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Practical manual for VAT 2022.

Refund to taxpayers under the simplified system who transport passengers or goods by road

Taxpayers who carry out the activity of transporting passengers or road goods, pay tax on the simplified tax regime and, comply with the requirements set out in points (b) and (c) of Article 30,3 of the VAT Regulation, they may request the refund of the tax deductible contributions, borne on the occasion of the acquisition of means of transport used for these activities.

The request will be made during the first 20 calendar days of the month following the month in which the means of transport have been purchased.

The refund request will be made using form 308 and must be filed online.

The means of transport that have been acquired by the taxpayers who carry out the road freight transport activity must be included in category N1 and have at least 2,500 kilos of maximum authorised mass or in categories N2 and N3, all of them in Annex II of the Directive 2007/46/EC, of the European Parliament and of the Council, of 5 September 2007.

Taxpayers who opt to enter the aforementioned deductible payments in the tax self-assessments will not be eligible for this refund procedure.