13th Directive in Austria: no VAT refund on fuel for non-EU companies

What is the 13th Directive?

The 13th VAT Directive (86/560/EEC) allows companies established outside the European Union to reclaim VAT paid in EU member states. The directive harmonises the minimum rules for these refunds, but at the same time allows member states considerable latitude to impose their own conditions and exclusions.

In practice, this leads to significant differences between countries. What is reclaimable in one EU country may be entirely excluded in another. Austria is a striking example of this.

Austria excludes fuel for non-EU companies

Since January 2021, companies established outside the European Union that do not hold an Austrian VAT number are unable to reclaim VAT paid on fuel purchases in Austria through the 13th Directive. This is an explicit exclusion introduced by the Austrian Minister of Finance and in force ever since.

The exclusion applies to all non-EU companies without Austrian VAT registration. This means transport companies established in the United Kingdom, Norway, Switzerland and other countries outside the EU that refuel in Austria cannot reclaim the VAT on those fuel costs through the 13th Directive.

This applies exclusively to fuel. Other costs such as hotel stays, toll charges and other business expenses may still qualify for a refund under the 13th Directive in Austria, provided the other conditions are met.

Who is not affected by the exclusion?

The exclusion does not apply to EU-established companies. They fall under the 8th Directive and can reclaim Austrian VAT on fuel through the digital portal of their own tax authority, which forwards the application to the Austrian tax authority.

Non-EU companies that do hold an Austrian VAT number can also reclaim VAT on fuel. However, they do so through their periodic Austrian VAT return, not through the 13th Directive.

Why is this relevant for your refund file?

For transport companies outside the EU that regularly drive through Austria and refuel there, this exclusion means that part of their fuel costs is permanently non-reclaimable. Submitting a refund application for Austrian fuel under the 13th Directive will result in rejection.

Conversely, it is important to know that other Austrian costs, such as toll charges and hotel costs, may still qualify. Correctly splitting your file is therefore essential.

If you submit a refund application that includes both fuel and other costs, you risk the entire application being delayed or partially rejected.

Let professionals guide you

Delta Refund Solutions is familiar with the national exclusions and conditions per EU country and ensures that your refund application is submitted correctly and in full. This prevents rejections and ensures you do not miss out on refunds to which you are entitled.

Feel free to contact us, we are happy to help.