VAT wynajem samochodu Luksemburg zwrot

Deduction of rental cars follows Luxembourg's own rules

Vat on the rental of a vehicle in Luxembourg can be included in the refund request, but whether that amount is fully granted depends on what Luxembourg allows to its own entrepreneurs. The refund via the Tax and Customs Administration's portal does not work according to Dutch deduction rules: the country where the vat was paid determines whether and to what extent that vat is deductible. Many EU countries impose their own restrictions on passenger cars and other vehicles — sometimes a complete exclusion, sometimes a partial deduction — and those restrictions also apply to a Dutch entrepreneur who rents a car in Luxembourg.

Rental of a vehicle is one of the ten EU cost categories into which a receipt is classified before a request is compiled. That classification only says something about the category, not about the outcome: only the assessment of what Luxembourg allows for that category determines whether the vat is fully, partially or not included in the submitted request. What specifically applies to Luxembourg for this cost category is stated in the Requirements list of the Tax and Customs Administration per refund country; that list is consulted before a request for this country is