VAT preliminary return - refueling abroad (freight forwarder)
March 4, 2012 | 30,00 EUR | answered by Dr. Yanqiong Bolik
Hello,
I am a transport entrepreneur (one-man operation) and I do my own accounting. I often refuel my truck in foreign countries (Poland). The billing is done through the service provider DKV-Euroservice. I initially pay the full amount including foreign VAT to DKV. The foreign VAT is then refunded to me, approximately 12 months later, through DKV-Euroservice.
Now my question: Do I have to declare/tax the net fuel amount like other "normal" deliveries or services in the VAT pre-registration in line 48 (identification numbers 46 and 47) and offset it as input tax in line 58 (identification number 67)?
Does the fuel import need to be reported to the tax office, Federal Central Tax Office or similar institutions?
The fuel/diesel is of course only used for the operation of the vehicle with which the fuel was imported to Germany.
Thank you in advance for your response.
Best regards.
Dear inquirer,
Thank you for your inquiry, which I am happy to answer taking into account your input and the rules of this platform.
Please note that my explanation is based on the facts presented, and that adding, omitting, changing the information, or the ambiguity of the information can change the tax result.
Foreign VAT cannot be claimed as input tax in the VAT return as opposed to domestic invoices. It is also not considered German VAT according to §13 UStG, so it should not be recorded in line 48. Importing goods from a non-EU country must be cleared by customs. Poland is a member state of the EU and belongs to the EU customs territory. Therefore, shopping in Poland does not count as an import.
In general, foreign VAT can be refunded through the so-called "VAT refund procedure". According to your information, you are using the "VAT refund" service of DKV. Therefore, the complete processing of the refund of VAT services provided by DKV should be taken care of. In this case, you don't need to do anything else. For security reasons, you can confirm with DKV that all formalities have been completed.
I hope I could assist you.
If there is still any uncertainty, please feel free to use the follow-up function.
Best regards,
Dr. Yanqiong Bolik
Tax consultant
Bildstöckle 6, 70567 Stuttgart
Tel: +49 (0)711 / 2132 1815
Email: info@zdbz.de
www.steuerberatung.zdbz.de
