reclaim VAT fuel Belgium

Fuel in Belgium is refundable, with an exception for passenger cars

VAT on fuel purchased in Belgium for business use is eligible for refund via the Tax Administration portal. Fuel is one of the ten fixed cost categories within the EU refund system, and for commercial vehicles such as vans and trucks, in most cases the full VAT on the fuel receipt is eligible for refund. For passenger cars, the situation is different: Belgium has its own restriction on the deduction, which means that not automatically the full VAT on fuel for such a vehicle is refunded. What exactly is and is not included depends on the type of vehicle and its use, and this is assessed per request against what Belgium as the refund country allows.

In practice, this means that a fuel receipt from Belgium is first classified under the fuel cost category, and subsequently compared with the Belgian rules for that cost category — separately from, for example, toll costs or parking fees, which run as separate cost categories. A request can bundle fuel receipts from multiple refueling occasions, as long as the total falls within the set period and thresholds of the refund request. The final award remains at the discretion of the Belgian tax authority