reclaim VAT toll France

Toll on French motorways is generally VAT-taxed

Toll charges on French motorways are in practice calculated including French VAT, and that amount therefore falls within the costs that can be claimed back via the portal. Toll and road tax are among the cost categories that Directive 2008/9 distinguishes for the refund procedure, alongside for example fuel, hotel accommodation, trade fair participation and business meals. For a Dutch entrepreneur driving a company vehicle through France, the toll on that same route therefore counts towards the total amount that is mapped out via the portal.

What matters is the evidence: a toll receipt or invoice on which the VAT and the French toll operator are clearly identifiable. With automatic toll collection (badge or licence plate) the operator provides, upon request, a statement with VAT specification, and that statement is the document that belongs with the request. Whether a specific receipt meets the requirements and which VAT rate precisely applies depends on how the refund country — in this case France — assesses that document; that is tested in the phase in which receipts are read and classified, not in advance