reclaim VAT toll Germany

German toll falls under the refundable cost categories

Toll and road charges paid in Germany for business travel are among the cost items that can be submitted under the EU VAT refund scheme, provided that German VAT is stated on the receipt or invoice. This applies to tolls on motorways and the German Maut, as well as other motoring costs incurred on the road, such as fuel and parking. The scheme makes no fundamental distinction between toll and other business travel costs: what matters is whether Germany charges VAT on that specific item, and whether the business has incurred those costs for taxable business activities.

Not every toll payment is automatically a VAT item. Some toll systems are structured in such a way that the levy is not regarded as a separate VAT-liable service, and this varies by road operator and type of route. What Germany concretely allows and what supporting documents are required for that purpose is described per cost category in the Requirements list maintained by the Tax Administration per refund country. For a toll receipt relating to business use, it is therefore important to check whether VAT is stated on it, and not to assume a fixed percentage or fixed amount — this varies and is not set out in a general rule.

What this is based on: Directive 2008/9 and the Requirements list

The right to request a refund of foreign VAT on business costs stems from Council Directive 2008/9/EC, which governs refunds for businesses that pay VAT in an EU Member State other than their country of establishment. Which cost categories Germany concretely recognises for refund, and what conditions apply to them — including the question of whether toll and road charges are accepted as a separate item — is described in the Requirements for VAT refund requests from other E