VAT za wynajem samochodu w Belgii — żądanie zwrotu

Vat on car rental in Belgium: deduction is often limited, not excluded

Vat on the rental of a passenger car in Belgium can in principle be claimed back via the tax authority portal, but the amount that is ultimately granted is often lower in practice than the vat shown on the invoice. The reason is that many EU member states, including Belgium, have a limitation on the right to deduct for passenger cars — also for their own taxable persons. This limitation carries through in what a Dutch entrepreneur can claim back via the refund procedure: the refund country applies the same regime as it would for a domestic deduction item.

For vans and other business transport without the character of a passenger car, this limitation generally does not apply in the same way, and the vat on rental can be fully included in the request. The difference between "passenger car" and other means of transport, and the precise extent of limitation that Belgium applies, is described in the country-specific requirements of the tax authority. When submitting a request, the rental of a means of transport is classified as a separate cost category and assessed against those requirements, so that only the part that the refund country also actually allows is submitted.

Basis: article 4 of the directive and the Requirements list

Directive 2008/9/EC provides in article 4 that a refund member state may apply the same exclusions and limitations on deduction as those that apply to its own taxable persons. For Dutch entrepreneurs claiming vat back on car rental in Belgium, this means that not the Dutch rules are decisive, but the Belgian ones. Which limitation exactly applies to the rental of passenger cars is detailed per country in the Requirements for a request for vat refund from other EU countries of the tax authority; that list is the leading source when assessing this cost category.