VAT REFUND INFORMATION   Examples of some major business expenses that are eligible for VAT refunds. This is a general guide, please contact us for specific information for your business. Numbers reflect the percentage of VAT that is charged and is eligible to be refunded. Empty boxes reflect non refundability.

Country VAT Names Hotel Restaurant/ Meals Business Enterta- ining Telecomm- unications Car Hire/ Taxi Trade Shows/ Conferences Diesel/ Petrol Advertising Costs Promo- tional Materials Printing Materials/ Stationary                         Australia** GST 10 10* - 10 10* 10 10 10 10 10 Austria UST / MWST 10* 14* 20* - 10* 20 20* 20 20 20 Belgium TVA / BTW 6* - - 21 21* 21 21* 21* 21* 21 Bulgaria DDS 20 - - 20* 20* 20 20* 20 20 20* Canada GST / HST 6-14 - - - - 6-14 - 6-14* 6-14* 6-14* Croatia PDV - - - 22* - 22 - - - 22 Cyprus ФПА 5 5 - 15 15 15 15 15 15 15 Czech Republic DPH 19* 19* 19* 19* 19* 19 19* 19* 19* 19* Denmark MOMS 25* 25* - 25 25* 25 25 25 25 25 Estonia KM 18 18* - 18 18* 18 18* 18 18* 18* Finland ALV 8-22 - - 22* 8-22 22 22 22 22 22 France TVA 5,5* 19,6 19,6* 19,6 - 19,6 19,6* 19,6 19,6 19,6 Germany MWST 19 19 19* 19 19 19 19* 19 19 19 Greece ФПА - - - 19 - 19 19* 19 19 19 Holland BTW 6 - 19* 19 19* 19 19 19 19* 19 Hungary AFA 20 - 20 20* - 20 20* 20* 20* 20* Iceland VSK 14 - - 24,5 - 24,5 24,5* - - 24,5* Ireland VAT 13.5 - - 21* - 21 21* 21* 21* 21 Italy IVA - - 20* 20 20* 20 20* 20 20 20 Japan*** Consumption Tax 5 5 5 5 5 5 5 5 5 5 Latvia PVN 9-18 18 - 18 18 18 18 18 18 18 Liechtenstein MWST 3,6 7,6* - 7,6 7,6* 7,6 7,6* 7,6* 7,6 7,6 Lithuania PVM 5 - - 18 - 18 18 18 18 18 Luxembourg TVA 3 3 3 15 15 15 15 15 15 15 Macedonia DDV - - - 18 - 18 18* 18 18 18 Malta VAT 5 - 5* 18 18* 18 18* 18 18 5-18 Monaco TVA 5,5* 19,6 19.6* 19,6 - 19,6 19,6* 19,6 19,6 19,6 Norway MVA 8 - - 25 - 25 25* 25* 25 25 Poland VAT - - - 22 22* 22 22* 22 22 22 Portugal IVA 5* 12* - 21 - 21 21* 21* 21* 21 Romania TVA 9* - - 19* - 19 19* 19* 19* 19* Slovakia DPH 19* 19* - 19* - 19 19* 19 19 19 Slovenia DDV - - 20* 20* - 20 20* 20* 20 20 South Korea VAT 10 10 - 10 10 10 10 10 10 10 Spain IVA 7-16 7* - 16 16* 7-16 16* 16* 16* 16 Sweden MOMS 12 25 25* 25 6-25* 25 25 25* 25* 25 Switzerland MWST 3,6 7,6* - 7,6 - 7,6 7,6* 7,6* 7,6 7,6 United Kingdom VAT 17,5 17,5 17,5* 17,5 17,5 17,5 17,5 17,5 17,5* 17,5 Country VAT Names Hotel Restaurant/ Meals Business Enterta- ining Telecomm- unications Car Hire/ Taxi Trade Shows/ Conferences Diesel/ Petrol Advertising Costs Promo- tional Materials Printing Materials/ Stationary   * 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.  BACK TO TOP