Farmers and fishermen

How to reclaim VAT on marine diesel

Fishermen who are not registered for Value-Added Tax (VAT) may claim repayment of VAT paid on the purchase or importation of marine diesel.

Application for repayment of VAT and mineral oil tax should be made on eRepayments.

Applications for repayment of VAT must be submitted within four years from the end of the taxable period to which the claim relates.

Claims for repayment of mineral oil tax are to be made in respect of mineral oil used within a period of not less than one, and not more than six, calendar months. The time limit for mineral oil tax claims is four months following the end of the claim period.

Claims lodged outside the prescribed time limit may not be paid, except in exceptional circumstances.