Does VAT on fuel abroad change every year?
Yes, the conditions under which a refund country grants VAT recovery on fuel purchased abroad are not permanent. Each EU country sets its own percentage of fuel costs eligible for deduction, and those percentages, threshold amounts, and exceptions are reviewed regularly. For a business that routinely crosses borders to refuel, this means that what applied last year will not automatically apply this year.
This particularly affects businesses that request the same fixed amount annually and assume the calculation remains unchanged: a plumbing contractor whose technicians regularly refuel in Germany or Belgium, a transport company, or a trading company that attends multiple trade fairs per year and drives and refuels there. Anyone who has submitted the same application for years runs the risk of overlooking a change.
What kinds of changes occur
The changes that occur in practice fall broadly into a few categories. A refund country may adjust the deduction percentage for fuel, for example by distinguishing between passenger cars and commercial vans, or between business and mixed use. A country may expand or narrow the list of cost categories that fall under "transport". And threshold amounts—the minimum amount for which a request per country and period qualifies—are indexed periodically.
Additionally, we see refund countries gradually adapting their rules to electric driving. Where charging costs initially fell outside the classic fuel category, some countries now explicitly include them in their requirements. For a fleet that has partially switched to electric vehicles, this is a practically relevant point: the costs fall under a different cost category than the business is accustomed to.
For whom this matters most
These changes are most noticeable for businesses that have cross-border travel as a fixed part of their operations, not as an exception. Think of a plumbing contractor with jobs just across the border, a sales representative who covers multiple EU countries in his territory, or an organization that attends the same foreign trade fair annually and drives there with its own vehicles. For a business that crosses the border to refuel occasionally once a year, the impact of an annual adjustment is usually limited.
The size of the fleet is also relevant. If you operate multiple vehicles and track fuel costs per vehicle, you will feel a change in the deduction percentage more quickly in the total amount than a sole proprietor with one car. A small change in a refund country's rules then has an impact across a larger number of receipts and a larger total amount.
How to stay informed about what a refund country allows this year
The most reliable source for what a refund country currently allows is the up-to-date requirements list maintained by the Dutch Tax Administration per country, supplemented by publications from the refund country's own tax authority. Because these sources can change, it is advisable to note the date on which you consulted them, so you can later check whether anything has been adjusted in the meantime. how we track sources per country provides an overview of how that process works.
For those who want to know what a change in the rules concretely means for their own amount, an estimate is often more useful than reviewing the regulations themselves. get an estimate in a few questions of what you may be leaving on the table provides an initial picture of that, without requiring you to create an account.
What this means in practice for your request
Because the rules can shift per country and per year, it is advisable not to base a request solely on repeating last year's submission. A receipt that was fully deductible last year does not automatically remain so this year, and conversely, a cost item that was previously excluded may now be eligible. This is also why the platform re-tests every receipt against what the refund country allows at the time of submission, rather than applying a fixed, unchanged rule. To learn more about how requests are assessed by cost type and country, see the overview of VAT refunds by situation.
For more complex questions—for example, when it is unclear whether a specific change also applies to your vehicle fleet—it is advisable to consult a VAT specialist; the platform is an executor and information source, not a tax advisor.
Start with a non-binding overview
Do you want to know whether the annual changes in the rules are relevant to your situation, without having to consult the requirements lists of four countries yourself? Take the free quick-scan or browse the topics in the knowledge base; both are accessible without an account.