VAT on truck tolls: what hauliers need to know

Yes, VAT is charged on truck tolls in most European countries – but for hauliers the decisive figure is always the net amount. For cost planning and invoicing your customer, what matters is the toll without VAT, because you reclaim the VAT as input VAT (directly at home, via the foreign VAT refund procedure in other EU countries). At the same time, the toll is not a "pass-through item": it becomes part of the consideration for your transport service and is subject to your own VAT on the customer invoice.

This article explains the tax basics, the nature of toll rates in the main countries and how to handle tolls correctly in your accounts – from your own cost position to recharging customers at home and abroad.

Three tax categories of tolls

Whether and how VAT applies to a toll depends on its legal nature. There are three categories:

1. Toll as a VAT-liable service – e.g. Italy, France, Spain, Austria, Hungary, Poland. The toll operators sell a road-use service to which the national VAT rate is added. The haulier can claim this VAT as input VAT (or have it refunded abroad).
2. Toll as a pure fee/levy without VAT – e.g. Germany (Toll Collect), the Czech Republic, Slovakia, Switzerland, Denmark, Scandinavia, the UK. The toll is a state levy, not a VAT-liable supply. No VAT is charged – consequently there is no input VAT to reclaim.
3. Mixed forms – e.g. Belgium (Flanders/Brussels: tax without VAT, Wallonia: fee incl. 21 %) or Germany (private tunnels such as the Warnow Tunnel / Herrentunnel incl. 19 % VAT, while the HGV toll itself is levy-exempt).

Gross or net? Nature of rates in the main countries (2026)

The net amount is the relevant cost item

For your planning, the net amount of the toll always counts – regardless of whether the official rate is quoted gross or net:

• Domestic (e.g. Austria): You pay the gross amount to ASFINAG but deduct the 20 % VAT as input VAT in your VAT return. Your net cost is the net toll.
• Abroad (e.g. German company, toll in Austria): The 20 % Austrian VAT cannot be deducted in Germany – you reclaim it via the foreign VAT refund procedure (see below). Here too, the net toll remains your cost item.
• Countries without VAT (e.g. Germany): The toll is a final price without tax – net and gross are identical, no input VAT to reclaim.

This is why the TollCalc calculator shows the toll as a net amount and states the VAT separately as "plus X % VAT: YY €" – exactly the figure you need for cost planning and invoicing your customer.

Recharging the customer: not a pass-through item

A common mistake is treating the toll as a "pass-through item" that you pass on VAT-free. That is wrong. You yourself are the toll debtor to the state – the toll is a cost component of your own transport service. For tax purposes it "shares the fate" of your main service:

• You charge your customer the net amount of the toll (without the foreign VAT you reclaim).
• You add your own VAT rate to the total net amount (freight + toll).
• The toll must not be shown on the invoice as a VAT-free item – listing it separately only serves transparent presentation.

Example (German haulier, customer in Germany, toll in Austria):

Freight (net):                      1,200.00 €
Toll costs Austria (net):              158.65 €   ← net toll
Total net:                          1,358.65 €
plus 19 % German VAT:                  258.14 €
Invoice total (gross):              1,616.79 €

You reclaim the 20 % Austrian VAT on the toll separately – it does not flow into the customer invoice.

Reclaiming foreign VAT: the refund procedure

If you drive through Austria, Italy or other EU countries as a German company, the local VAT cannot be deducted in your German VAT return – the tax did not go to the German treasury. Refund runs through the foreign VAT refund procedure:

• The application is filed per country with the respective tax authority (in Germany centrally via the Federal Central Tax Office, BZSt).
• Deadline: applications for a calendar year must be filed by 30 September of the following year.
• Documents: you need the toll invoice with the foreign VAT amount clearly stated (e.g. the ASFINAG GO toll invoice with 20 %).
• Practical tip: many toll operators and fuel-card companies (e.g. SVG in Germany) offer a "VAT refund service" and handle the procedure for you – ask your provider whether it is included in your contract.

Important: there is no harmonised EU list of refundable expenses – every country may set its own rules for tolls, diesel and other operating costs. However, the deadline and procedure are standardised EU-wide under the 8th Directive.

Non-EU countries: Switzerland, Norway and the United Kingdom

For journeys to countries outside the EU, the EU procedures described above do not apply automatically. Different rules apply – this must be taken into account in your cost planning:

• Switzerland: the LSVA is a levy without VAT – nothing to reclaim on the toll itself. If Swiss VAT is paid on other operating expenses, its refund to a non-EU company is tied to reciprocity agreements (procedure under the 13th Directive). Specific application procedures and minimum amounts apply – the refund is therefore not guaranteed.
• Norway (EEA, not an EU member): this is a critical difference: VAT is charged on the toll, but according to current information the VAT on HGV tolls cannot be refunded – contrary to the EU principle. Other expenses (e.g. diesel) may be refundable under certain conditions. For accurate planning in Norway, check the country-specific rules or consult a specialised provider.
• United Kingdom (third country post-Brexit): the toll is a state fee without VAT – as in Germany, there is no input VAT to reclaim on the toll. For the refund of VAT on other expenses there is no automatic right to a refund – it depends on reciprocity agreements and national procedures. Many providers still offer UK refunds because corresponding agreements exist.

Bottom line for non-EU countries: there is no "one-size-fits-all" solution. The refundability of toll VAT must be checked country by country – in particular, the non-refundability of Norwegian toll VAT can noticeably affect your cost planning.

Place of supply & reverse charge: customer abroad

For B2B freight transport, the place of supply is where your customer operates. This determines who owes the VAT:

• Customer in Germany: you invoice freight + toll net and add 19 % German VAT – this is paid to your tax office.
• Customer in another EU country (e.g. Italy): reverse charge applies. You issue a net invoice without VAT, with the note "VAT-free intra-Community supply, tax payable by the recipient (reverse charge)" – your Italian customer pays the Italian VAT (22 %).
• The foreign toll VAT remains unaffected – you still reclaim it via the refund procedure.

Special cases

• Germany: the HGV toll is a usage fee without VAT – no input VAT. Exception: private toll tunnels (Warnow Tunnel, Herrentunnel) invoice incl. 19 % VAT.
• Belgium: in Flanders and Brussels the toll is a tax (no VAT), in Wallonia a VAT-liable fee (incl. 21 %). The TollCalc calculator shows the VAT segment by segment.
• Vignettes/day fees: the rate nature of the respective country applies – in most countries the prices are gross prices.

How TollCalc helps you

The TollCalc calculator shows for every road section and country whether the toll is inclusive or exclusive of VAT, states the rate and shows the net amount plus the VAT share in euros – segment by segment, including mixed countries such as Belgium. This gives you the relevant net figure for your cost planning and invoicing.

FAQ

Is VAT charged on the German HGV toll? No. The German HGV toll is a public usage fee and not subject to VAT. There is no input VAT to reclaim. Exception: private tunnels such as the Warnow Tunnel.

Which amount must I charge my customer for the toll? The net amount of the toll. The (foreign) VAT included is reclaimed by you and not passed on.

Can I deduct foreign toll VAT in Germany? No – but you can have it refunded via the foreign VAT refund procedure (BZSt, deadline 30 September of the following year). Many toll operators do this for you.

Is the toll a pass-through item? No. It is part of the consideration for your transport service and is taxed with your VAT rate when you pass it on.

Which EU country has the lowest VAT rate? Luxembourg with 17 %.

Do the EU rules also apply to Switzerland, Norway and the United Kingdom? No. In Switzerland and the UK the toll is a levy without VAT. In Norway, VAT is charged on the toll but, according to current information, cannot be refunded for HGVs. For journeys to non-EU countries you must check the country-specific rules on VAT refunds individually.

Sources & further reading

• Federal Central Tax Office – foreign VAT refund
• ASFINAG – GO toll rates (excl. VAT)
• SVG – VAT refund service
• Viapass Belgium – toll as tax/fee
• More country profiles in the Knowledge Base