|
VAT Chart Reclaimable Items
| Country |
VAT Title |
Hotel |
Meals |
Car Rental |
Fuel |
Taxis |
Conference |
|
|
|
|
|
|
|
Trade Show |
| |
|
|
|
|
|
|
Training |
| |
|
|
|
|
|
|
Courses |
| |
|
|
|
|
|
|
Seminars |
| |
|
|
|
|
|
|
3Rd Party |
| |
|
|
|
|
|
|
Prof. Fees |
| Austria |
UST / MWST |
10* |
10* |
|
20* |
10 |
20 |
| Belgium |
TVA / BTW |
6* |
21* |
21* |
21* |
6 |
21 |
| Cyprus |
FPA |
5 |
5 |
15 |
15 |
15 |
15 |
| Czech Republic |
DPH |
5 |
|
19 |
19 |
19 |
19 |
| Denmark |
MOMS |
25* |
25* |
|
25* |
|
25 |
| Estonia |
KM |
5* |
5* |
18* |
18* |
18 |
18 |
| Finland |
ALV |
8 |
|
22* |
22* |
8 |
22 |
| France |
TVA |
5.5* |
19.6/5.5 |
|
19.6* |
|
19.6 |
| Germany |
MWST |
19 |
19/7 |
19 |
19* |
19/7 |
19 |
| Greece |
FPA |
|
|
|
|
|
19 |
| Hungary |
AFA |
20 |
|
20 |
20 |
|
20 |
| Iceland |
VSK |
14 |
|
|
24.5* |
|
24.5/0 |
| Ireland |
VAT |
13.5 |
|
|
21* |
|
21 |
| Italy |
IVA |
|
|
20* |
|
|
20/10 |
| Latvia |
PVN |
5 |
|
18 |
18 |
18 |
18 |
| Lithuania |
PVM |
5 |
|
|
18* |
|
18 |
| Luxembourg |
TVA |
3 |
3 |
15 |
15 |
3 |
15 |
| Malta |
Malta |
5* |
18* |
18* |
18* |
18* |
18 |
| Netherlands |
BTW |
6 |
|
19* |
19 |
6 |
19 |
| Norway |
MVA |
8% |
|
|
24* |
|
24 |
| Poland |
PTU |
|
|
22* |
|
7 |
22* |
| Portugal |
IVA |
|
|
|
21* |
|
21 |
| Slovak Republic |
DPH |
|
|
|
|
|
19 |
| Slovenia |
DDV |
|
|
|
|
|
20 |
| Spain |
IVA |
16/7 |
16/7 |
16* |
16* |
7 |
16 |
| Sweden |
MOMS |
12* |
25* |
25* |
25* |
6 |
25 |
| Switzerland |
MWST |
3.6 |
7.6* |
7.6* |
7.6* |
7.6 |
7.6 |
| UK |
VAT |
17.5 |
17.5* |
17.5* |
17.5 |
|
17.5 |
|
|
|
|
|
|
|
|
* = restrictions as at 1-jan-2008
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