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(This table is an approximate guide only and is not final. VAT rates and regulations are subject to change at all times by tax offices)
Mart Chart
Examples of some major professional & business travel expenses that are eligible for VAT refunds.
Country
VAT
Names
Hotel
Restaurant/ Meals
Business Enterta- ining
Telecomm- unications
Car Hire/ Taxi
Trade Shows/ Conferences
Diesel/ Petrol
Advertising Costs
Promo- tional Materials
Printing Materials/ Stationary
　 　 　 　 　 　 　 　 　 　 　 　
Austria UST / MWST  10*  14*  20*  -  10*                 20  20*                 20                 20                 20
Belgium TVA / BTW  6*  -  -                 21  21*                 21  21*  21*  21*                 21
Cyprus ФПА                   5                   5  -                 15                 15                 15                 15                 15                 15                 15
Czech Republic DPH  19*  19*  19*  19*  19*                 19  19*  19*  19*  19*
Denmark MOMS  25*  25*  -                 25  25*                 25                 25                 25                 25                 25
Estonia KM                 18  18*  -                 18  18*                 18  18*                 18  18*  18*
Finland ALV  8 - 22  -  -  22*  8 - 22                 22                 22                 22                 22                 22
France (Monaco) TVA  5,5*  19,6*  19,6*  19,6  -  19,6  19,6*  19,6  19,6  19,6
Germany MWST                 19                 19  19*                 19                 19                 19  19*                 19                 19                 19
Greece ФПА  -  -  -                 18  -                 18                 18                 18                 18                 18
Hungary AFA                 15  -                 25  -  -                 25  25*  25*  25*                 25
Ireland VAT  -  -  -  -  -                 21  21*  21*  21*                 21
Italy IVA  -  -  20*                 20  -                 20  20*                 20                 20                 20
Luxembourg TVA                   3                   3                   3                 15                 15                 15                 15                 15                 15                 15
Latvia PVN           38,978                 18  -                 18                 18                 18                 18                 18                 18                 18
Lithuania PVM                   5  -  -                 18  -                 18                 18  -  -  -
Malta VAT                   5  -  5*                 18  18*                 18  18*                 18                 18                 18
Netherlands BTW                   6  -  19*                 19  19*                 19                 19                 19  19*                 19
Poland VAT  -  -  -                 22  22*                 22  22*                 22                 22                 22
Portugal IVA  -  -  -                 21  -                 21  21*  21*  21*                 21
Slovakia DPH  -  -  -  -  -                 19  19*                 19                 19                 19
Slovenia DDV  -  -  20*  -  -                 20  20*  -                 20                 20
Spain IVA  7 - 16  7*  -                 16  16*  7 - 16  16*  16*  16*                 16
Sweden MOMS                 12                 25  25*                 25  6-25*                 25                 25  25*  25*                 25
United Kingdom VAT  17,5  17,5  17,5*  17,5  17,5  17,5  17,5  17,5  17,5*  17,5
Switzerland MWST  3,6  7,6*  -  7,6  -  7,6  7,6*  7,6*  7,6  7,6
Australia GST                 10                 10                 10                 10                 10                 10                 10                 10                 10                 10
Japan Consumption Tax                   5                   5                   5                   5                   5                   5                   5                   5                   5                   5
Korea VAT                 10                 10                 10                 10                 10                 10                 10                 10                 10                 10
　 　 　 　 　 　 　 　 　 　 　 　
Country
VAT
Names
Hotel
Restaurant/ Meals
Business Enterta- ining
Telecomm- unications
Car Hire/ Taxi
Trade Shows/ Conferences
Diesel/ Petrol
Advertising Costs
Promo- tional Materials
Printing Materials/ Stationary
Please note: some countries only refund VAT to a limited number of countries.
* Subject to some restrictions and limitations
 
Additional informations from VAT Mart:
  1. Claim must be lodged with the original VAT invoices on the COMPANY name and address.
  2. VAT Mart will automatically apply the application based on 8th / 13 directive of the client's location.
  3. The German, Czech, Japanese & Polish tax offices pay VAT refunds to a limited number of countries only.
  4. Belgian retrospective claims going back two years & the Dutchs permit retrospective claims going back four years. Dutch VAT invoices must be in COMPANY name & address.
  5. The Swiss tax office requires proof of payment with each invoice and will refund to selected countries only. VAT invoices must be in COMPANY name & address.
  6. VAT Mart fees for claims to the Italian tax office is payable in advance, as refunds are paid directly to the applicants.
  7. The Spanish, Australian and Japanese tax offices will accept photocopied invoices provided originals are retained for 7 years.
 
 
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