Frequently Asked Questions

VAT Recovery

Who has the right to recover foreign VAT?

To be authorized to recover your VAT, you must:
  • Carry out expenses abroad
  • Don’t make taxable transactions in the country of reimbursement
  • Be subject to VAT and fulfill all reporting obligations in your refund country

In which countries can I recover the VAT?

  • In all EU countries
  • In other countries with reciprocity agreements: Norway and Switzerland

On which purchases can I recover VAT?

You can recover VAT on most products and services relating to your transport activity: diesel, tolls, AdBlue, lubricants, repairs *, accessories, parking costs, hotel, catering, tunnels, bridges, etc.

The details of the products and services on which VAT recovery is possible vary according to each country.

How long should I wait for my VAT refund?

The time limit for VAT refunds varies from country to country.

Legally, according to Directive 2008/9 / EC, tax authorities have a maximum period of 8 months to process a file.
In reality, this period may vary upwards or downwards depending on each country.
To get a more precise idea of the delays observed by our experts, don’t hesitate to contact us.

Can I avoid these variable waiting times?

Yes, by subscribing to « anticipated way » to refund VAT within 10 days*.
Visit our site or contact us for more information.

What are the minimum amounts of VAT to be recovered?

  • 400€ for a quarterly file
  • 50€ for an annual file

Recovery of Fuel taxes

What are “excise”?

These are specific taxes on diesel.

Who can recover the excise duties on diesel?

The NEGOMETAL experts recover the excise duties on diesel on behalf of carriers based in the EU and whose vehicles are registered in the EU. They must carry goods or passengers. The weight of vehicles must be 7.5 tonnes or more and buses have a minimum of 10 seats.

You must be able to provide registration documents and rental / leasing contracts, as well as diesel invoices from your suppliers.

In which countries can I recover the diesel taxes?

  • France
  • Belgium
  • Spain
  • Italy
  • Slovenia
  • Hungary
  • Portugal
  • Croatia

On which products can I recover excise duties?

Only on diesel.

What are the deadlines for reimbursement of excise duties ?

The deadline for reimbursement of excise duties varies according to each country ; from 1 month to almost 2 years.

NEGOMETAL offers « anticipation », an exclusive early repayment service within 10 days* for the recovery of diesel taxes in certain countries.
See our page dedicated to EXCISE DUTY to find out more.

Macron Law on carriers posted in France

What is the Macron Law?

The Macron Law requires that all foreign drivers carrying out cabotage or transport operations to or from France are subject to French social regulations in terms of :
  • Remuneration (according to the French collective agreement which applies in this case)
  • Professional equality,
  • Working time,
  • Working conditions,
  • ...
Foreign companies posting these drivers must also have a legal representative in France.
Find all the information relating to the declaration formalities applicable to road transport on the website of the Ministry of Ecological Transition.

Which carriers are affected by the Macron Law?

This law applies to companies established outside French territory, which carry out international transport activities in France, with a loading or unloading address on French territory and which second employee drivers there as part of these activities.
It concerns both the transport of goods and the transport of people, whether it is a heavy or light vehicle.
However, the following cases don’t fall under this regulation :
  • Transit through France (without a loading or unloading address in France);
  • Independent drivers;
  • Transport for own account.

What documents must be provided to the driver and kept in his truck?

The driver must keep the following documents on board the vehicle and throughout the duration of the transport operation in France:
  • A copy of the posting certificate generated on the SIPSI site,
  • A copy of his employment contract,
  • If the driver comes from an interim company: a copy of the rider to his employment contract and the secondment agreement.

What documents must be provided to the representative in France?

The foreign transport company posting drivers in France must provide its representative with:
  • A copy of the secondment certificate,
  • The contract signed with the representative and the mandate of representation,
  • The payslips of each driver, for each month they were in France,
  • Proof of payment of wages.
The French representative must keep these documents for 18 months after the expiry of the posting certificate. In the event of an inspection, he must present them without delay to the French authorities.

How long is a certificate posting valid for?

The certificate of posting is valid for a maximum of 6 months.

How to send the certificate of posting?

The certificate of posting must be transmitted digitally via the SIPSI site of the French government.

How are the controls carried out?

Controls can be carried out by any French authority (tax, customs, etc.), on the road as well as at rest areas.

What is the French minimum wage?

The minimum wage to be observed is 10.15 euros ((gross) per hour. (January 1, 2020) You can find more information on the salary to be applied to your drivers posted to France in this table.

What are the penalties for non-compliance with the Macron Law on the posting of drivers in France?

Lack of certificate on board the vehicle or non-compliant certificate : maximum € 750
Absence, on board the vehicle, of the employee's employment contract and, where applicable, of the employee's secondment agreement : € 450 maximum
Failure to comply with the French minimum wage can result in a fine of up to € 2,000 per seconded driver and up to € 4,000 in the event of a repeat offense.
Total amount of fines applicable to the same company : maximum of € 500,000

What is our role as a legal representative?

NEGOMETAL officially represents you during your journeys in France and during control of the authorities. The company keeps your supporting documents for the legal period of 18 months after the expiry of the certificate of posting and guarantees their confidentiality.

Why choose NEGOMETAL to represent you in France?

NEGOMETAL provides a team of international VAT & tax reclaim specialists at your service, allowing you to benefit from:
  • Our extensive knowledge of the international transport sector
  • ISO 9001recognized expertise in processing of administrative documents
  • Our substancial experience in cooperating with European administrative authorities

(*) Subject to conditions

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