Frequently asked questions
Road hauliers established outside of the European Union can recover VAT in a certain number of European Union countries as well as Switzerland and Norway. This is governed by the 13th DIR CEE, which determines the refund conditions.
Main differences with regard to the European directive for hauliers:
- European Union countries can impose additional constraints on reimbursement. Thus, some don’t accept refunds, others do so only if there is reciprocity between the countries, and finally certain states refund without distinction all road hauliers established outside the European Union. The list of countries which reimburse without additional conditions is as follows: Austria, Belgium, Denmark, Finland, France, Ireland, Luxembourg, Malta, the Netherlands, and Sweden (other countries on request).
- The processing and refund period is not 4 but rather 6 months.
- The filing deadline is set back to 30 June of the year N+1 (and not 30 September).
FastVAT offers normal and pre-financing refund services under the same conditions as EU hauliers and will forward you a contract and specific documents for hauliers outside the community.
Within the framework of transporting passengers, tax legislation is not harmonised at the European level. Certain countries require that the turnover resulting from transporting passengers be reported in each country, which prevents the use of DIR 2008/9/EC. On the contrary, other EU countries do not tax revenue in the country of transit and thus permit the use of DIR 2008/9/EC for the VAT that you paid during trips to Europe. The list of countries in which a refund is possible (DIR 2008/9/EC) for coach companies is as follows: Czech Republic, Denmark, France, Italy, Latvia, Lithuania, Luxembourg, Poland, Portugal, Romania, Slovak Republic, and Great Britain.
Every company that transports its own goods is not considered a road haulier and is in a special situation depending on its activity and transported goods. FastVAT will therefore do an analysis to determine your eligibility and will let you know whether you can benefit from DIR 2008/9/EC.
Based in Prague in Czech Republic, FastVAT s.r.o is a company jointly owned by Vatecure and Move Expert. It benefits from the quality of services of the team of Move Expert with over 20 years of expertise working with road hauliers, notably in the pre-financing of VAT and as well as the software expertise* of the Vatecure group, which allows for the processing and depositing of your foreign VAT under the best conditions. *Vatecure Fintech.
FastVAT registers and files applications in each country in which you have sufficiently refuelled and keeps in touch with the administration until the refund is complete. Pre-financing does not exist for this service.The filing periods are different from one country to another, from quarterly to semi-annual or even annual.
FastVAT requires an authorisation, information on diesel intake in the country, kilometres travelled and copies of the original invoices. Sometimes additional documents may be requested. The refund periods are highly variable but are generally fairly long, from 6 months to more than a year.
FastVAT needs an authorisation to take action on your behalf with your tax administration of origin and an authorisation for each country of filing. These documents are available on your personal space for each need. These documents also allow us to represent you with the tax administration in order to manage applications, monitoring and even disputes.
FastVAT accepts all invoices for the refund of VAT in order to maximize and optimize your refunds of foreign VAT. No copies of invoices will be accepted.
With regard to the road transport sector, two categories of expenditure are subject to VAT in the country of destination: diesel fuel and tolls (motorway, tunnel and road taxes).
For pre-financing, FastVAT accepts all invoices in due form from oil companies, fuel cards, motorway companies or providers of diesel or toll services.
FastVAT accepts the following invoices, among others: Euroshell, DKV, UTA, AS24, FAI SERVICE, IDS, OMV, RESSA, ENI, CEPSA, REPSOL, EuroWAG, Petromiralles, Valcarce, ADS… Axxès, Eurotoll, Asfinag, Logpay, Airplus, Telepass,….
With regard to diesel and/or toll invoices coming from logistics or transport companies (XPO, Geodis, Tradisa…), within the framework of a subcontract, for example, it is only possible to accept them for pre-financing after validation of the model and contents of these invoices. The same is true for diesel stations which have not yet been referenced by FastVAT.
For all other invoices, especially tickets and credit card slips, it is not possible to pre-finance them because they could be refused by tax administrations. In any case, they will be processed and deposited with the professionalism dear to FastVAT in order to maximize the chances of obtaining a refund.
Applications can be filed until 30 September of the year following the period. For example, all the invoices from 2016 can be filed until 30 September 2017. If you forget to send your invoices on this date and hence to file a return application, there is no recourse possible…
FastVAT offers services in the refund and pre-financing of foreign VAT for road hauliers as well as the refund of toll and fuel taxes in certain countries.
The minimum amount for filing a VAT refund application is 400 € for the calendar quarter and 50 € for an annual application. The amounts are per country of deposit.
The directive anticipates a period of 4 months to make a decision and refund the VAT. This period is respected in the majority of countries. The administrations may want to verify the file, and will ask for the original invoices. This is anticipated by directive 2008/9/EC and extends the refund period by 1 or 2 months. For this reason, FastVAT takes care to put together the file as well as possible and applies double-check procedures before each filing, in order to avoid requests for information and risks of rejection.
The cost of the service depends on the chosen formula. The price list is simple : a single tariff for the standard refund and a price for pre-financing according to a quarterly, monthly or weekly formula. The minimum charge is only 30 €.
The tax on fuel products is a tax that applies to sales of fuel products in all countries of the European Union. It is included in the selling price. In order to improve the competitiveness of hauliers or to recognize the professional aspect of this trade, and knowing that the selling price of diesel is identical to that of individuals, certain countries have established procedures for partial refund of this tax to road hauliers from their countries and, by extension, all those in the European Union.
The refund of VAT is provided for road hauliers of goods thanks to the directive Dir 2008/9/EC. It concerns hauliers who do not carry out taxable transactions in the country in accordance with regulations (or exempt transactions). Foreign VAT can be recovered in all countries of the European Union.For hauliers, it is recoverable primarily for expenditures on diesel, tolls, tunnels, and sometimes road taxes when they are subject to them. Ferry trips are subjected to self-liquidation because it is a form of transport and therefore the invoices do not include foreign VAT. For road hauliers, on their own account or operating outside of the Community, please refer to the points below.
1. FastVAT is an INDEPENDENT provider for all your current suppliers.
We offer you neutrality of treatment whatever the provider, or confidentiality of the information contained in your invoices (price, volume, discount, km...) and process all your invoices the same way regardless of service or price.
FastVAT offers the same service to all road hauliers with no connection to your suppliers.
2. FastVAT has the best offer: a legible and effective solution that was conceived for road hauliers and not solely for fuel cards. - Legible: Just one tariff for all invoices and all countries. There are not, nor will there ever be any hidden costs. - Effective: refund within 3 days following receipt of your invoices according to the chosen formula. - Modern: Online management of registration up until payment thanks to dedicated software packages. Updates will be made so that FastVAT solutions are always more effective and easy to use.
3. Thanks to highly sophisticated IT solutions that allow processing costs to be reduced, FastVAT offers less expensive tariffs than other companies doing pre-financing.
Each country is free to reimburse, or not, a fraction of these taxes. At present this possibility exists in France, Slovenia, Belgium, Spain, Italy, Hungary, and Romania. However, depending on the sometimes very complex procedures or very small amounts per litre, this is sometimes of no interest. At present, it is in France, Belgium and Slovenia where the majority of applications are filed.
The minimum period for filing a refund application conforming to DIR 2008/9/EC is a calendar quarter and the maximum is a calendar year. Certain tax administrations agree to process half-year applications. However, if you choose monthly or weekly pre-financing, FastVAT eliminates this problem by financing upon receipt of the first invoice of the quarter, well before the end-of-quarter filing.
FastVAT has its headquarters in Prague in Czech Republic and has offices in several European countries: Romania, Bulgaria, Italy, Poland and France, and plans to extend its network further in order to reinforce its linguistic and cultural proximity with clients.
FastVAT allows you to recover your money by bank transfer even before paying your invoice.
With net-invoicing of fuel cards, you receive a credit of the VAT on your next count, generally at the end of 30 days. For your other invoices, you will need to wait an additional 30 days. This credit will compensate for the payment of subsequent invoices. This is very favorable for DKV, for example, but less so for the haulier who does not benefit from this cash. It is, moreover, difficult to get out of this chain.
With FastVAT, you enjoy cash within 3 days by bank transfer to your bank account upon receipt of your electronic invoices, whoever issued them. Furthermore, this prevents providers from seeing all the competitors’ prices and agreeing on tariffs. Let’s take a simple example: you have Euroshell and DKV cards and toll invoices in France with Axxès. You receive invoices fortnightly that you pay at 30 days.
If you sign a Net-invoicing programme with Euroshell, you recover this VAT after 45 days for the Euroshell invoices…by a credit that will compensate for payment of the Euroshell invoices, and after at least 75 days for the other invoices (non-Euroshell), which will also compensate for your Euroshell invoices. You don’t have any cash at your disposal but rather just an automatic system.
With FastVAT, you recover your money after only 25 days (15d invoicing period + 5d transmission + 2d processing + 3d payment) by bank transfer for all your invoices. You thus earn 20 or 50 days of cash on your VAT that you can use for other suppliers. What’s more, you are working with a company that is not simultaneously your supplier (no conflict of interest).
As soon as the file is completed for each of the countries (information which will be confirmed), you can start sending your invoices for the selected countries. They will be refunded via bank transfer 3 days after receipt. According to the service chosen, this refund will be either quarterly, monthly, or weekly (including fortnightly).
All refunds of VAT which were not pre-financed will be refunded, without delay, upon receipt of the funds by the tax administration. The time period varies but is generally on the order of up to 4 months after submission.
After having signed the contract, you must inform your current provider (VAT agent or Net-Invoicing contract) of your wish to terminate the collaboration or the contract. This is generally possible with 3 months’ prior notice (letter template available on request). To avoid any problem, by mutual agreement FastVAT will begin the deposit or financing of the VAT at the start of a calendar quarter, and after you have informed your current provider. This will allow you to avoid any problems with your pre-financing or with tax administrations. If you have never recovered foreign VAT, it’s even simpler; FastVAT will begin the recovery right away, and for all the invoices for which the filing deadline has not already passed (see point WHAT IS THE DEADLINE TO CLAIM VAT?). This transfer is routine; your current agent will try to dissuade you but it poses absolutely no problem and there is no risk.
There are several ways to send your invoices containing foreign VAT to FastVAT:
- By email or by uploading them to your personal account if they are electronic invoices. You can also allow us to download your invoices directly from the supplier's website.
- By mail to the address indicated by the portfolio manager on the registration form.
- By physically dropping them off at this same address.
If necessary, FastVAT could ask you to send them by mail, such as in the case of monitoring by the tax administration.
It’s very simple, just register on our website www.FastVAT.com on the register tab or contact the FastVAT team by phone or email. The contact details for customer service are indicated at the bottom of the page in your language and also in our 'About FastVAT' page. You can thereby download or receive the general terms as well as a subscription form to be filled up, indicating the chosen service and the countries in which you hope to recover the VAT. Customer service will then contact you in your language to finalize the file and verify the received documents, mainly the authorisations.
For all inquiries or the process of your request, please contact FastVAT. You can find all the needed contact info in our about fastVAT’s page. If necessary, our customer care service would be more than happy to answer your questions about foreign VAT refunds. The Contacts info of the office, which is closest to you, are also available at the bottom of this page.