The amount you recover on a foreign fuel receipt is determined by three things: the VAT rate that the country charges on fuel, whether that country allows fuel for passenger cars to be fully, partially or not at all claimed back, and whether your total request for the period exceeds the threshold amount. It is therefore never a fixed percentage that applies across the whole of Europe.
The VAT rate itself varies by country and is usually between 19 and 27 per cent, but that percentage tells you nothing about what you actually recover. Some countries exclude fuel for passenger cars from refund in part, while the same fuel for a van or lorry is fully deductible. This distinction is set out by country in the Requirements list of the tax authority and determines in practice more than the rate alone.
Why the rate is not the whole story
A directive such as 2008/9 regulates the refund process: how you submit the request, within what timeframe and via which portal. The directive does not determine which part of the VAT a country allows. That choice lies with the country where you claim the refund, and that is precisely where the difference lies between two receipts that look identical at first sight. A fuel stop with a passenger car in one country therefore yields a different percentage than the same fuel stop with a van, or the same fuel stop in another country.
In addition, the type of fuel matters. Diesel, petrol and LPG are not treated the same way everywhere, and some countries also distinguish between commuting and other business use. This is precisely the type of detail for which it makes no sense to work out for yourself what is and is not allowed per country; it is the reason why a refund request is checked separately per country before it is submitted.
The threshold amount also matters
In addition to the rate and the country rules, the threshold amount plays a role in what is ultimately paid out. A request that stays below the threshold will not be processed, even if every receipt is correct in itself. Anyone who leaves fuel receipts lying around because they do not seem to be enough misses out on an amount that would have qualified once combined with other expense categories — tolls, parking, a hotel night — across the threshold. This is one of the reasons why combining expense categories within a single request makes a difference.
To find out what this concretely means for your own business situation, you can see it fastest by answering a few questions and getting an indication straight away. The result is an estimate based on how often and in which countries you travel on business; ultimately only the country where you claim the refund determines the final amount.
What this means for administration
Because the amount varies by country and by vehicle type, it is not enough to only note the VAT amount on the receipt. What also matters is the country where you filled up, the type of vehicle you were driving, and whether it is a passenger car or business vehicle. If you keep track of that from the start, you prevent receipts from later not being traceable to the correct expense category. More on how such a request is built up and checked is on the page on VAT recovery sorted by situation.
The sources behind these rules — the directive itself, the Requirements list per country and the publications of the tax authorities — are not formulated equally clearly everywhere, and countries sometimes change their rules. How that information is kept up to date and as of which date it was consulted is explained on the page on where the information comes from.
Because the rules differ by country and may vary slightly by expense category, it is difficult to say in general what a specific receipt will yield. For questions that go beyond the estimate—for example, about a borderline case between personal and business use—we refer you to a VAT specialist; we verify and submit, but we do not provide tax advice on individual situations.
If you prefer to read the frequently asked questions first before filling anything in, you will find them at the frequently asked questions page. And if after reading you are curious what remains unclaimed in your own situation, you can do the quick scan entirely without obligation and free of charge to see what it comes to.