VAT za wynajem samochodu w Niemczech — żądanie zwrotu

Rental of a car in Germany is eligible

VAT on the rental of a car or other means of transport in Germany falls under the cost categories for which a Dutch entrepreneur can request a refund via the tax authority's portal. This concerns rental for business use: a car for a client visit, a company van for a job, or another means of transport used for the business. The directive places "rental of means of transport" as one of the ten standard categories in which expenses are classified when submitting a refund request.

What is actually refunded depends on what Germany allows as the refund country for this category. Some EU countries have restrictions on VAT deduction for private cars, for example in cases of mixed business and private use; other countries allow full deduction as long as the business character is demonstrable. This assessment is made by the German tax authority, not by the applicant, and is based on the invoice and the description of use that has been submitted. An invoice from the rental company with the German VAT amount separately listed is the basis; if this specification is missing, a refund request for that item cannot be properly substantiated.

Source: the cost categories and country-specific rules

That rental of means of transport counts as a separate cost category within the refund