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					Please use the table below to identify the VAT rates for each country and the goods/services for which the tax authority offers VAT reimbursements.




                                                                                                                                                                Transportation of goods




                                                                                                                                                                                                                                                                                                                  Inter-company charges
                                                                     Maximum VAT rate (%)
                                             Minimum VAT rate (%)




                                                                                                                                                                                                                                                                                             Telecommunications
                                                                                                                                                                                                                          Exhibitions & Trade




                                                                                                                                                                                                                                                                         Professional fees
                                                                                                                                     Conferences and
                                                                                            Accommodation




                                                                                                                    Entertainments
                               Name of VAT




                                                                                                                                                                                                          Fuel (Diesel)
                                                                                                                                                                                          Fuel (Petrol)




                                                                                                                                                                                                                                                Marketing


                                                                                                                                                                                                                                                            Car rental
                                                                                                                    Business



                                                                                                                                     Meetings
           Country




                                                                                                                                                       Travel
                                                                                                            Meals




                                                                                                                                                                                                                          Fairs
Austria                      MwSt            10                     20                                                                                                                                                                                                                               
Belgium                    BTW/TVA           6                      21                                                                                                                                                                                                                               
Denmark                     MOMS                -                   25                                                                                                                                                                                                                               
Finland                       ALV            8                      22                                                                                                                                                                                                                               
France                        TVA            2.1                    19.6                                                                                                                                                                                                                             
Germany                      MwSt            7                      16                                                                                                                                                                                                                               
Greece                        FPA            4                      16                                                                                                                                                                                                                               
Ireland                       VAT            4.2                    21                                                                                                                                                                                                                               
Italy                         IVA            4                      20                                                                                                                                                                                                                               
Luxembourg                 TVA/MwSt          3                      15                                                                                                                                                                                                                               
Monaco                        TVA            2.1                    19.6                                                                                                                                                                                                                             
                                                                                                                                                           Transportation of goods




                                                                                                                                                                                                                                                                                                             Inter-company charges
                                                                Maximum VAT rate (%)
                                        Minimum VAT rate (%)




                                                                                                                                                                                                                                                                                        Telecommunications
                                                                                                                                                                                                                     Exhibitions & Trade




                                                                                                                                                                                                                                                                    Professional fees
                                                                                                                                Conferences and
                                                                                       Accommodation




                                                                                                               Entertainments
                          Name of VAT




                                                                                                                                                                                                     Fuel (Diesel)
                                                                                                                                                                                     Fuel (Petrol)




                                                                                                                                                                                                                                           Marketing


                                                                                                                                                                                                                                                       Car rental
                                                                                                               Business



                                                                                                                                Meetings
           Country




                                                                                                                                                  Travel
                                                                                                       Meals




                                                                                                                                                                                                                     Fairs
Netherlands              BTW            6                      19                                                                                                                                                                                                                               
Portugal                 IVA            5                      19                                                                                                                                                                                                                               
Spain                    IVA            4                      16                                                                                                                                                                                                                               
Sweden               Mervärdeskatt      6                      25                                                                                                                                                                                                                               
United Kingdom           VAT            5                      17.5                                                                                                                                                                                                                             
Australia                GST               -                   10                      ?               ?          ?                ?              ?        ?                         ?               ?                   ?                 ?           ?            ?                   ?                    ?
Bulgaria                 VAT               -                   20                      ?               ?          ?                ?              ?        ?                         ?               ?                   ?                 ?           ?            ?                   ?                    ?
Canada                   GST               -                       -                                                                          ?        ?                         ?               ?                                               ?            ?                   ?                    ?
Czech Republic           DPH            5                      22                      ?               ?          ?                ?              ?        ?                         ?               ?                   ?                 ?           ?            ?                   ?                    ?
Estonia               Käibemaks         5                      18                      ?               ?          ?                ?              ?        ?                         ?               ?                   ?                 ?           ?            ?                   ?                    ?
Hungary              AFA/Adokulcs       12                     25                                                                                                                                                                                                                               
Iceland              Sörleskatter       14                     24.5                                                                                                                                                                                                                             
                                                                                                                                                             Transportation of goods




                                                                                                                                                                                                                                                                                                               Inter-company charges
                                                                  Maximum VAT rate (%)
                                           Minimum VAT rate (%)




                                                                                                                                                                                                                                                                                          Telecommunications
                                                                                                                                                                                                                       Exhibitions & Trade




                                                                                                                                                                                                                                                                      Professional fees
                                                                                                                                  Conferences and
                                                                                         Accommodation




                                                                                                                 Entertainments
                             Name of VAT




                                                                                                                                                                                                       Fuel (Diesel)
                                                                                                                                                                                       Fuel (Petrol)




                                                                                                                                                                                                                                             Marketing


                                                                                                                                                                                                                                                         Car rental
                                                                                                                 Business



                                                                                                                                  Meetings
         Country




                                                                                                                                                    Travel
                                                                                                         Meals




                                                                                                                                                                                                                       Fairs
Japan                       VAT               -                   4                      ?               ?          ?                ?              ?        ?                         ?               ?                   ?                 ?           ?            ?                   ?                    ?
Norway                      MVA            12                     24                                                                                                                                                                                                                              
Poland                      VAT            3                      22                     ?               ?          ?                ?              ?        ?                         ?               ?                   ?                 ?           ?            ?                   ?                    ?
Slovenia                    VAT            8                      19                     ?               ?          ?                ?              ?        ?                         ?               ?                   ?                 ?           ?            ?                   ?                    ?
South Korea                 VAT               -                   10                                                                            ?        ?                         ?               ?                                               ?            ?                   ?                    ?
Switzerland              MwSt/TVA          2.4                    7.6                                                                                                                                                                                                                             

Key:


        It is possible to reclaim the VAT levied (and paid) on all goods/services


        It is possible to reclaim the VAT levied (and paid) on some goods/services


        It is not possible to reclaim the VAT levied (and paid) on any goods/services


  ?      Unfortunately we do not currently have the relevant data for this particular country.

				
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