claim VAT back on tolls in Italy
Tolls and road charges in Italy fall under the refund scheme
VAT paid in Italy on tolls and road charges for business trips may be eligible for refund via the Dutch Tax Authority. Tolls and road use are among the cost categories distinguished by the EU directive on foreign VAT refunds, alongside for example fuel, accommodation and trade fair participation. The requirement is always that the trip had a business purpose and that Italian VAT is actually stated on the invoice or receipt.
Not every EU country treats tolls and road charges in the same way. Some countries levy VAT on road use, other countries provide an exemption or a different scheme, and that difference determines whether there is anything to claim back at all
What this is based on
- Tax Administration — Requirements for VAT reclaim request from other EU countries (per country)
- Council Directive 2008/9/EC (VAT refund for taxable persons not established in the Member State)
- European Commission — Taxes in Europe Database (TIC)
Directive 2008/9/EC is available on EUR-Lex and the Tax Administration publishes the Requirements list itself. We provide references for each statement; you do not have to take our word for it.
This is not legal advice. This page provides general information about the regulations that this platform covers. We do not know your situation. If in doubt about your own case, consult a lawyer or the relevant supervisory authority.
Written with AI based on the sources above, checked by a human on 2026-08-18. Is something wrong? Let us know — corrections are prioritized.