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.


VAT Chart
CountryVAT
Names
HotelRestaurant / 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.

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Ring Road, Kilkenny,
Ireland

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F: +353 1-670-6963
E: info@taxbackinternational.com