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