COUNTRIES
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
AUSTRIA |
UST/
MwSt |
10/14
/20% |
* |
* |
|
* |
* |
|
|
* |
|
|
|
|
|
|
|
BELGIUM |
TVA/
BTW |
21% |
|
|
* |
* |
* |
* |
|
|
|
|
|
|
|
* |
|
CANADA |
GST |
7/15% |
|
|
|
|
|
|
|
|
|
|
|
|
* |
|
|
DENMARK |
Moms |
25% |
* |
* |
* |
* |
|
|
|
* |
- |
- |
|
|
|
|
|
FINLAND |
ALV |
8/22% |
|
|
* |
|
* |
|
|
|
- |
- |
|
|
|
|
|
FRANCE |
TVA |
5.5/
19.6% |
* |
* |
|
* |
|
|
|
|
|
|
|
|
|
* |
|
GERMANY† |
MwSt |
16% |
* |
* |
|
|
|
|
|
* |
|
|
|
|
|
|
|
GREECE† |
FPA |
18% |
|
|
|
|
|
* |
* |
|
|
|
|
|
|
* |
|
ICELAND |
VSK |
14/
24.5% |
|
|
|
* |
|
|
|
|
|
|
|
|
|
|
|
IRELAND |
VAT |
13.5/
21% |
|
|
|
|
|
|
|
|
|
|
|
|
|
* |
|
ITALY† |
IVA |
20% |
|
|
|
* |
|
* |
|
|
- |
- |
|
|
|
|
|
LUXEMBURG† |
TVA |
3/6/
15% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
NETHERLANDS |
BTW |
6/19% |
|
|
|
|
* |
|
|
|
|
|
|
|
|
|
|
NORWAY |
MVA |
24% |
- |
|
|
* |
|
* |
|
|
|
|
|
|
|
|
|
PORTUGAL† |
IVA |
5/12/
19% |
|
|
|
* |
|
* |
|
|
- |
- |
|
- |
|
|
|
SPAIN† |
IVA |
7/16% |
* |
* |
* |
* |
* |
* |
|
* |
|
|
|
|
|
|
|
SWEDEN |
Moms |
6/12/
25% |
|
* |
* |
* |
|
* |
|
|
|
|
|
|
|
|
|
SWITZERLAND† |
MwSt |
3.6/
7.6% |
* |
* |
|
|
|
|
|
* |
|
|
|
|
|
* |
|
UNITED KINGDOM |
VAT |
17.5% |
|
|
|
|
* |
|
* |
|
* |
* |
|
|
|
|
|
The following new members have joined the EU on 1 May 2004: Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia and Slovenia. For recovering VAT in these territories, or if you have a specific query on where and what your company can claim, please contact us.
|
KEY |
|
Refundable |
* |
Restrictions apply |
† |
Reciprocity for non-EU countries is applied. Please contact us to confirm if you can reclaim. |
- |
Expense should be zero rated |
Table data last updated January 200 |