GUIDE

E100 NETTO : VAT REFUND

www.e100.eu

E100 offers the possibility of using the E100 Netto service. Our clients can already have invoices without VAT and refund VAT for all other invoices.

VAT, i.e. tax for goods and services is the term carriers are familiar with. Companies are obliged to include VAT in practically all invoices issued to clients. VAT rates vary from 15 to 27% in countries of the European Union. Companies that perform transportations can refund the tax for diesel fuel, tolls and some other services from the countries of the European Union. E100 clients registered in the European Union can refund the tax in all 27 countries and clients registered outside the EU can refund it from 11 states (Austria, Belgium, Denmark, Finland, France, Italy, Great Britain, Ireland, Luxemburg, the Netherlands and Sweden).

Country

VAT

VAT amount from every litre, EUR

Country

VAT

VAT amount from every litre, EUR

Austria*

20%

do 0,27

Luxemburg*

17%

do 0,18

Belgium*

21%

do 0,31

Malta

18%

do 0,26

Bulgaria

20%

do 0,24

the Netherlands* 21%

do 0,36

Great Britain*

20%

do 0,31

Poland

23%

do 0,27

Hungary

27%

do 0,34

Portugal

23%

do 0,35

Denmark*

25%

do 0,40

Rumania

24%

do 0,31

Germany

19%

do 0,28

Slovakia

20%

do 0,28

Greece

23%

do 0,34

Slovenia

22%

do 0,31

Ireland*

23%

do 0,34

Finland*

24%

do 0,37

Spain

21%

do 0,28

France*

20%

do 0,28

Italy*

22%

do 0,38

Sweden*

25%

do 0,35

Latvia

21%

do 0,25

Czech Republic

21%

do 0,28

Lithuania

21%

do 0,26

Estonia

20%

do 0,23

* Countries where VAT refund is possible and for clients from Russia, Belarus, Moldova as well

Conditions of VAT refund Conditions of VAT refund vary depending on the number of fuel bought in every country: Monthly amount

Type of refund

Less than 1000 litres

Normal, 6 months

1000 – 2000 litres

1 time a quarter

Over 2000 litres

1 time a month

Over 2000 litres

The invoice is issued without VAT

VAT refund in a normal mode is performed by transfer of money to the individual client’s account in the E100 system after its actual transfer by tax authorities. VAT refund in a fast mode is performed within a month/quarter in the form of client’s crediting after receiving original invoices of E100 and/or other companies. Net-invoicing is the fastest way. It means the immediate payment of corresponding amount without VAT including commission for this service. Clients are registered for Net-invoicing after additional coordination with regional manager. Completed request sent to [email protected], then our employee will contact you. 1

Goods and services that can be VAT refunded 10%

Austria Belgium

50%

Lithuania Luxemburg

Bulgaria

the Netherlands

Czech Republic

Norway

Denmark

25%

Finland

8%

25%

Poland Portugal

France

Romania

Germany

Slovakia

Greece

Slovenia

Great Britain

Spain

Hungary

Sweden

50%

Ireland

Switzerland

10%

Italy

Estonia

Latvia

- diesel

- hotel

- petrol

- restaurant

- automobile oil

- rent of goods, cars

- toll

- leasing

- tunnel

- auto accessories

- parking

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50%

E100 experience provides you with quick and easy VAT refund. Here are several tips that will make VAT refund easier and faster.

Registration As there are still some differences between the legislation of the European Union and national legislation, every country of the European Union has its own list of required documents. In most cases VAT refund requires power of attorney in the name of the agent compiled and signed by the authorized person. But some countries such as Poland, Romania, Slovenia, Slovakia and other have some additional requirements. They can include notarial certification of the power of attorney, confirmation of registration in the local tax body, forms and certified copy of VAT payer’s certificate. In some cases tax authorities ask to translate documents into the language of accepting party. E100 employees will prepare the list of documents needed in every country where you ask for VAT refund and will inform you about all possible additional requirements.

Cooperate with one agent E100 recommends you to cooperate with only one agent for VAT refund. According to the legislation of the European Union only one agent can apply for VAT refund on behalf of the client within one calendar period of time. In case of conflicts between applications for VAT return tax authorities can deny all applications or fine you. To avoid such situations you should choose the best proposition in the market and cooperate with one representative. All originals invoices and receipts should be sent to your representative.

Original invoices and receipts VAT refund is performed on the basis of original invoices and receipts which you and your drivers get when paying for fuel and other services in Europe. Paying by fuel card carriers make tax refund much easier. All receipts and invoices are carefully checked for correctness of filling and correspondence to EU legislation and then sent to tax authorities. Complications may arise during collection and processing of receipts which drivers bring after runs. All receipts for VAT refund should be completed correctly: they should include all sums as well as information about the seller of goods or services, information about the buyer. Unfortunately, that is not always the case. It happens that drivers bring receipts completed in handwriting, illegible and often they are torn and can not be restored. Our representative will tell you what kind of receipt is accepted by tax authorities for VAT refund.

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VAT refund – Receipts Country Austria

Refund YES (fuel, tolls)

Conditions VAT: minimum – 2 Euro. All documents confirming payment of tolls are accepted if they contain information about the client and seller.

Belgium

NO

Czech Republic

YES (fuel)

VAT: minimum 50 CZK, maximum amount with VAT is 10 000 CZK. Should contain all information about the seller.

Denmark

YES

VAT: minimum 15 DKK, maximum amount is up to 3000 DKK. Receipt from Storebælt A/S is accepted if all expenses are connected with the freight transport.

Finland

NO

France

YES (fuel, tolls)

Receipts for toll payment are accepted ONLY if the back side is filled (information about the client, seal). Fuel receipts should include all information about the seller and there should be client’s seal on the back side.

Germany

YES

VAT: minimum 2 Euro. Documents completed in handwriting are not accepted. Receipts with the amount less than 150 Euro should obligatory have client’s seal and signature. If the sum of receipt is over 150 Euro seals and signatures of both seller and client are obligatory required.

Great Britain

YES

VAT: minimum 1.5 pounds. Maximum amount with VAT is 250 pounds. Should include all information about the seller and client’s seal.

Greece*

YES (fuel)

ONLY Greek receipts are accepted (with information of the client + special registration number – 73 symbols)

Hungary

NO

Ireland

NO

Italy

YES/NO

Latvia

NO

Lithuania

YES

Amount of receipts should be no more than 500 LTL

Luxemburg

YES (fuel)

VAT: minimum 2 Euro. Maximum amount with VAT is 100 Euro. All information about the seller, client’s seal and signature are obligatory.

the Netherlands

YES

Seal and signature of both seller and client are obligatory.

Norway

YES

VAT: minimum 15 NOK, maximum amount with VAT is 1000 NOK. Should include all information about the seller, client’s seal and signature. Client should provide the certificate. The certificate should be signed and sealed with company’s seal.

Portugal

YES (tolls)

VAT: minimum 2 Euro. ONLY receipts for payment of tolls are accepted.

Romania

YES (fuel)

Should include all information about the supplier, client’s seal and signature.

Slovakia

YES

VAT: minimum 2 Euro. Should have seal and signature of both seller and client.

Slovenia

YES/NO

VAT: minimum 2 Euro. Accepts ONLY receipts for payment of tolls for DARS roads indicating the name and address of company-buyer (RAČUN)

Spain

YES (fuel)

VAT: minimum 2 Euro. Should include all information about seller and client.

Sweden

NO

Switzerland

NO

Bulgaria

YES (fuel)

All information about seller and client should be printed in Cyrillic alphabet.

Estonia

YES

There should be client’s and seller’s seal on the back page of receipt.

Poland

YES (motorway А2)

Minimum amount of receipts is 250 Euro. Receipt should obligatory have the inscription “Fattura”, “Ricevuta fiscale”.

* Refers to the invoice

Tax authorities pay special attention to correctness of filling of receipts. That’s why suitability of every receipt for VAT refund is considered independently. 4

Conditions for the applications Throughout a year to the tax authorities can be submitted five applications for the VAT refund, four of them are the quarterly applications and one - annual application. Applications can be made in conformity with timeframes and the minimal sums which are established by the European legislation. In order to make an application in quarter timeframes, the sum of the VAT should reach a minimum amount for each country of refund. On the average for the quarter application the sum of the VAT should be not less than 400 euros. For the annual application the sum of the VAT should be not less than 50 euros.

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