VAT names
VAT rates
Hotel
Meals
Business Entertaining

Telecom- munication
Taxi/Car Rental
Professional Fees
Trade shows, conferences
Diesel
Petrol
Repairs
Spare Parts
Road Toll
AUSTRALIA
VAT
10%
10
10
10
10
10
10
10
10
10
10
10
10
AUSTRIA
UST/MwST
10/14/20%
10(50%)
14(50%)
20
20
20
20
20
20
20
20
20
20
BELGIUM
TVA/BTW
21%
-
-
21
-
21(50%)
21
21
21
21(50%)
-
-
-
CANADA
GST/HST
7/15%
7/15
-
-
-
-
-
7/15 (?)
-
-
-
7/15
0
CZECH REPUBLIC
DPH
22%
-
-
-
-
-
-
-
22
-
22
22
-
DENMARK
MOMS
25%
22 (25%)
-
22 (25%)
25
-
25
25
25
-
-
-
-
ESTONIA
VAT
18%
18
18
-
18
18
18
18
18
18
18
18
-
FINLAND
ALV
8/22%
8/22
-
-
22
8/22
22
22
22
22
22
22
-
FRANCE
TVA
5.5/19.6%
-
5.5/19.6
5.5
5.5
-
19.6
19.6
19.6
-
19.6
19.6
19.6
GERMANY
UST/MwST
16%
16
16
16
-
7/16
16
16
16
16
16 (?)
16 (?)
-
GREECE
FPA
18%
-
-
-
-
-
18
18
18
18
18
18
-
HUNGARY
AFA
12/25%
25
12
12
25
-
25
25
25
-
25
25
-
ICELAND
VSK
14/24.5%
14
-
-
24.5
-
24.5
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
-
-
-
-
LUXEMBOURG
TVA
3/6/15%
6
3
6
15
15
15
15
15
15
15
15
-
NETHERLANDS
STW
6/19%
6
-
-
-
19 (83.5%)
19
19
19
19
19
19
-
NORWAY
MVA
24%
0
-
-
24
-
24 (?)
24
24
-
24
24
-
POLAND
VAT
7/22%
-
-
-
-
0/22
22
0/22
22
22
22
22
7
PORTUGAL
IVA
5/12/19%
-
-
-
19
-
19
19
19
-
19
19
19
SLOVENIA
VAT
8.5/20%
8.5
8.5
20
20
8.5/20
20
20
20
20
20
20
-
SPAIN
IVA
7/16%
7/16
16
-
-
7/16 (?)
16
16
16
16
-
-
16
SWEDEN
MOMS
6/12/25%
12
12
12
25
6/25 (50%)
25
25
25
25
25
25
-
SWITZERLAND
MwST
3.6/7.6%
3.6
3.6/7.6(50%)
7.6
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
-
-
-

This is not a complete list. It is only a guide. Restrictions may apply to non-EU countries depending on reciprocity rules.

Satus as of January 2003

- No VAT Refund possible

(?) Dependant upon several regulations

 

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