VAT Refund Information for EU-Based Companies

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
Country	VAT Names	Hotel	Restaurant / Meals	Business Entertaining	Telecommunications	Car Hire/ Taxi	Trade Shows/ Conferences	Diesel/ Petrol	Advertising Costs	Promotional 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	9*	-	-	20*	20*	20	20*	20*	20*	20
Canada	GST / HST	5-13	-	-	-	-	5-13	-	5-13*	5-13*	5-13
Canary Islands	IVA / IGIC	-	-	-	5*	5*	5	5*	5*	5*	5
Croatia	PDV	25	25	25*	25*	25	25	25*	25*	25*	25
Cyprus	ФПА	5	5	17*	17	17	17	17	17*	17*	17
Czech Republic	DPH	14*	20*	20*	20*	20*	20	20*	20*	20*	20
Denmark	MOMS	25*	25*	-	25	25*	25	25	25*	25*	25
Estonia	KM	9*	-	-	20	20*	20	20*	20*	20*	20
Finland	ALV	9-23	-	-	23*	9-23	23	23	23*	23*	23
France	TVA	7*	7	19,6*	19,6	-	19,6	19,6*	19,6*	19,6*	19,6
Germany	MWST	7	19	19*	19	19	19	19*	19*	19*	19
Greece	ФПА	-	-	-	23	-	23	23*	23*	23*	23
Holland	BTW	6	-	19*	19	19*	19	19	19*	19*	19
Hungary	AFA	18	-	27	-	-	27	27*	27*	27*	27
Iceland	VSK	14	-	-	24,5	-	24,5	24,5*	24.5*	24.5*	24,5
Ireland	VAT	13.5*	-	-	23*	-	23	23*	23*	23*	23
Italy	IVA	10	21	21*	21	21*	21	21*	21*	21*	21
Japan ***	Consumption Tax	5	5	5	5	5	5	5	5*	5*	5
Latvia	PVN	22	22	-	22	22	22	22	22*	22*	22
Liechtenstein	MWST	3,8	8*	-	8	8*	8	8*	8*	8*	8
Lithuania	PVM	9	-	21*	21	-	21	21	21*	21*	21
Luxembourg	TVA	3	3	3	15	15	15	15	15*	15*	15
Macedonia	DDV	-	-	-	18	-	18	18*	18*	18*	18
Malta	VAT	5	18*	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	-	-	-	23	23*	23	23*	23*	23*	23
Portugal	IVA	6*	23*	13*	23	-	23	23*	23*	23*	23
Romania	TVA	9	24*	24*	24*	-	24	24*	24*	24*	24
Serbia	PDV	18*	-	-	-	-	18	-	-	-	-
Slovakia	DPH	20*	20*	-	20*	-	20	20*	20*	20*	20
Slovenia	DDV	-	-	20*	20*	-	20	20*	20*	20*	20
South Korea	VAT	10	10	-	10	10	10	10	10*	10*	10
Spain	IVA	8-18	8*	18*	18	18*	8-18	18*	18*	18*	18
Sweden	MOMS	12	12	25*	25	6-25*	25	25	25*	25*	25
Switzerland	MWST	3,8	8	8*	8	-	8	8*	8*	8*	8
Turkey	KDV	-	-	-	-	-	18*	18*	18*	18*	18*
United Kingdom	VAT	20	20	20*	20	20	20	20	20*	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.