VAT and excise module
30 September: the one date after which foreign VAT stops coming back
Published: 2026-09-04
Written by Natys Vytautas, CEO of UAB NVGroup.
The customs refund window rolls forward smoothly — three years from each declaration, one month falling off every month. Foreign VAT works differently. It has one date, the same for everyone, arriving once a year, closing the entire previous year in a single stroke.
How the deadline works
Claims to refund VAT paid in another EU member state are filed by 30 September of the following calendar year. If you're late, the right is normally lost irreversibly — unless you can prove special circumstances beyond the company's control.
In practice this means: VAT paid in Poland, Germany or the Netherlands in 2026 must be claimed by 30 September 2027. By the evening of 30 September, it's no longer money — it's a cost.
Non-EU countries have different deadlines. Norway and Switzerland require the claim by 30 June of the following year — three months earlier, which is exactly why this deadline is missed most often. Iceland, by contrast, allows claims up to five years later.
A single haulier can hold all three deadlines at once, and they don't line up.
Two amount thresholds
The deadline isn't the only constraint. There's also a minimum amount, and it changes the decision of when to file.
For a claim covering a period of at least three months, the minimum VAT amount per country is €400.
For a claim covering the full calendar year — €50.
This raises a question most hauliers never ask: file now for the quarter, or wait until year-end?
The answer depends on cash flow. The decision period is about four months, and if the tax administration asks for more information it can take up to eight. So a quarterly claim filed in April gets money back in August or later. An annual claim filed in September gets it back early the following year.
For a company that cares about working capital, quarterly filing is almost always better. But that requires knowing whether the €400 threshold has already been reached — and nobody sees that in real time.
Why the money stays unclaimed
Nobody totals it by country. In accounting, fuel expenses are a single line. How much of it is Polish VAT, how much German, how much Dutch — that doesn't show up anywhere unless someone deliberately separates it.
Documents are scattered. Fuel-card invoices reach accounting automatically. Fuel bought with cash, roadside repairs, ferries, car washes, parking — those receipts stay in the driver's folder or the cab.
The threshold is invisible. A haulier who's collected €380 of Polish VAT in a quarter doesn't know they're twenty euros short. And doesn't know they'll collect it next week.
The deadline has no owner. 30 September isn't on anyone's calendar, because it comes once a year and sends no reminder.
What needs sorting well before September
This is the most important part, and it's not about the deadline.
The claim needs valid documents. A till receipt without buyer identification is invalid for a claim in many countries — but that only becomes apparent four months after filing, when it's too late to obtain a valid document.
Poland is a particularly sharp case: a receipt without the buyer's NIP can never later be converted into an invoice. The decision is made at the till, and it's final.
So the practical sequence runs counter to intuition. Sorting it out in September is already too late — September is only for filing. Document quality is decided the moment the driver is standing at the pump, which means April, May, and every other month.
Practical calendar
| When | What to do |
|---|---|
| Every month | Check which documents are invalid, while an invoice can still be requested |
| Every quarter | Check which countries crossed €400 — file the claim |
| May | Review Norway and Switzerland amounts — deadline 30 June |
| July | Review the previous year's archive by country |
| August | File whatever hasn't been filed yet |
| 30 September | The window closes |
Excise duty — a separate money flow
It's worth knowing that in some countries professional hauliers can also reclaim part of the excise duty on fuel, not just VAT. Deadlines differ — often up to two years back.
This is a separate procedure with its own rules, and it's forgotten even more often than VAT, because it's talked about less. The list of eligible countries and the conditions change, so it's worth confirming specifics with your own agent.
Frequently asked questions
Can I file the claim myself, without an agent?
Yes. In most EU countries, claims are filed through your own national tax authority's online portal. An agent is useful for language, for handling queries from a foreign tax administration, and for knowing each country's list of non-deductible expenses — but is not legally required.
What happens if the threshold isn't reached?
If less than €50 of VAT accumulated in one country over the year, no claim can be filed. The amount simply remains a cost.
Are hotel and meal expenses refundable?
It depends on the country. Some states restrict or entirely disallow VAT refunds on accommodation, meals, entertainment expenses, or car rental. This must be checked country by country.
How long does it take to get the money back?
The standard decision period is about four months. If the tax administration requests additional information, the process can take up to eight months.
Can the deadline be extended?
In practice, no. A delay usually means an irreversible loss of the right, unless proven special circumstances exist.
General information, not tax advice. Please have a specific expense assessed by your own tax adviser or agent.