No, each country interprets the directive differently
Directive 2008/9 grants every entrepreneur established in the Netherlands the same right: to reclaim foreign VAT through the Tax Authority's portal. That portal is the same for all countries, but what happens next is not. Each refund country — the country where you paid the VAT — assesses your request according to its own rules. Germany accepts different expense categories than, for example, France, applies a different threshold amount, and sometimes requires different supporting documents for the same receipt.
The result is that an installation company that refuels in Germany and exhibits at a trade fair in Italy must deal with two different files, even though administratively it concerns the same type of expense. What is approved without question in one country may require additional explanation in another country or be partially rejected.
What the directive does make uniform
The core is the same everywhere: you apply digitally, via one portal, with a request that is forwarded to the country where the VAT was paid. The ten EU expense categories — the classification under which expenses such as fuel, accommodation, tolls and trade fair participation are filed — apply as a common framework in all member states. The principle that a country must respond within a certain period is also set out in the directive itself.
Where things break down is in implementation. The directive gives each country room to determine for itself which expense categories are fully deductible, which are partially deductible, and which are not deductible at all. Germany, for example, treats representation costs more strictly than some other member states. This is not a flaw in the system, but a power that each country retains within the directive.
Where countries differ in practice
The threshold amount above which a request may be submitted differs by country. The requirements for supporting documents also vary: one country accepts a scanned receipt, another wants a detailed invoice with the foreign VAT number of the supplier on it. Some countries work with mandatory fields in their own language, others accept English.
Additionally, countries differ in the extent to which they ask for additional substantiation in cases of doubt, such as mixed business and private use of a vehicle. These are not isolated incidents but structural differences that can be found in the Requirements List that the Tax Authority publishes for each refund country, and in the publications of the foreign tax authorities themselves.
What this means for your file
For an entrepreneur who is only active in one country, this is mainly background information. For those who refuel, stay overnight, or exhibit at trade fairs in multiple countries, it means that the same receipt is processed without problems in one country and requires a bit more explanation in another. That is why a request is built and reviewed separately by country, even though the underlying administration is similar.
It is also why a generic estimate is never more than an indication. Only the refund country itself determines, based on its own rules, what is actually granted. Anyone wanting to see how that works out for each situation will find the situation-specific information per country at the page where this has been worked out for each situation.
How to handle this in practice
Most small entrepreneurs do not keep separate records by country, and they do not need to. What helps is knowing that a difference between countries is normal and not a sign that something is wrong with your receipts. If you are in doubt about a specific situation — for example a cross-border vehicle or a mixed-use expense item — it is advisable to consult a VAT specialist, because that falls outside the execution role that vatea.eu fulfils.
More on how the information per country is compiled and which sources underlie it can be read at the page showing where the data comes from. If you are unsure whether your situation falls under this, then gives the FAQ overview often already has an answer.
Would you like to see concretely what this means for your own business, regardless of which countries you are active in commercially? Take the free quick-scan and see in a few questions an indication in euros. That scan is and remains free, without an account, and commits you to nothing.