VAT refund on Walloon toll invoices: a common oversight

A missed refund that adds up fast

Many transport companies diligently reclaim their foreign VAT each year, but consistently miss one specific item: the VAT on toll charges in Wallonia. This is not an oversight on the part of the operator, but the result of a complex system that catches even experienced finance staff off guard. The missed VAT can quickly amount to many thousands of euros per year.

Belgium has three regions with three different systems

Belgium is divided into three regions: Flanders, Brussels and Wallonia. Each region manages its own road infrastructure and applies its own rules. In Flanders and Brussels, the kilometre charge is a tax levied by the government. In Wallonia, the situation is different: the toll is managed by the private organisation Wallonie Infrastructures SOFICO and is therefore not a tax but a usage fee. That usage fee is subject to 21% VAT.

That distinction is crucial. Only in Wallonia does VAT apply to toll charges, and only that VAT is reclaimable. Further background on the differences between the regions can be found in our earlier article on VAT and toll charges in Belgium.

The debit note from your toll provider is not the legal document

This is the core of the problem. Your toll provider invoices the costs for all three regions to you in a single consolidated debit note or three separate debit notes. This note provides an overview of your toll costs, but it is not the document with which you can reclaim the VAT on Walloon toll charges from the tax authority.

The only legally valid document for the VAT refund is the original invoice from Wallonie Infrastructures SOFICO itself. This is the underlying invoice that your toll provider receives from SOFICO and passes on to you. That invoice contains the VAT amount you can reclaim.

If you submit your toll provider's debit note as supporting documentation for the VAT refund, your application will be rejected. Only the original SOFICO invoice is valid.

Not every provider makes the SOFICO invoice available

Not all toll providers make the original SOFICO invoices readily available through their portal. The following providers are examples of parties that do make the SOFICO invoice available, but note that these are often buried within a series of merged specifications in a lengthy PDF:

• AS24
• DKV
• EasyTrip
• MSTS

The following providers are examples of parties that do not make the invoices available through their standard portal:

• BP
• Shell
• TFC
• Radius

With these providers, the SOFICO invoices are often made available through an alternative channel, such as a separate portal (such as Satellic or Trafineo) or by email. Many transport companies are unaware of this and incorrectly assume that no VAT applies to toll charges in Wallonia.

What can you do?

Check with your toll provider whether you have access to the original SOFICO invoices and through which channel they are made available. Do you have questions about this or are you unsure how to obtain the correct invoices? Feel free to contact us for advice.

Let professionals guide you

Delta Refund Solutions is familiar with the Belgian toll structure and knows exactly which documents are required per provider for a correct VAT refund on Walloon toll charges. We help you track down the right invoices and submit your application completely and correctly.

Feel free to contact us, we are happy to help.