COUNTRIES
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| AUSTRIA |
UST/
MwSt |
10/14
/20% |
* |
* |
|
* |
* |
|
 |
* |
 |
 |
 |
 |
 |
 |
 |
| BELGIUM |
TVA/
BTW |
21% |
|
|
* |
* |
* |
* |
 |
|
 |
 |
 |
 |
 |
* |
 |
| CANADA |
GST |
7/15% |
 |
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|
|
|
|
|
|
|
|
 |
 |
* |
|
 |
| DENMARK |
Moms |
25% |
* |
* |
* |
* |
 |
|
 |
* |
- |
- |
 |
 |
 |
 |
 |
| FINLAND |
ALV |
8/22% |
 |
 |
* |
 |
* |
 |
 |
|
- |
- |
 |
 |
 |
 |
 |
| FRANCE |
TVA |
5.5/
19.6% |
* |
* |
|
* |
|
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|
 |
 |
 |
 |
 |
 |
* |
 |
| GERMANY† |
MwSt |
16% |
* |
* |
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 |
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 |
 |
* |
 |
 |
 |
 |
 |
 |
 |
| GREECE† |
FPA |
18% |
 |
|
|
|
|
* |
* |
|
 |
 |
 |
 |
 |
* |
 |
| ICELAND |
VSK |
14/
24.5% |
 |
|
 |
* |
|
 |
|
|
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|
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| IRELAND |
VAT |
13.5/
21% |
|
|
|
|
|
|
|
|
 |
 |
 |
 |
 |
* |
 |
| ITALY† |
IVA |
20% |
 |
|
|
* |
|
* |
|
|
- |
- |
 |
 |
 |
 |
 |
| LUXEMBURG† |
TVA |
3/6/
15% |
 |
 |
 |
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 |
 |
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 |
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| NETHERLANDS |
BTW |
6/19% |
 |
 |
 |
 |
* |
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 |
|
 |
 |
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 |
 |
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| NORWAY |
MVA |
24% |
- |
 |
|
* |
|
* |
|
|
 |
 |
 |
 |
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|
 |
| PORTUGAL† |
IVA |
5/12/
19% |
|
|
|
* |
|
* |
 |
|
- |
- |
 |
- |
 |
 |
 |
| SPAIN† |
IVA |
7/16% |
* |
* |
* |
* |
* |
* |
 |
* |
 |
 |
 |
 |
 |
 |
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| SWEDEN |
Moms |
6/12/
25% |
 |
* |
* |
* |
 |
* |
 |
 |
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 |
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 |
 |
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| 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 |