VAT Charts

/VAT Charts
VAT Charts2018-08-22T10:44:41+00:00

These charts outline examples of some of the major business expenses that are eligible for VAT refunds. This is only a general guide please contact us for specific information for your business. These numbers reflect the percentage of VAT that is charged and its eligibility to be refunded. Empty boxes reflect expenses that are non- refundable.

EU Companies

Smarter VAT Solutions

This chart outlines examples of some major business expenses that are eligible for VAT refunds. This is only a general guide so please contact us for specific information for your business. These numbers reflect the percentage of VAT that is charged and is eligible to be refunded. Empty boxes reflect non-refundability.

CountryVAT NamesHotelRestaurant / MealsBusiness EntertainingTelecommunicationsCar Hire/ TaxiTrade Shows/ ConferencesDiesel/ PetrolAdvertising CostsPromotional MaterialsPrinting Materials/ Stationary
Australia **GST1010-1010*101010*10*10
AustriaUST / MWST131420*-10*2020*20*20*20
BelgiumTVA / BTW6*--2121*2121*21*21*21
BulgariaDDS9*--20*20*2020*20*20*20
CanadaGST / HST5-15----5-15-5-15*5-15*5-15
Canary IslandsIVA / IGIC---7*7*77*7*7*7
CroatiaPDV131325*25*252525*25*25*25
CyprusФПА9919*1919191919*19*19
Czech RepublicDPH15*21*21*21*21*2121*21*21*21
DenmarkMOMS25*25*-2525*252525*25*25
EstoniaKM9*--2020*2020*20*20*20
FinlandALV10-24--24*24242424*24*24
FranceTVA10*1020*20-2020*20*20*20
GermanyMWST71919*19191919*19*19*19
GreeceФПА---24-2424*24*24*24
HollandBTW6-21*2121*212121*21*21
HungaryAFA18-27--2727*27*27*27
IcelandVSK11--24-2424*24*24*24
IrelandVAT9--23*-2323*23*23*23
ItalyIVA101022*2222*2222*22*22*22
Japan ***Consumption Tax888888888*8
LatviaPVN2121-2121212121*21*21
LiechtensteinMWST3,88*-88*88*8*8*8
LithuaniaPVM9-21*21-212121*21*21
LuxembourgTVA333/171717171717*17*17
MacedoniaDDV---18-1818*18*18*18
MaltaVAT718*7/18*1818*1818*18*18*5-18
MonacoTVA10*102020-2020*20*20*20
NorwayMVA8--25-2525*25*25*25
PolandVAT---2323*2323*23*23*23
PortugalIVA6*23*23*23-2313/23*23*23*23
RomaniaTVA99*19*19*-1919*19*19*19
SerbiaPDV20*----20----
SlovakiaDPH20*20*-20*-2020*20*20*20
SloveniaDDV--22*22*-2222*22*22*22
South KoreaVAT1010-1010101010*10*10
SpainIVA10-2110*21*2121*2121*21*21*21
SwedenMOMS121225*256-25*252525*25*25
SwitzerlandMWST3,888*86/25*88*8*8*8
TaiwanVAT5
TurkeyKDV-----18*18*18*18*18*
United KingdomVAT202020*2020202020*20*20

* Subject to some restrictions and limitations.
Please note: some countries only refund VAT to a limited number of countries.
** Australia -Refund possible only through registration for GST.
*** Japan – Refund possible only through registration for consumption tax prior to incurring the expenses.

US Companies

Smarter VAT Solutions

These charts outline examples of some of the major business expenses that are eligible for VAT refunds. This is only a general guide please contact us for specific information for your business. These numbers reflect the percentage of VAT that is charged and its eligibility to be refunded. Empty boxes reflect expenses that are non-refundable.

CountryVAT
Names
VAT rateHotelRestaurant / MealsEntertainmentTelecommsTransportConferencesFuelAdvertisingMarketing/ PromoPrinting Materials/ Stationary
Australia**GST10***
AustriaUST / MWST20*****
BelgiumTVA / BTW21******
CanadaGST / HST5 ~ 13***
DenmarkMOMS25****
FinlandALV24***
FranceTVA20****
GermanyMWST19***
HollandBTW21****
IcelandVSK25.5***
IrelandVAT23*****
Japan***Consumption Tax5**
LiechtensteinMWST8****
LuxembourgTVA15**
MaltaVAT18*****
MonacoTVA20****
NorwayMVA25***
SwedenMOMS25*****
SwitzerlandMWST8****
United KingdomVAT20***

* Subject to some restrictions and limitations. A refund maybe possible through registration and specific US certification
** Refunds possible only through registration for GST
*** Refund possible only through registration for Consumption tax prior to incurring the expenses.

EU Transport

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This chart outlines examples of some major business expenses typical to the Road Haulage and Passenger Transport sectors that are eligible for VAT refunds. These numbers reflect the percentage of VAT that is charged and is eligible to be refunded. Empty boxes reflect non-refundability. This is only a general guide so please contact us for specific information for your business.

JurisdictionVATVAT rateFuelRoad Tolls**ParkingRepairsSpare partsExciseAccommodationRestaurant / Meals
AustriaUST / MWST20**
BelgiumTVA / BTW21**
BulgariaDDS20**
CroatiaPDV25
CyprusФПА19
Czech RepublicDPH21**
DenmarkMOMS25**
EstoniaKM20
FinlandALV24
FranceTVA20*
GermanyMWST19
GreeceФПА24
HollandBTW21
HungaryAFA27
IrelandVAT23*
ItalyIVA23**
LatviaPVN21*
LiechtensteinMWST8*
LithuaniaPVM21
LuxembourgTVA15
MacedoniaDDV18
MaltaVAT18*
MonacoTVA20**
NorwayMVA25
PolandVAT23
PortugalIVA23**
RomaniaTVA24**
SlovakiaDPH20**
SloveniaDDV22
SpainIVA21*
SwedenMOMS25
SwitzerlandMWST8**
TurkeyKDV18
United KingdomVAT20

* Subject to some restrictions and limitations.
** Include: fees for use of motorways and first class roads, ferry charges, tolls on bridges and tunnels.
N.B. Some countries only recover VAT to a limited number of countries

VAT Rates

Smarter VAT Solutions

This chart outlines the VAT rates in force in the listed jurisdictions. This is only a general guide. For specific information for your business please contact us.

CountryStandard VAT RateReduced VAT RateReduced Rate applicable to:
Australia10%n/a

n/a

Austria20%10%

hotel and restaurant services, passenger transport food, books and antiques, theatres and museums, pharmaceuticals

Belgium21%6%, 12%

6% to hotel accommodation, passenger transport, food, books, admission to theatres & museums, works of art, pharmaceuticals; 12% to food, construction works, agricultural inputs

Bulgaria20%9%

hotel accommodation

Canada5-15
Canary Islands16
Croatia25%13%

hotel accommodation, newspapers, magazines, edible oils and fats, baby food, water (except bottled water), sugar

Cyprus19%5%, 9%

9% to passenger transport, hotel accommodation, alcohol in restaurants; 5% to foodstuffs, wide range of services, admissions to fairs, sporting and cultural events, pharmaceuticals, books and magazines

Czech Republic21%15%

most basic foodstuffs, books, accommodation, pharmaceuticals, passenger transport, sporting and cultural events

Denmark25%n/a

n/a

Estonia20%9%

accommodation, pharmaceuticals, books

Finland24%14%, 10%

14% to foodstuffs, restaurant services; 10% to printed books, subscription to newspapers/periodicals, pharmaceuticals, passenger transport, accommodation, admission to sporting, cultural events, exhibitions

France20%10%, 5.5%

10% to restaurant meals, public transport, accommodation; 5.5% to foodstuff, water, energy; super reduced rate 2.1% to pharmaceuticals and newspapers

Germany19%7%

accommodation, basic foodstuffs, printed books

Greece24%13%, 6.0%

13% torestaurant meals, pharmaceuticals, foodstuffs, passenger transport; 6.5%to accommodation, some medicines, books and newspapers

Holland21%6%

6% to food and drinks (without alcohol), passenger transport, hotel accommodation, flowers, pharmaceuticals, printed matter, admission to entertainment events

Hungary27%18%, 5%

18% to hotel accommodation, milk and milk products, bread; 5% to pharmaceuticals, books and newspapers

Iceland24
Ireland23%13.5%, 9%

13.5% to hotel accommodation, restaurant meals, admission to cultural events, wide range of services; 9% to some food and drinks (catering and take-away), newspapers and other printed matter, admission to cultural events and museums; super reduced rate 4.8% to supplies of livestock and fire out of horses

Italy22%10%, 4%

10% to passenger transport, certain foodstuffs, pharmaceuticals; super reduced rate 4% tosome food and drinks, printing materials, some supplies of immovable property

Japan8%n/a

n/a

Latvia21%12%

12% to newspapers and magazines; certain pharmaceuticals and medical equipment, passenger transport

Liechtenstein8
Lithuania21%9%, 5%

9% to books, heating energy, hot and cold water intended for heating of residential premises; 5% to agricultural products, medicines and medical aid devices

Luxembourg17%3%,8%,14%

12% to wine, some financial services; 6% to electricity, flowers, heating gas; super reduced rate 3% to books and e-books, basic food, hotel and restaurant services, passenger transport, admission to cultural, sporting and other events

Macedonia18
Malta18%7%, 5%

7% to accommodation; 5% to books, periodicals, admission to cultural events, electricity, some foodstuffs, some repair services

Monaco2010%, 5.5%
Norway25%15%, 8%

15%to most food items; 8%to hotel accommodation, cinema tickets, passenger transport

Poland23%8%, 5%

8% to restaurant and catering services, TV services (without advertisements), passenger transport, newspapers and periodicals; 5% to some foods like bread, juice, meals ready for consumption, books and certain periodicals

Portugal23%13%, 6%

13% to admission to entertainment performances, some foodstuff, wine, bottled water, except flavoured one, diesel for off-road use; 6% to basic food, pharmaceuticals, books, hotel accommodation

Romania19%9%, 5%

9%to accommodation, admission fees, delivery of books, newspapers and magazines, medicines, orthopaedic products; 5% to certain immovable property

Serbia205.5%,10%
Slovakia20%10%

to pharmaceuticals, books and other printed matter

Slovenia22%9.5%

to food, water supplies, pharmaceuticals, books and all other printed matter, admission to cultural and sporting events and performances, residential property, accommodation, certain services

South Korea10
Spain21%10%, 4%

10% to wide range of goods and services – hotel and accommodation, passenger transport, commercial fairs and exhibitions, agricultural services, food, flowers and plants, pharmaceuticals for animals, artistic performances, medical services; super reduced rate 4% to basic food like bread, flour, eggs, milk and milk products, human pharmaceuticals, school printed matter, books, newspapers

Sweden25%12%, 6%

12%to hotel, restaurant and catering services, works of art; 6% to passenger transport, books, newspapers, admission fees, some cultural performances

Switzerland8%3.8%, 2.5%

3.8%to accommodation services, including breakfast; super reduced rate 2.5% on foods (but not in restaurants and alcohol), newspapers, books, TV and radio service (but no commercials), medicines

Taiwan5
Turkey18
United Kingdom20%5%

to residential conversions and repairs, women’s sanitary products, electricity for domestic supply, certain supplies and services connected with energy saving materials

If your organisation incurs VAT abroad as part of your business activities you are most likely eligible to claim a VAT refund. Each country has different conditions on what qualifies for foreign VAT refunds but common criterion for reclaiming VAT in most countries include VAT registration, your business activities and location and the types of expenses you have incurred.

Click here to view the VAT Chart of countries and expenses refundable to EU-based companies.

Click here to view the VAT Chart of countries and expenses refundable to US-based companies.

Most organisations we talk to understand the importance of foreign VAT reclaim in reducing expenses. However, the complexities and time demands of recovering VAT can be cost prohibitive.  That’s where Taxback International comes in. Our experience and local tax legislation expertise can safeguard your business against tax losses, ensure you’re compliant with all tax regulations and provide complete management of your foreign VAT recovery process.

If you are a medium-large or multi- national organisation with numerous invoices and expenses across more than one country, our Data Analysis can analyse all your data to identify your total VAT reclaim opportunity”.

In most EU countries the tax year runs from 1st January to the 31st December and the deadline for submitting VAT claims is the 30th September, although exceptions do apply. Some countries allow retroactive claims, also known as late claims.

Taxback International will help your organisation sort through the complexities of each country’s requirements and provide you with an end-to-end VAT process for all of your foreign VAT refund needs.

For more information, contact our team today.

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