Fuel, parking, tolls and taxi tax

Practical answers about travel, receipts and expenses for your business.

Country determines the rules. Language is independent.

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Your questions, in practice · France

Can petrol or diesel VAT be recovered?

In France, petrol and diesel VAT is generally deductible at 80% for a passenger car and 100% for an eligible vehicle such as a qualifying van. Those percentages apply to VAT attributable to business use, supported by a valid invoice and deduction entitlement. A mileage payment is not a fuel invoice and does not, by itself, establish entitlement to recover VAT.

Can parking VAT be recovered?

In France, VAT charged on business parking can be deducted where the company has deduction entitlement and valid supporting evidence. Some parking charges carry no VAT: do not calculate notional VAT from the price alone. Link the receipt to the relevant trip.

Can toll VAT be recovered?

Yes. In France, VAT on business tolls can be recovered with valid evidence and deduction entitlement. Keep the receipt or toll-tag invoice and information identifying the business user. Treat the toll evidence separately from mileage reimbursement.

Can taxi VAT be recovered?

In France, normally no: VAT on passenger transport, including taxis and private-hire rides, is excluded from deduction. The business journey can still be reimbursed and recorded at its tax-inclusive cost. Statutory exceptions apply to particular activities or situations.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.