Toll Refunds: Are There Rebates for Truck Tolls?

There is no general toll refund in Europe – the toll is the price for using the road. When people search for "toll refund", in practice they usually mean one of four things: VAT on the toll (reclaimable in the EU), the tax deduction as a business expense, temporary discounts, or a credit from OBUs and vignettes. Genuine repayments are rare and tied to specific cases – such as the congestion refund at Italian toll booths or the residual-value refund of Lithuanian vignettes during the 2027 system change.

The tax treatment in detail is explained in our article VAT on truck tolls. If you want to pay less, the levers are in Truck toll exemptions.

Short answer: what is refundable?

Four things often confused with "toll refund"

1. Reclaiming VAT on the toll

In many countries the toll is subject to VAT (e.g. Austria, Italy, France, the Netherlands, Poland, Hungary). As a German company you cannot deduct this foreign VAT in the German advance return; you reclaim it via the VAT refund procedure. This is the most important genuine "refund" route for tolls – but it concerns the tax, not the toll itself. Details and deadlines are in the article VAT on truck tolls.

2. Deducting the toll as a business expense

The toll is a tax-deductible business expense and thus reduces your taxable profit. However, this is not a cash inflow but a lower tax burden. Important: the toll is not a pass-through item but part of your own transport service and is passed on to the customer net.

3. Discounts instead of refunds

Many reliefs are already included in the rate and do not need to be applied for:

4. Credit instead of refund

OBU devices and vignettes are often linked to a deposit or prepaid credit. This credit is repaid at the end of the contract or on a system change – but it is not a refund of tolls paid.

When genuine toll refunds exist

• Italy – congestion and queues at the toll booth: If the waiting time at the toll booth exceeds the threshold set out in the operator's Carta dei Servizi, or if the section is significantly disrupted (closure, diversion, abandoned trip), the pedaggio may be refunded. The basis is the service charters of the concessionaires and the rules of the transport regulator ART. Application to the relevant operator with the receipt/ticket or transponder statement; thresholds, deadlines and procedures differ by concessionaire. TollCalc shows the toll as calculated – the refund must be applied for separately from the operator.
• System change Lithuania: All vignettes bought in 2026 expire on 31 Dec 2026. For unused remaining periods, a residual-value refund is planned before Via Toll starts on 01 Jan 2027.
• Misbookings and double charges: Incorrectly recorded vehicle classes, phantom trips or double transponder reads are refunded by operators on request – usually against proof of the route.
• OBU deposit and prepaid credit: Repaid on termination of the toll contract or device change.
• Subsidy programmes: For combined transport or alternative powertrains, several countries offer grants that can reduce toll costs. This is a subsidy, not an automatic refund – check the application and deadlines.
• Disputed charges: Legal remedies are pending against some new regional charges (e.g. R-PASS in France). Refunds from these would only be possible after a final ruling.

Country overview: toll and VAT

Regardless of VAT, Italy also has the congestion refund: waiting times at the toll booth or significant disruptions can be refunded there under the operator's Carta dei Servizi (see above).

How to reclaim the VAT

1. Collect toll invoices – with a clearly stated VAT amount and your company name.
2. File the application with the tax authority of the country; in Germany bundled via the Federal Central Tax Office (BZSt).
3. Note the deadline: by 30 September of the following year.
4. Use service providers: many toll operators and fuel-card providers handle the refund procedure ("VAT service") as part of the contract.

For non-EU countries the EU procedure does not apply: in Switzerland there is no VAT on the LSVA, in Norway truck toll VAT is not refundable, and in the United Kingdom no VAT is charged on the toll.

FAQ

Is there a toll refund like the diesel rebate?

No. Unlike the diesel rebate for farmers, there is no general repayment of truck tolls. A refund always concerns the VAT, not the toll itself.

Can I deduct the toll from tax?

Yes. The toll is a business expense and reduces your taxable profit. But it is not a cash payment, it is a lower tax burden.

Do I get the VAT on foreign tolls back?

In the EU, in principle yes – via the VAT refund procedure with a deadline of 30 September of the following year. Exceptions: Belgium (Flanders/Brussels charge no VAT), Switzerland and the UK (no VAT), Norway (truck toll VAT not refundable).

Do I get the toll back in Italy during congestion?

In many cases yes. Italian motorway operators provide for refunds in their service charters (Carta dei Servizi) when exceptionally long waiting times occur at the toll booth or the section is significantly disrupted. The exact thresholds and the application procedure are set by the respective concessionaire and monitored by the transport regulator ART – the refund must be applied for from the operator.

Do I get money back if I don't use a vignette?

Only in certain cases. With the Lithuanian system change in 2027, a residual-value refund is planned for vignettes bought in 2026. Otherwise: bought vignettes and prepaid credit are generally not refunded pro rata.

Official sources

• BZSt – VAT refund procedure
• ART – Autorità di Regolazione dei Trasporti (Italy)
• Autostrade per l'Italia – customer service and rimborsi
• Toll Collect – truck toll Germany
• ASFINAG – GO-Maut Austria
• Live toll rules for all countries on TollCalc

Read on: VAT on truck tolls and Truck toll exemptions.

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