Which receipts do I need to claim VAT back?
An invoice or receipt with VAT details from the purchase country
You always need the original proof of purchase from the country where you fuelled, stayed, tolled, exhibited or dined: an invoice or receipt showing the supplier, the VAT amount and the VAT rate of that country. A till receipt is sufficient for smaller amounts, provided it contains the information that the Member State of refund itself requires — what exactly this is varies by country and is set out in the Requirements list of the Tax and Customs Administration. A Dutch invoice, or a receipt without VAT specification, cannot be used for this refund: this concerns foreign VAT, so the proof must come from abroad and explicitly show the foreign VAT.
Per cost category, additional requirements may apply, for example a minimum amount per invoice above which a country includes the purchase
What this is based on
- Tax Administration — Requirements for VAT reclaim request from other EU countries (per country)
- Tax and Customs Administration — Guidance on the request for VAT refund from other EU countries
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.