claim VAT back on fuel in Luxembourg

Fuel purchased in Luxembourg is eligible

VAT on fuel purchased in Luxembourg for a business trip falls under the cost categories that can be reclaimed through the European VAT refund procedure. Fuel is one of the ten standard categories used in the Dutch Tax Administration's digital portal to classify foreign receipts, alongside tolls, accommodation and trade fair participation, for example. For a Dutch entrepreneur who refuels in Luxembourg during a business trip, the same principle therefore applies as for fuel in other EU countries: the VAT is in principle not deductible in the Dutch tax return, but can be submitted to Luxembourg through a refund request.

Whether that VAT is fully granted is a separate question, and it is not answered by Directive 2008/9 itself but by the refund country. Member States may namely apply their own restrictions on the deduction of VAT on certain motor vehicle costs, for example a lower percentage for cars than for vans, or exclusions for specific use. These exceptions vary by country and are not in the Directive, but in the national rules applied by the refund country. For Luxembourg, this can be found in the country-specific notes of the Dutch Tax Administration and in the European database of national VAT rules.

What this is based on

The right to request VAT back on business expenses in another EU country follows from Directive 2008/9/EC, which regulates the procedure and scope of refund requests for entrepreneurs who are not established in the refund