Maybe you are among the transporters who do not know that external VAT can be recovered, or you know about it, but until now you have not succeeded because you did not know the process.
There is no problem! You have come to the right place, where you can find out the steps to recover External VAT!
In this article we want to present you with all the information necessary for transporters to recover external VAT.
Statistics show that over 70% of Romanian companies do not recover their VAT amounts spent abroad, and at European level 5 billion euros remain unclaimed every year. The process takes time, patience, great attention to detail and knowing all the steps.
The biggest expenses are those for fuel consumption, that’s why most carriers want to know what the process is for recovering VAT on diesel.
So, because of this, we want this information to reach as many people as possible, because it’s everything you need to know to recover external VAT.
The main conditions under which external VAT recovery can be requested
- The company must be a VAT payer.
As Romanian Legislation provides, companies whose annual turnover exceeds 300,000 lei must register as VAT payers, but you can do so if it is in your interest and under this threshold (especially for companies of Transport).
- To have had expenses that have the right to deduct VAT in that country.
You must keep in mind that not all countries allow VAT recovery for all categories. You can check here.
- The requested amount must be above the imposed limit.
If the recovery request covers a period of less than one year but more than 3 months, the amount of VAT for which the recovery is requested must be over 400 euros.
For recovery periods of a calendar year or the remaining period of a year, the requested amount cannot be less than 50 euros.
How to apply for external VAT recovery?
- The request is made by completing form 318;
- The form must be submitted electronically, it is necessary to register in the Virtual Private Space and have an electronic signature;
- You need to enter certain codes to describe the type of paid goods or services you find here.
The recovery request must be submitted by September 30 of the year following the reimbursement period. Specifically, for the reimbursement of VAT paid in 2021, the application deadline is September 30, 2022.
Steps to follow in VAT recovery
Step 1: You need to collect all receipts and invoices from the requested period.
These can be from:
- Fuel expenses;
- Road taxes; (ex: HU-GO – Hungary)
- Vehicle repairs, car wash, auto parts, oils or additives;
- accommodation services;
- Tables in accommodation / restaurants;
- Car rental taxi / public transport services;
- Parking lots.
Step 2: Sort receipts and invoices according to the conditions of each country.
Countries that only accept invoices are: Hungary, Greece, Spain, Italy and Portugal.
Other countries also accept vouchers but have their own conditions, for example: maximum value of the vouchers, the company’s data must be entered on the voucher (at least the CUI and the name of the company).
Step 3: Complete the 318 statement and attach the scanned receipts and invoices (preferably in the order in which they were recorded).
Step 4: Submission of documents to ANAF.
*If someone will submit the documents for you: an accountant, another employee of your company or someone else, a power of attorney translated into the language of the country from which the amounts of money are recovered will be needed.
A valid electronic signature is also required, because this application must also be submitted in the virtual space – the ANAF platform.
All declarations must also be signed electronically:
- Access the ANAF portal → Electronic Declarations module;
- Choose Legal entities from the left menu, then EU VAT refund;
- Access the List of forms in the right panel;
- Download form D318;
- Complete it using the Adobe V.8 program. Here are the instructions;
- Click on the VALIDATE button to be notified of any errors;
- Sign electronically, save and hit the SEND button. You should receive confirmation of receipt by email.
Step 5: Verification of the received declaration number on the platform
The status of your request can be checked by logging into your account on the ANAF website, in the section Submitted declarations, then VAT Refund. All validation messages, including those from abroad, can be found in the Declaration History section. You will receive the decision by post.
You can also find out all the necessary information from the ANAF VAT Guide.
Careful:
During the external VAT recovery process, there may be possible communications between you and the advisers of the tax authority in the country where you submitted the application, and these are done in the official language of the respective state.
Most frequently asked questions
How long does it take to get your money back from external VAT?
The time in which you will recover your money depends on the country to which you make the recovery request. You can wait up to 4 months from the request, but there are also countries that refund VAT in less than 30 days.
You can benefit from the payment of late interest if a country is late in repaying the money.
What is the Reimbursement Decision and by whom is it issued?
The refund decision is the document by which the VAT recovery request is approved. This is issued by the competent fiscal body, more precisely by ANAF.
Where should the documents for the external VAT refund be submitted?
The statements for the reimbursement of external VAT are submitted to the fiscal body where the companies have their fiscal domicile in one of the following ways: directly to the department in charge of fiscal management, by post or by e-mail.
When can external VAT recovery be requested?
Recovery of external VAT is done, as a rule, in 45 days or in 90 days, if the settlement of the VAT statement also requires an early check.
If for the settlement of the request it is necessary to administer other additional evidence in order to make a decision, the initial term can be extended by a period of 2-6 months.
During this period, no interest can be claimed for delayed VAT reimbursement.
Taxable persons can request quarterly or monthly VAT recovery, if there are negative amounts that must be settled.
How many times can you request VAT recovery in a certain period?
The request for the recovery of external VAT can be made whenever there is a surplus of VAT resulting from the related calculations, but only if the amount is greater than 5,000 lei.
Case study – external VAT recovery
With a simple calculation, if you fill up in Hungary, which has a VAT rate of 27%, 800 liters of diesel (worth 3,900 lei), you can recover approximately 829 lei.
If we go even further and imagine that in one month you filled 3,000 liters of diesel in Hungary alone (its value being 14,700 lei), find out that you can recover neither more nor less than 3,125 lei.
The experiences of CargoTrack partners in the recovery of external VAT
From discussions with our partners, we discovered that they encountered many obstacles in trying to recover external VAT, including:
- They did not have the necessary time to prepare and submit the documents;
- They failed to complete the declarations correctly and their application was rejected;
- They were asked for additional documents from the advisers of the countries where they are recovering;
- They have not been able to keep in touch with foreign authorities, because communication is done in the language of the respective state.
Following the analysis of these situations, in 2015 we brought a service to help carriers, to recover important sums of money much more simply:
We take care of all the file and its submission to the competent authorities.
Many partners turn to us because they have significant expenses for fuel consumption, so they apply for the recovery of VAT on diesel. So they get large amounts of external VAT refunds which definitely make a difference.
If you want to get these amounts of money, call the CargoTrack team. You have nothing to lose!
Why recover external VAT through us?
The process is simplified to the maximum, thus, the department dedicated to VAT recovery, collects the receipts or invoices with VAT from you together with the rest of the necessary documentation. From here on you just have to relax, because we:
- We handle the ENTIRE process! (file with documents, the discussion with the authorities, solving any problems);
- We have the lowest commissions;
- You pay us ONLY when you have collected the VAT money;
- Get FREE consultation – see immediately how much money you can recover from VAT;
- We accept all properly drawn up invoices and receipts regardless of amount as well as those from: DKV, OMV, Lukoil, Euroshell, UTA, FAI, WAG, Esso, AS24 or Axxès!;
- Because we recover VAT semi-annually, quarterly or even annually!
Where do we recover the VAT?
Where do we recover the VAT?
CargoTrack ensures the return of external VAT from 27 countries:
Germany, France, Italy, Austria, Belgium, Spain, Bulgaria, Czech Republic, Denmark, Finland, Ireland, Luxembourg, Netherlands, Norway, Poland, Slovakia, Slovenia, Sweden, Portugal, Greece, Lithuania, Hungary, Croatia, Latvia, Estonia and Romania.
You pay nothing only if the VAT is recovered and the amount is transferred to your account!
Get free advice from experts who have been working in the field for over 6 years.
Apply and find out what amounts you can get
Maybe you are among the transporters who do not know that external VAT can be recovered, or you know about it, but until now you have not succeeded because you did not know the process.
There is no problem! You have come to the right place, where you can find out the steps to recover External VAT!
In this article we want to present you with all the information necessary for transporters to recover external VAT.
Statistics show that over 70% of Romanian companies do not recover their VAT amounts spent abroad, and at European level 5 billion euros remain unclaimed every year. The process takes time, patience, great attention to detail and knowing all the steps.
The biggest expenses are those for fuel consumption, that’s why most carriers want to know what the process is for recovering VAT on diesel.
So, because of this, we want this information to reach as many people as possible, because it’s everything you need to know to recover external VAT.
The main conditions under which external VAT recovery can be requested
- The company must be a VAT payer.
As Romanian Legislation provides, companies whose annual turnover exceeds 300,000 lei must register as VAT payers, but you can do so if it is in your interest and under this threshold (especially for companies of Transport).
- To have had expenses that have the right to deduct VAT in that country.
You must keep in mind that not all countries allow VAT recovery for all categories. You can check here.
- The requested amount must be above the imposed limit.
If the recovery request covers a period of less than one year but more than 3 months, the amount of VAT for which the recovery is requested must be over 400 euros.
For recovery periods of a calendar year or the remaining period of a year, the requested amount cannot be less than 50 euros.
How to apply for external VAT recovery?
- The request is made by completing form 318;
- The form must be submitted electronically, it is necessary to register in the Virtual Private Space and have an electronic signature;
- You need to enter certain codes to describe the type of paid goods or services you find here.
The recovery request must be submitted by September 30 of the year following the reimbursement period. Specifically, for the reimbursement of VAT paid in 2021, the application deadline is September 30, 2022.
Steps to follow in VAT recovery
Step 1: You need to collect all receipts and invoices from the requested period.
These can be from:
- Fuel expenses;
- Road taxes; (ex: HU-GO – Hungary)
- Vehicle repairs, car wash, auto parts, oils or additives;
- accommodation services;
- Tables in accommodation / restaurants;
- Car rental taxi / public transport services;
- Parking lots.
Step 2: Sort receipts and invoices according to the conditions of each country.
Countries that only accept invoices are: Hungary, Greece, Spain, Italy and Portugal.
Other countries also accept vouchers but have their own conditions, for example: maximum value of the vouchers, the company’s data must be entered on the voucher (at least the CUI and the name of the company).
Step 3: Complete the 318 statement and attach the scanned receipts and invoices (preferably in the order in which they were recorded).
Step 4: Submission of documents to ANAF.
*If someone will submit the documents for you: an accountant, another employee of your company or someone else, a power of attorney translated into the language of the country from which the amounts of money are recovered will be needed.
A valid electronic signature is also required, because this application must also be submitted in the virtual space – the ANAF platform.
All declarations must also be signed electronically:
- Access the ANAF portal → Electronic Declarations module;
- Choose Legal entities from the left menu, then EU VAT refund;
- Access the List of forms in the right panel;
- Download form D318;
- Complete it using the Adobe V.8 program. Here are the instructions;
- Click on the VALIDATE button to be notified of any errors;
- Sign electronically, save and hit the SEND button. You should receive confirmation of receipt by email.
Step 5: Verification of the received declaration number on the platform
The status of your request can be checked by logging into your account on the ANAF website, in the section Submitted declarations, then VAT Refund. All validation messages, including those from abroad, can be found in the Declaration History section. You will receive the decision by post.
You can also find out all the necessary information from the ANAF VAT Guide.
Careful:
During the external VAT recovery process, there may be possible communications between you and the advisers of the tax authority in the country where you submitted the application, and these are done in the official language of the respective state.
Most frequently asked questions
How long does it take to get your money back from external VAT?
The time in which you will recover your money depends on the country to which you make the recovery request. You can wait up to 4 months from the request, but there are also countries that refund VAT in less than 30 days.
You can benefit from the payment of late interest if a country is late in repaying the money.
What is the Reimbursement Decision and by whom is it issued?
The refund decision is the document by which the VAT recovery request is approved. This is issued by the competent fiscal body, more precisely by ANAF.
Where should the documents for the external VAT refund be submitted?
The statements for the reimbursement of external VAT are submitted to the fiscal body where the companies have their fiscal domicile in one of the following ways: directly to the department in charge of fiscal management, by post or by e-mail.
When can external VAT recovery be requested?
Recovery of external VAT is done, as a rule, in 45 days or in 90 days, if the settlement of the VAT statement also requires an early check.
If for the settlement of the request it is necessary to administer other additional evidence in order to make a decision, the initial term can be extended by a period of 2-6 months.
During this period, no interest can be claimed for delayed VAT reimbursement.
Taxable persons can request quarterly or monthly VAT recovery, if there are negative amounts that must be settled.
How many times can you request VAT recovery in a certain period?
The request for the recovery of external VAT can be made whenever there is a surplus of VAT resulting from the related calculations, but only if the amount is greater than 5,000 lei.
Case study – external VAT recovery
With a simple calculation, if you fill up in Hungary, which has a VAT rate of 27%, 800 liters of diesel (worth 3,900 lei), you can recover approximately 829 lei.
If we go even further and imagine that in one month you filled 3,000 liters of diesel in Hungary alone (its value being 14,700 lei), find out that you can recover neither more nor less than 3,125 lei.
The experiences of CargoTrack partners in the recovery of external VAT
From discussions with our partners, we discovered that they encountered many obstacles in trying to recover external VAT, including:
- They did not have the necessary time to prepare and submit the documents;
- They failed to complete the declarations correctly and their application was rejected;
- They were asked for additional documents from the advisers of the countries where they are recovering;
- They have not been able to keep in touch with foreign authorities, because communication is done in the language of the respective state.
Following the analysis of these situations, in 2015 we brought a service to help carriers, to recover important sums of money much more simply:
We take care of all the file and its submission to the competent authorities.
Many partners turn to us because they have significant expenses for fuel consumption, so they apply for the recovery of VAT on diesel. So they get large amounts of external VAT refunds which definitely make a difference.
If you want to get these amounts of money, call the CargoTrack team. You have nothing to lose!
Why recover external VAT through us?
The process is simplified to the maximum, thus, the department dedicated to VAT recovery, collects the receipts or invoices with VAT from you together with the rest of the necessary documentation. From here on you just have to relax, because we:
- We handle the ENTIRE process! (file with documents, the discussion with the authorities, solving any problems);
- We have the lowest commissions;
- You pay us ONLY when you have collected the VAT money;
- Get FREE consultation – see immediately how much money you can recover from VAT;
- We accept all properly drawn up invoices and receipts regardless of amount as well as those from: DKV, OMV, Lukoil, Euroshell, UTA, FAI, WAG, Esso, AS24 or Axxès!;
- Because we recover VAT semi-annually, quarterly or even annually!
Where do we recover the VAT?
Where do we recover the VAT?
CargoTrack ensures the return of external VAT from 27 countries:
Germany, France, Italy, Austria, Belgium, Spain, Bulgaria, Czech Republic, Denmark, Finland, Ireland, Luxembourg, Netherlands, Norway, Poland, Slovakia, Slovenia, Sweden, Portugal, Greece, Lithuania, Hungary, Croatia, Latvia, Estonia and Romania.
You pay nothing only if the VAT is recovered and the amount is transferred to your account!
Get free advice from experts who have been working in the field for over 6 years.
Apply and find out what amounts you can get
https://www.youtube.com/watch?v=pX8czAydwhg&ab_channel=CargoTrackMonitorizareGPS
