13th Directive VAT Refund: overview per country for Western Europe

What does the 13th directive entail?

The 13th VAT directive (86/560/EEC) allows companies established outside the European Union to reclaim VAT paid in EU member states. The directive applies when a non-EU company wishes to reclaim VAT in an EU country where it is not VAT-registered and has no fixed establishment.

In practice, the most common costs for which VAT can be reclaimed by Western European transport companies include: fuel, toll charges, hotel stays, room hire, vehicle rental and ferries.

Procedures, deadlines and minimum amounts differ per country. A missed deadline will in most cases result in the refund for that year being permanently lost.

Overview per country

Reciprocity: what does this mean in practice?

Not every EU country automatically grants VAT refunds to non-EU companies. A condition many countries impose is reciprocity: the applicant's country of establishment must offer comparable refund opportunities to companies from the relevant EU country.

For the United Kingdom, Norway and Switzerland, all seven countries in the table accept reciprocity. This means companies established in the UK, Norway or Switzerland are eligible for VAT refunds in these countries, provided they meet the other requirements.

Every application must include a certificate of taxable status (tax certificate), issued by the tax authority of the country of establishment. This document confirms that the company is VAT-registered there and must not be older than one year at the time of submission.

Key points per country

For the Netherlands, an exception to the standard deadline applies: although the regular deadline is 1 July, claims can be submitted up to five years back. However, once the regular deadline has passed, the right to object and appeal in the event of a rejection is forfeited. The application is submitted via a paper form, not digitally.

For Germany, higher minimum amounts apply than the EU standard: €1,000 for a period shorter than one year and €500 for a full calendar year. From 2026, invoices above €250 must be uploaded digitally via the BZSt online portal.

For France and Spain, engaging an intermediary is mandatory. In Spain, an additional requirement applies: a valid authorisation letter must be submitted with a first application via a representative, a requirement in force since 1 July 2024.

For Belgium, lower minimum amounts apply than the EU standard: €200 for a period shorter than one year and €25 for a full calendar year.

For Luxembourg, only annual claims are possible, with no shorter periods. The minimum amount is €250.

Let professionals guide you

Every country has its own portals, requirements and exceptions that change regularly. For the finance or administrative professional managing multiple countries simultaneously, the risk of a missed deadline or missing document is real.

Not only the countries in this overview, but also many other countries worldwide apply their own VAT rules with specific requirements and deadlines that are difficult to keep track of from abroad.

Delta Refund Solutions manages the entire procedure on your behalf, from application to receipt, across all relevant countries and monitors the rules and deadlines for you.

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