Belgian Toll

Belgian Toll
5 czerwca 2019

Toll roads were introduced in Belgium on 1 April 2016. While the regions of Flanders and Brussels do not impose VAT on the toll amount, the region of Wallonia levies VAT on the toll to be paid. This VAT can be reclaimed.

The toll roads in Wallonia are managed by Sofico, an independent government entity, while the regions of Brussels and Flanders are managed by the government itself. We encounter these two approaches across the EU. The French toll roads, for example, are managed by private parties and are therefore subject to VAT, while the German toll roads are managed by the government and therefore not subject to VAT. The good news is that this VAT can be reclaimed.

Reclaiming VAT may seem straightforward, but is often complicated in practice. This is because the calculated VAT is not always specified on the supplier’s invoice. In the event that the card issuer issues the carrier, a debit note for the total amount of Belgian toll in the last 14 days and this total amount is not broken down into gross, VAT, and net, it is not immediately possible to determine which part of the total amount is recoverable VAT and which is not. As a result, the invoices required for reclaiming VAT must often be downloaded individually from the website of Satellic, the manager of the Belgian toll system.

This is why we developed a robot for the companies that are affiliated with us and for whom we take care of VAT reclaiming. Every 14 days, the robot downloads all invoices from the Satellic portal, including those to which Belgian VAT applies. We can only do this when the carrier gives us their login details. We also provide a consolidated total overview (in PDF format or in an Excel file) that can be used for processing in the business administration. This saves a lot of administrative work and prevents unnecessary errors. The invoices from other suppliers, mainly fuel and toll suppliers, can also be automatically downloaded by the robot if the relevant supplier has a portal where the original invoices are available.

Please inquire to find out whether we have developed a robot for your supplier. If the original invoices cannot be downloaded, you can always upload the invoices to us through our customer portal.

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Advantages and Disadvantages of Charters

Advantages and Disadvantages of Charters
5 czerwca 2019

Balancing all the elements that make a logistics company a success is often a major challenge for businesses in the sector. Sometimes there is a need for more orders or clients, sometimes the issue concerns the availability of the right equipment on time, and sometimes getting (the right) drivers is the biggest challenge.

Striking a Balance

In short, the balance between these parameters is crucial for balanced and flexible growth. We frequently see that the balance between these elements is often difficult to strike and therefore absent. In addition, there is the problem of the correct alignment of these elements with the demands (of your customers) and, more specifically, timing this correctly. In other words, what capacity do I need at what time? Many larger logistics providers solve this by meeting the regular demand with their own equipment and the peaks with charters.

Advantages of Charters

Today, many logistics providers make use of (often regular) charters. This offers great advantages as a charter is (often) cheaper per kilometre than a company truck and charter suppliers are often very motivated. After all, if they do not do their job well, they will not be hired in the future. If there is a reduction in activities, it is often easy to dispose of charters, while selling equipment can be much more difficult and usually results in a loss. Charters therefore provide a lot of flexibility.

Disadvantages of Charters

But charters also have disadvantages. For example, you agree on a rate per day, kilometre and/or hour, but keeping track of many dozens of charters requires a lot of administration and monitoring. The solution to this problem is a good Transport Management Systems (TMS). Another disadvantage is, that the purchasing advantage that you have as a large logistics provider, does not automatically apply to your charter supplier. In other words, only if your charter supplier purchases their services on the same conditions as you, you can also purchase the charter service cheaper.

 

ATS has developed an interesting module for this, whereby your purchasing benefits are extended to your charters. In addition, you have more control over the charters, also in a financial sense.

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Data Integration

Data Integration
5 czerwca 2019

Data integration is a complex process in which data from different data sources and IT systems of a company are merged, improved, enriched and cleaned. The data are then presented in a uniform manner, so all available data provide clear insight. In this way, raw data can be easily analysed and turned into (commercially) usable smart data for the business.

Good Data Integration Provides Benefits

The use of multiple systems leads to many different data that, in turn, are entered by many different employees. This fragmented manual work significantly increases the risk of error in the use of customer data. Integrating data ensures that data are stored and modified in a uniform way, often in one central location. Additionally, different types of data can be integrated, which further increases efficiency within organisations. Great benefits can be achieved through good data integration. It enables continuous access to current data for users, fewer error margins, faster business processes, better communication through integration into company systems and direct insight from every system. Many companies already struggle with linking up the various IT systems, let alone if a third party (customer or supplier) is a party in the collection of data in a single system. In practice we see that many actions are duplicated and that this can be prevented through smart data integration, with all the associated advantages.

Mapping the Process Flow

Alfa Transport Service recognised this and mapped the actions that were taken to recover the VAT and/or excise duties. The size of the overall process flow was huge and included steps that could be omitted, thereby promoting an error-free and efficient process. Particular attention was paid to the method of data collection and the feedback information for our customers. For the latter specifically, we devised customised interface solutions that made our customers very happy. Many (large) companies can benefit from this solution.

Please contact us for more information.

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The Difference Between Trucks and Fleet

The Difference Between Trucks and Fleet
5 czerwca 2019

A company vehicle is often incorrectly referred to as a lease vehicle. After all, a company vehicle can be financed with a leasing construction, but it can also simply be purchased by a business.

Trucks or Fleet?

There are many types of company vehicles. A regular distinction, for example, is that between trucks, vans, passenger cars, etc. Most fuel card issuers also differentiate between trucks and the so-called ‘fleet’. For them, trucks are (large) trucks, often above 7.5 tonnes, while the fleet consists of buses, vans, and passenger cars for sales representatives or management. The refuelling policy is in practice also different for the two groups. For trucks, there often is a very clear and well-defined fuel policy, with very clear driver instructions on where to refuel. In practice, this is usually very different for the fleet, where prescribed rules regarding the fuelling station are often absent.

The Difference in VAT and Excise Duties Reimbursement

The two groups are also treated differently when it comes to the refund of VAT and excise duties. Whereas it is structurally possible for company trucks in all Member States to recover VAT on the purchased diesel and on the expenses made for commercial toll roads, there is no uniform European policy for the refund of VAT and excise duties for the vehicles of the fleet. In other words, each Member State has its own rules regarding the refund of VAT and/or excise duties, with some Member States also excluding the refund in whole or in part for this group. This also applies to other expenses, such as hotel, travel and accommodation expenses. If a refund is granted, the way in which the proof (including invoices) is submitted also differs per Member State.

Of course, you want to get the VAT and/or excise duties back, so it is advisable to get in touch with Alfa Transport Services. ATS will perform a ‘quick scan’ with you in order to assess the amount you can have reimbursed.

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Strenger toezicht op uitbetaling door Franse accijnsdienst

Strenger toezicht op uitbetaling door Franse accijnsdienst
5 czerwca 2019

In relatie tot de teruggaaf van een deel van de in Frankrijk getankte dieselolie (TIPP), hebben de Franse autoriteiten aangekondigd strenger te zullen toezien op de correctheid en de volledigheid van de brandstoffacturen die onlosmakelijk verbonden zijn aan de beoordeling van de teruggaafverzoeken. Dit kan per direct gevolgen hebben voor (een deel van) de uit- betaling van de aangevraagde accijnsvergoeding.

Handmatige toevoegingen en/of ontbrekende gegevens zorgen ervoor dat een factuur wordt afgewezen. Met als gevolg vertraging van het gehele dossier.

Welke facturen worden wel geaccepteerd?

Een factuur wordt geaccepteerd wanneer deze de wettelijke en verplichte informatie bevat. Het gaat hierbij vanzelfsprekend om de inhoud, niet om de lay-out.

Verplichte gegevens op de factuur:

  • Uitgiftedatum
  • Factuurnummer
  • Transactiedatum
  • NAW-gegevens afnemer
  • NAW-gegevens leverancier (incl. juridische vorm, Siret- of Siren nummer)
  • BTW nr. van leverancier en afnemer bij een factuur met een totaalbedrag > 150
  • EURO Benoeming product of prestatie
  • Gedetailleerd overzicht van elke geleverde dienst of product
  • Plaats en postcode van aankoop brandstof
  • Aard van brandstof en het volume
  • Factuur moet toewijsbaar zijn aan het voertuig
  • Prijs (excl. BTW)
  • Mogelijke prijsverhogende en verlagende zaken
  • Wettelijk toepasbaar BTW-tarief en totaalbedrag van de BTW
  • Totaal te betalen bedrag incl. BTW
  • Uiterste betaaldatum
  • Eventuele boetes bij late betaling

AVIS de stock

Naast de Franse dieselfacturen zal er bij de aangifte ook een AVIS de Stock meegestuurd moeten worden. Een AVIS de Stock is een leveranciersverklaring welke u bij uw dieselleverancier kunt opvragen. De vereisten waaraan een AVIS du stock moet voldoen zijn de volgende;

  • Alle kentekenbewijzen zijn gelinkt aan een kaartnummer
  • Vermelding van de einddatum van de kaartnummers
  • Geprint op briefpapier van de leverancier.
  • De verklaring is getekend door een medewerker van de leverancier

 

Bewaar de transactiebonnen

De Franse autoriteiten vragen sporadisch om transactiebonnen, uitgegeven door de pomphouder. Hiervan kan sprake zijn als de plaats van tanken niet duidelijk is. Wanneer deze bonnen niet kunnen worden aangeleverd leidt dit tot afwijzing van het dossier.

Bankverklaring

Om te verifiëren of de bankgegevens op de accijns aangifte daadwerkelijk van de aanvrager zijn, wordt bij iedere aangifte een kopie van een bankverklaring (RIB) meegestuurd. Deze bankverklaring mag niet ouder zijn dan 6 maanden. Uiteraard kunnen wij u behulpzaam zijn bij het aanvragen hiervan.

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