reclaim VAT taxi Belgium

Taxi costs fall under the transport cost category

VAT on a business taxi trip in Belgium can in principle be included in a refund request. Transport costs are one of the ten cost categories into which the EU refund portal divides VAT amounts, alongside for example fuel, tolls, hotel accommodation and trade fair participation. A taxi receipt from Belgium is classified in that categorisation and bundled together with other Belgian receipts into a single request to the Belgian tax authority.

Whether that VAT is actually granted depends on what Belgium itself permits in deduction for its own entrepreneurs. Directive 2008/9 does not itself regulate which costs are deductible — that remains the national rule of the refund country. A number of EU countries exclude certain categories or restrict them, such as passenger transport, representation or catering. What specifically applies in Belgium for taxi costs is described in the Requirements list that the Tax Authority maintains per country; that list is the place to see whether a Belgian taxi receipt counts or falls outside the scope.

Why this follows from Article 5 of the Directive

Article 5, second paragraph, of Directive 2008/9/EG provides that the refund of input VAT is assessed according to the rules that apply in the Member State of refund for the deduction of