where that customer is established and where the transport service physically takes place.

VAT INSTITUTE advises on the VAT questions in this chain and also handles refunds of diesel excise duty. VAT is our profession. On customs arrangements we mainly play a signalling role, and where needed we work together with specialised customs experts.

Refund claims: careful and well substantiated

For transport and logistics companies there is a lot to gain: substantial amounts of foreign VAT on fuel and tolls, and in specific situations diesel excise duty as well. Money that too often goes unclaimed because the procedures differ per country and the deadlines are strict.

We map out the possibilities, process refunds through the local returns where possible and follow up on the handling by the foreign tax authorities. You see exactly what has been filed per country and what comes back.

Years of sector experience

For more than two decades we have been building our knowledge of the VAT questions that are specific to transport, logistics and warehousing. That experience translates into fast, targeted advice.

VAT with an eye for logistics operations

We understand how transport and logistics companies work and tailor our advice accordingly. We look at your VAT questions in the context of your journeys, your planning and your margins, not in isolation.

Your dedicated tax partner

You focus on your business activities, we focus on their VAT certainty. A dedicated point of contact who knows your file thinks along proactively instead of only correcting after the fact.

Knowledge base

Latest news

Practical insights and current developments in VAT and excise duty for national and international transport and logistics.

Visit the knowledge base

In depth 16 October 2024

Charging electric vehicles and VAT

With the growth of electric vehicles across Europe, the VAT treatment of charging has become an important topic. Using a case study we work through the two links in the chain.

From practice 19 September 2024

Reclaim your foreign VAT before 30 September 2024

Did you receive invoices carrying VAT from other member states in 2023? You can reclaim that VAT, but the request must be in before 30 September. Do not leave it to the last minute.

In depth 1 August 2024

The zero rate and services relating to exports

In L.Č. IK the Court of Justice made clear that the zero rate for export services applies only where the service is supplied directly to the owner or buyer of the goods.

FAQ

Frequently asked questions

Is your question not listed? Feel free to contact us, we aim to respond within one business day.

Under certain conditions it is possible in a number of EU countries to reclaim (part of) the excise duty on diesel. The conditions, sectors and procedures differ per country. We identify in which countries you are entitled to a refund and guide you through the entire process.

Other sectors

Passenger transport Advisers Trading companies E-commerce Real estate Non-profit

Certainty starts with a conversation

Schedule a meeting with one of our specialists and get clarity on your VAT matters. We will help you find the best approach for your specific situation.