You can claim a VAT refund if you:
- Carry out international goods transport.
- Do not have a VAT number in the countries of reimbursement.
- Use vehicles of at least 3.5 tons.
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Who can recover foreign VAT?
You can claim a VAT refund if you:
In which countries can I recover VAT?
What purchases can I claim a VAT refund on?
You can recover VAT on most of the products and services related to the transport activity: Diesel, tolls, lubricants, AdBlue, tunnels, bridges, accessories, parking expenses, repairs, HVG washing, hotels, catering, technical control…
Each country decides on which products VAT can be recovered.
How long should I wait my VAT refund?
The reimbursement periods vary from one country to another.
Legally, tax authorities must proceed to the refund within 4 months after receiving a claim. Actually, the waiting time for a VAT refund varies depending on the country.
Check out the map at the bottom of the “VAT reclaim” page of this website in order to get more detailed information on the refund delay per country.
Can I avoid these delays of reimbursement?
What are the minimum amounts to claim a VAT refund?
What are the Excise duties?
They are specific taxes applied on diesel.
Who can recover Excise duties?
EUROVAT recovers excise duties for transport companies based in EU:
Carriers must be able to furnish EUROVAT with registration documents for each vehicle, as well as leasing or rental contracts if they are not the owners of the vehicles. Invoices with associated filling lists are also necessary.
In which countries can I recover excise duties?
What purchases can I claim Excise duties refund on?
You can claim an Excise duty refund on diesel only.
What are the reimbursement delays for the Excise duties?
Reimbursement delays vary depending on the country: from 1 month to almost 2 years. You can find an updated estimation of the delays on our page dedicated to diesel tax.
What does Macron Law require from foreign hauliers in France?
The “Macron law” applies to every foreign haulier carrying out cabotage or transport operations to or from France. It requires them to be subject to the French working rules:
Foreign transport companies posting workers on French territory must also have a representative in France.
Which hauliers are concerned by Macron Law on posting of workers in France?
Hauliers carrying out cabotage, freight or people transport to or from France.
It concerns all types of vehicles (heavy or light).
Transit operations and independent drivers are not concerned.
What documents must be kept by the driver in his truck?
The driver must keep on board the truck:
What documents / information must be sent to the representative in France?
A foreign transport company posting drivers in France must provide its French representative with:
The french representative must store these documents during 18 months after the expiry date of the certificate of posting. He may have to present these documents in case of control.
How long is the certificate of posting valid?
The certificate of posting is valid for 6 months maximum.
How to transmit the certificate of posting?
The certificate of posting must be transmitted by the Internet via the French government website SIPSI.
How are controls organised?
Controls can be carried out by every French authority (Tax Authority, Customs, DREAL…) on the road as well as on rest areas.
What is the French minimum wage?
International hauliers have to comply with the minimum wage of € 9.76 per hour.
You can find more information on the wage to apply in this table provided by the government.
What working time rules must be applied?
We advise you to check this table provided by the French government in order to know what working time rules must be applied to drivers during their journeys in France.
What compulsory information must appear on the payslip?
Following mandatory information must appear on the payslips (or any additional document) according to the decree n° 2016-418 of the 7th April 2016:
The amounts must be in Euros (gross amount)
What are the possible fines or penalties in case of non-compliance with macron Law on posting of drivers in France?
If the attestation is not on board or non-compliant: 4th class fine (max. 750 €)
If the employment contract is not on board the vehicle: 3rd class fine (max. 450 €)
If the employer didn’t fill in a certificate of posting or appoint a representative: Administrative fine (max. 2000 € per worker) Disrespect of the French minimum wage: max. 2000 € per driver (4 000 € in case of repeat offense)
The total amount of fines applied to a single company is 500 000 € maximum.
What is EUROVAT's role as a “Macron Law” representative for drivers posted in France?
EUROVAT represents you officially during your transports to or from France, and during authorities controls, as well as it stores your documents and guarantees their confidentiality.
EUROVAT takes advantage of its qualities, acquired during 25 years of VAT and tax reclaim: