Transactions under 100 litres in Belgian excise duty refunds: what does this mean for you?

What does the scheme entail?

The Belgian excise duty refund on professional diesel applies only to vehicles with a maximum permissible weight of more than 7.5 tonnes, as well as passenger transport vehicles of category M2 and M3 (more than 9 seats). The scheme is explicitly intended for heavy goods transport and passenger transport, and not for passenger cars, vans, or other light vehicles.

To prevent fraud, the Belgian tax authority closely monitors unusual fuelling patterns when assessing submitted claims. A common example of fraud is the use of a truck's fuel card to fill a passenger car, van, or jerry can.

Transactions in which less than 100 litres is fuelled typically do not match the normal fuelling behaviour of a heavy vehicle and may therefore raise questions with the tax authority.

Not a hard limit, but a risk signal

The 100-litre threshold is not an official legal minimum, but a practical guideline based on experience. A transaction under 100 litres does not automatically lead to a rejection, but it does increase the likelihood of audit questions.

In such cases, the tax authority may request additional documentation such as CMR documents and waybills, to demonstrate that the vehicle in question was genuinely in operation at the time of fuelling. This documentation cannot be submitted in advance, but can be sent afterwards in response to a request.

If you do not respond to an audit request, or are unable to provide the requested documentation, the transactions in question will be rejected for refund. Furthermore, any audit will inevitably cause delays in the processing of your claim.

Transactions under 100 litres: what can you do?

It is a deliberate choice how you handle this:

• Some transport companies choose to include these transactions and address any questions afterwards.
• Others prefer a clean claim with no risk of delays.

The best option for your situation depends on your fuelling patterns and the availability of your trip records.

Let professionals guide you

A clean and complete claim prevents delays and increases the likelihood of a smooth refund. Delta Refund Solutions is happy to advise you on the best approach for your situation and ensures that your claim is submitted completely and correctly.

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