reclaim VAT car rental Germany

Rental of a car in Germany is eligible

VAT on the rental of a car or other means of transport in Germany falls within the cost categories for which a Dutch entrepreneur can request a refund via the Dutch Tax Authority portal. This concerns rental for business use: a car for a client visit, a commercial van for a job, or another means of transport used for the business. The directive places 'rental of means of transport' as one of the ten standard categories into which expenses are classified when submitting a request.

What is actually refunded depends on what Germany as the refund country allows for this category. Some EU countries have restrictions on the deduction of VAT on private cars, for example in cases of mixed business and private use; other countries allow full deduction as long as the business purpose is demonstrable. That assessment is made by the German tax authority, not by the applicant, and is done on the basis of the invoice and the description of use that has been submitted. An invoice from the rental company with the German VAT amount separately stated is the basis; if that specification is missing, a request for that item cannot be properly substantiated.

Source: the cost categories and country-specific rules

That rental of means of transport counts as a separate cost category within the refund