The importance of a complete administration for VAT and excise refunds

For businesses in the transport and logistics sector, VAT and excise refunds are an important part of the financial result. Even so, refund claims are regularly delayed in practice or partially rejected. The most common reason is insufficient or incomplete administrative support. A correct and long-term preserved administration is therefore essential.

Belgian excise refund: reclaimable up to 3 years back

Belgian diesel excise can be reclaimed up to three years back. This creates opportunities to recover excise duties that were also paid historically. At the same time, it is important to realize that excise files are not assessed immediately. In practice, it can take up to one year before a file is reviewed on its merits.

This means that documentation relating to older periods must be fully available at the time of inspection.

Statutory retention obligation and practical reality

According to Belgian tax legislation, businesses are required to retain their accounting and tax documents for several years for audit purposes. For VAT and excise, the tax authorities may request additional questions or evidence within the statutory audit periods.

Given:

• the reclaim period of 3 years, and
• the possibility that a file is only substantively reviewed months later

it is necessary in practice to retain a complete and auditable administration for at least 4 years. Many businesses therefore rightly choose to archive these documents for even longer.

Documents that are always requested

In an excise refund claim, a number of documents are requested structurally and as standard. Without these documents, the file cannot be processed:

• Purchase invoices for diesel, the basis of the claim
• Vehicle documents (registration certificates)
• Rental or lease contracts (if applicable)

If one or more of these documents are missing, the claim will be rejected for the relevant period or vehicles.

Additional documents in case of doubt by the tax authorities

In addition to the standard documentation, the tax authorities may request further supporting documents if there is doubt about use, consumption or operational deployment. These documents are not requested automatically, but they can be decisive during audits:

• CMR documents or consignment notes
• Transport permits
• Sales invoices for deliveries
• Employment contracts or service agreements with drivers
• Registration certificates of trailers

If this additional evidence cannot be provided, this may lead to partial rejection of the excise refund claim.

Administration as a strategic advantage

A well-structured administration is more than a legal obligation. It reduces the risk of delay, discussion and rejection and increases the likelihood of a fast and complete repayment.

At Delta Refund Solutions, we ensure that files stand up during audits.