Whether or not VAT on tolls?

In the area of toll networks, we can two types: tol facilitated by government and toll facilitated by Private administrators. When the government facilitates the toll, virtually never VAT is calculated on the costs. On the other hand, is charged at toll. Looking at some of our neighbouring countries, where Dutch international transport operators often drive through: In Germany the well-known "PKW-Maut" is levied, provided by the German authorities, and therefore no VAT is calculated.

When the public authorities facilitate the toll, there is hardly ever any VAT charge on the costs.

In France, toll is levied under the name, which is almost always managed by private parties and therefore VAT is calculated over.

Some of these private managers include ASF, ASPRR, Sanef, Area, Vinci Autoroutes, Cofiroute and Escota. Each of these managers covers a specific region in France. Depending on the route chosen, one or more of these private Péage administrators will be contacted. In Belgium, tolls are levied in three different regions: Flanders, Brussels and Wallonia.

In the regions Flanders and Brussels the toll network is managed by the Belgian authorities, with no VAT being calculated on the toll. In the Wallonia region, the toll is provided by the private manager Sofico, with VAT charged on the costs.